In recent decades, states and localities have implemented increasingly complex lobbying laws that sometimes require groups to disclose their donors or members when registering to lobby. Unfortunately, while focusing their...more
As far back as 1995, The Simpsons established that you don't win friends with salad. Even though you may not make any friends with salad, it still has a monetary value. This dichotomy can actually teach us something...more
Many nonprofit organizations will look to engage in various forms of political activity during the upcoming 2022 midterm elections. Understanding how to participate while complying with federal and state laws and regulations...more
The Federal Election Commission (FEC) released a draft advisory opinion (draft AO) this week, holding that a nonprofit corporation providing certain cybersecurity services to candidates and political parties are not in-kind...more
Since the Supreme Court’s 2010 ruling in Citizens United, spending by outside groups and non-political organizations has increased in federal elections. Many of these groups are organized as 501(c)(4) social-welfare...more
On January 14, House Ways and Means Committee Chairman Rep. Dave Camp (R-Mich.) introduced legislation that would prohibit, for a period of one year, Internal Revenue Service guidance related to social welfare organizations...more
On November 29, 2013, the Internal Revenue Service (“IRS”) issued proposed rules, “Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities” (78 Fed. Reg. 71535-71542 (Nov. 29, 2013)),...more
Summary - Last week, the Internal Revenue Service (“IRS”) published a proposed rule concerning the political activities of nonprofit organizations. The proposed rule may make it significantly more difficult for...more