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501(c)(3) Political Candidates

Lathrop GPM

Understanding the Proposed IRS Settlement Regarding the Johnson Amendment and Churches’ Political Speech Rights

Lathrop GPM on

To settle a case challenging the Johnson Amendment, the IRS has proposed to allow at least two churches to endorse candidates from the pulpit. This proposal has received widespread attention, but many questions remain...more

Farella Braun + Martel LLP

Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 1: Candidate Campaign Intervention

Welcome to EO Radio Show – Your Nonprofit Legal Resource. This Nonprofit Basics episode is the first of a three-part series on election-year activities of public charities and private foundations. In part 1, Cynthia Rowland...more

Akin Gump Strauss Hauer & Feld LLP

What Midterms? With Convention Planning Underway, Prospective Donors Should Know Who’s Already Asking for Their Money in 2024

Although the 2022 midterm elections are still months away, planning and fundraising for the major parties’ 2024 conventions are already underway as cities compete to host the festivities. Last week, the Republican National...more

Dickinson Wright

Endorse or Oppose a Political Candidate and Risk Losing Exempt Status

Dickinson Wright on

In 1954, Congress amended the tax code to prohibit 501(c)(3) organizations from engaging in political campaign activity. Under this provision, a section 501(c)(3) organization may not participate in or intervene in any...more

K&L Gates LLP

A Guide to Political and Lobbying Activities

K&L Gates LLP on

This January 2019 edition of A Guide to Political and Lobbying Activities (the “Guide”) includes updates to reflect an increased scrutiny of representation of foreign governments, corporations, and other entities in the...more

Nilan Johnson Lewis PA

Charities Participating in Policy and Protest: 2017 and Beyond

Recent demonstrations highlight a significant passion for expressing dissent and opposition to the Trump administration and its public policy positions. Given the dramatic increase in queries we have received from our clients...more

Genova Burns LLC

New York State Announces Broad Set of Ethics and Campaign-Finance Reforms

Genova Burns LLC on

Late last week, New York Governor Andrew Cuomo and State legislative leaders announced agreement on a broad set of ethics and campaign-finance reforms focused on increased disclosure, transparency, and public trust....more

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