For many years, supporters of a candidate or a cause simply wrote a check and asked friends and colleagues to do the same. But the opportunities to influence elections and public policy have evolved significantly, allowing today’s high-net-worth individuals and family offices to better maximize political influence, while balancing those gains with financial goals and
Lindsay M. Nathan
Lindsay Nathan provides strategic advice and guidance to nonprofit organizations, political groups, candidates, and corporations on all aspects of federal, state, and local campaign finance and lobbying compliance, government ethics, and gift rules. Lindsay also counsels tax-exempt organizations on legal issues impacting nonprofits, including governance, tax, fundraising, and transactional matters. Prior to joining Venable, Lindsay served as the chief in-house counsel for the nation's largest gun violence prevention nonprofit organization, Everytown for Gun Safety. She also has direct experience working in the public sector and previously held several senior positions in the Office of the Governor of New York.
New York Adopts Regulations Amending Its Donor Disclosure Rules
New York recently adopted regulations impacting charitable organizations that are registered and required to file annual financial reports (the CHAR 500) with the New York Attorney General’s Charities Bureau.[1] These regulations, which became effective March 16, 2022, clarify that the names and street addresses of donors to public charities are no longer required to be disclosed to the Charities Bureau with the CHAR 500.
The regulations were proposed in response to the U.S. Supreme Court’s 2021 decision in Americans for Prosperity Foundation v. Bonta, which found California’s donor disclosure law requiring charities to submit an unredacted copy of IRS Form 990 Schedule B to be unconstitutional under the First Amendment. Following the Court’s decision, California, New York, and New Jersey suspended collection of Schedule B donor information, which is typically filed on a confidential basis with the IRS as part of the otherwise public Form 990. Six months later, the New York Attorney General’s Office proposed regulations to eliminate the requirement that charitable organizations provide the state with the names and addresses of donors on Schedule B. The final regulations remain unchanged from those proposed by the AG’s Office.[2]Continue Reading New York Adopts Regulations Amending Its Donor Disclosure Rules
New Nonprofit Filing Requirements in New York
Charitable and social welfare organizations that file annual financial reports with the New York Attorney General’s Charities Bureau now must file those reports—and potentially two other reports—with the New York Department of State. These requirements are a result of changes to the New York Executive Law, effective January 1, 2021. The following are key deadlines:
- May 15: Annual financial reports (the CHAR 500) are due to the Charities Bureau and the Department of State by the fifteenth day of the fifth month after the close of the filing organization’s fiscal year. For organizations operating on a calendar year fiscal year, this means the CHAR 500 is due on May 15. Extensions are available for up to 180 days (mirroring the filing schedule for the IRS Form 990).
- July 31 and January 31: New reports for 501(c)(3) and 501(c)(4) organizations related to certain advocacy activities in New York, if applicable, will be due to the Department of State before July 31 and January 31.
Continue Reading New Nonprofit Filing Requirements in New York
New Jersey Donor Disclosure Rules for 501(c)(4)s and 527s Enjoined
On October 2, 2019, a federal judge blocked the State of New Jersey from implementing and enforcing new campaign finance reporting and donor disclosure rules for 501(c)(4) and 527 organizations, which were enacted earlier this year as part of a sweeping and controversial campaign finance bill, S. 150. In its ruling, the Court found…
New York Nonprofit Donor Disclosure Rules Struck Down
A federal judge this week struck down on First Amendment grounds two provisions of New York’s lobbying law that would have required nonprofits to disclose their donors.
In 2016, New York state legislators passed legislation changing the state’s lobbying and campaign finance laws. Two important provisions dramatically expanded donor disclosure requirements for 501(c)(3) and 501(c)(4) organizations engaged in issue advocacy and lobbying in New York:
501(c)(4) Rules: The law required 501(c)(4) organizations to disclose all of their donors in public filings with the state when they spend over $10,000 in a calendar year on communications to at least 500 members of the public concerning the position of any elected official on potential or pending legislation.
501(c)(3) Rules: The law also required 501(c)(3) charitable organizations to disclose donors of $2,500 or more if the charitable organization made an in-kind donation of more than $2,500 to a Section 501(c)(4) organization engaged in lobbying in New York.Continue Reading New York Nonprofit Donor Disclosure Rules Struck Down