As we reported in November, the California Fair Political Practices Commission reached a settlement agreement with two entities (Center to Protect Patient Rights and Americans for Responsible Leadership) involved in a 2012 ballot measure. Those entities agreed to pay a $1 million fine. The FPPC said that it would require the entities that received the
Down But Not Out: IRS Cites Political Activity in Denying Groups Tax-Exempt Status
The IRS recently denied tax-exempt status to two organizations based on their political activities. The two groups – whose names have been redacted from letters released by the agency – sought tax-exempt status under Section 501(c)(4), which is reserved for “social welfare” groups whose primary purpose is to benefit the general community.
Controversy has been
You Can Still Tune-Up on Government Affairs Compliance
In case you missed our webinar last week on government affairs compliance, you can click here for the recording and here for the presentation materials. We covered topics including:
- Creative ways to be involved in the political process;
- Operating a compliant PAC;
- Federal and state lobbying compliance;
- Pay-to-play laws that affect
501(c)(4) Proposed Regulations—An Unsafe Harbor
On November 26, the Department of Treasury released proposed regulations billed as “more definitive rules” for when the IRS will treat certain activities by section 501(c)(4) organization as political activity. It is hard to argue that the proposal provides some clarity, but only by classifying a wide variety of activities as candidate-related and therefore not
Lessons Learned: How to Take 5 Successfully (or Not)
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
A Texas-Sized IRS Controversy? Governor Perry Vetoes Disclosure Legislation
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
Revenue Code. After a Republican legislature passed the bill, there was a fevered internet
IRS Fallout Continues: Where are we now?
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.
Think Your Advocacy Group is Not Subject to FEC Rules? Think Again.
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
Learning More About Political Law
NYS Regulator Hosts Roundtable on New Lobbying Disclosure Rules
The New York State Joint Commission on Public Ethics (“JCOPE”), which oversees and regulates ethics and lobbying in New York, hosted the first in a series of roundtable discussions with the regulated community on March 8 (in Albany) and March 15 (in NYC).
The March roundtable discussions focused on the new Reportable Business Relationship (“RBR”)