Last week, Lois Lerner, the now suspended Director of Exempt Organizations for the IRS, appeared before the House Oversight Committee. She gave a brief opening statement, in which she proclaimed that she had “not done nothing wrong” and that she had “not broken any laws.”

Her lawyer had already informed the Committee that she would



It seems the IRS controversy has spilled into the states. Late last week Governor Rick Perry vetoed legislation
 that would have required the disclosure of high-level donors by many politically active organizations, including those exempt under Section 501(c)(4) of the Internal
TexasRevenue Code. After a Republican legislature passed the bill, there was a fevered
internet

It’s been less than three weeks since the IRS admitted to targeting applications for tax-exempt status filed by some conservative organizations. Much has happened since then on both the personnel front and with congressional oversight hearings.

On the personnel front, the acting IRS commissioner (Steven Miller) resigned and the President named a new acting commissioner.

On May 10, 2013, the nonprofit tax bar – and much of the country – was rocked by reports that Lois Lerner, director of the Internal Revenue Service’s Exempt Organizations Division apologized for the Service’s inappropriate flagging of conservative political groups for additional review during the 2012 election season. She made this apology in response

It seems like it has been a while since Congress has passed major, substantive legislation. With gun control, immigration, and tax reform all on the front pages, it appears that legislation might be on the move. Thus, as legislation grinds through the process, it is worth remembering the need to keep legislative issues separate from

In the closing hours of its session last week, the Maryland General Assembly passed the Campaign Finance Reform Act of 2013 and Governor O’Malley is expected to sign it soon. Even so, the changes do not take effect until after the 2014 state elections.

The final version of the bill is largely unchanged from the

What happens when a donor sets up a corporation and uses it to contribute to a Super PAC, intending to hide his or her identity by having the corporation make the contribution? What about when a nonprofit social welfare organization, commonly called a 501(c)(4) organization, appears to spend millions on political ads but then reports

On April 16, Ron Jacobs, Larry Norton, and Janice Ryan will host a program for nonprofits covering campaign finance, lobbying disclosure, and gift rule issues for trade associations, social welfare organizations, and charities. Perfect for those who have already seen our Political Law 101 session and want to learn answers to more advanced

Independent expenditure committees (“Super PACs”) have become commonplace at the federal level and in a number of states as well. The legal reasoning behind Super PACs, as explained in the Speechnow case (and several other federal and state cases), is that since the Supreme Court has recognized the right of individuals and corporations to spend

A federal court last week ruled that a small nonprofit, formed under Wyoming law to advocate positions on various political issues, may have to include certain federally-mandated disclosures on its ads and fundraising appeals, and may even have to register and report as a federal political committee.

The ruling is an important reminder that advocacy