Please join us for a networking lunch and program (also available as a webinar) on April 29, 2014, at 12:00pm EDT in our Washington, D.C. office, which will provide a timely roadmap for nonprofit organizations that engage or are thinking about engaging in the political process. We will cover topics that you should be thinking
Discussion on IRS Rulemaking
On Wednesday, April 9, at 6:00 Ron Jacobs will moderate a panel at the George Washington University Law School on the IRS’s proposed rules for political activity of 501(c)(4) organizations. Panelist include Cleta Mitchell of Foley & Lardner LLP, John Pomeranz of Harmon, Curran, Spielberg & Eisenberg, LLP, and Paul Ryan of the Campaign Legal
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
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
501(c)(4)s: Why all the fuss?
Obviously the IRS has spent a great deal of time trying to determine whether certain groups qualify for exemption under Section 501(c)(4) of the tax code. Why 501(c)(4) status matters so much is really about disclosure and not about tax revenue at all.
Unlike contributions to Section 501(c)(3) organizations, contributions to 501(c)(4)s are not deductible
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.
Public Policy and Politics: Compliance Tips for Your Nonprofit’s Advocacy and Electoral Efforts
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
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
Senator Levin to Pursue 501(c)(4)s Engaged in Campaign Activity
In the recent press release announcing his retirement, Senator Carl Levin announced that he will use his last two years running the Permanent Subcommittee on Investigations (“PSI”) to “encourage” the IRS to provide aggressive oversight of tax-exempt groups that are primarily engaged in politics. The prospect of hearings could potentially expose the inner workings of
New York Pension Fund Sues Qualcomm to Force Disclosure of Political Spending
The New York State comptroller filed a lawsuit against Qualcomm on behalf of the New York State pension fund, a major Qualcomm shareholder and the country’s third largest public institutional investor, seeking access to the company’s records to determine how it is spending corporate funds in the political arena.
According to the novel complaint, which