Nonprofit Radio: Election Year Issues 2024

I recently spoke with Tony Martignetti, host of Nonprofit Radio, about election year issues for charities in 2024. You can join the 13,000 weekly listeners and catch the Nonprofit Radio podcast here. Tony and I have previously spoken about election year advocacy for charities. It’s important at the outset to note that this post focuses on […]

2022 Exempt Organizations Symposium – Part 3

This is part three of a three-part list of highlights from the Exempt Organizations Symposium held by the American Bar Association Tax Section’s Exempt Organizations Committee on September 8, 2022. Also see Part 1 (Political and Lobbying Activities, News from IRS/Treasury/Hill) and Part 2 (DAOs, Illegality). Charities and the First Amendment: Questioning Lobbying Limitations and the Campaign […]

Joint Committee on Taxation: Political and Lobbying Activities of Tax-Exempt Organizations (April 2022)

The Subcommittee on Taxation and IRS Oversight of the Senate Committee on Finance held a public hearing on May 4, 2022, entitled “Laws and Enforcement Governing the Political Activities of Tax Exempt Entities.” The Joint Committee on Taxation (JCT) prepared a document in connection with the hearing containing an overview of present-law rules governing the […]

Advocacy Workshop for CA Central Valley Nonprofits – July 26, 2017

Bolder Advocacy, an Initiative of Alliance for Justice, is hosting a workshop on Wednesday, July 26th for nonprofits in California’s Central Valley.  The interactive workshop is intended for staff and board members of 501(c)(3) public charities and cover the applicable legal rules on such organizations engaging in advocacy.  The workshop will specifically cover the following […]

Nonprofit Advocacy in the Trump Era: AAPIP2017

It was an honor to participate at the Asian Americans-Pacific Islanders in Philanthropy (AAPIP) 2017 National Network Convening and Annual Meeting that took place May 19-20 in Los Angeles and speak on the subject of nonprofit advocacy. The Legal Aspects of Philanthropic & Nonprofit Advocacy in the Trump Era Moderator: Suk Rhee, Northwest Health Foundation Panelist: James […]

When Should a 501(c)(3) Consider Creating an Affiliated 501(c)(4)?

501(c)(3) organizations have numerous tools at their disposal for achieving their charitable purposes, and also have the distinct advantage of being able to receive contributions that are generally tax-deductible for donors.  However, in exchange for tax-exemption and the ability to receive deductible charitable contributions, the law places some limitations on the permissible advocacy-related activities of […]

Nonprofit Radio: Election Year Advocacy

I’ll be on Nonprofit Radio this Friday at 10:30 am PT / 1:30 pm ET discussing What’s Permissible Advocacy with host Tony Martignetti. Catch us live on Talking Alternative or a few days later on iTunes. How much can your nonprofit participate in the presidential election? Can you educate? Endorse? Lobby? Gene Takagi walks us through what’s allowed; disallowed; and questionable. Who […]

The Electioneering Prohibition: A Closer Look

With the election year in full swing, many nonprofits have questions regarding the scope of permissible election-related and lobbying or advocacy activities organizations recognized as exempt under Internal Revenue Code Section 501(c)(3) can engage in.  This post will be the first in a series discussing these issues. *** As most 501(c)(3) organizations are well aware, […]

Lobbying & Grants to Non-501(c)(3) Entities: Know The Rules

Although many people think otherwise, 501(c)(3) public charities are in fact permitted to engage to lobbying activities, provided such activities are an insubstantial amount of their overall activities. They are also generally permitted to fund any work of other entities, including non-public charities, that they could engage in themselves, including lobbying activities.  However, when a […]