Sittenfeld v. United States – Campaign Contributions as Crimes?
The VA Primary – A Bellwether For the Country?
What Every Law Firm Leader Can Learn from Law Day and the Perkins Coie Ruling: On Record PR
Early Returns Podcast with Jan Baran - Brody Mullins: Goldilocks and the Wolves of K Street, A Historical Account of Lobbying in the U.S.
A Look Ahead to the 2024 State AG Elections From DAGA President Sean Rankin — Regulatory Oversight Podcast
(Podcast) The Briefing: Trump Train Derailed In “Electric Avenue” Copyright Lawsuit
The Briefing: Trump Train Derailed In “Electric Avenue” Copyright Lawsuit
(Podcast) The Briefing: “Hold On” – You Can’t Use That Music in Your Presidential Campaign
The Briefing: “Hold On” – You Can’t Use That Music in Your Presidential Campaign
Crypto & Politics: Insights from Former Congressman David McIntosh
Raising Money for Federal Candidates
State AG Pulse | Everybody Comes From Somewhere
Ambassador Jim Gilmore: From the Popular Virginia Car Tax Reimbursements to Current Foreign Affairs
State AG Pulse | Swinging Through the Rust Belt, the Sun Belt and the South
State AG Pulse | High Profile Candidates, Big Issues Dominate in the NC Race
State AG Pulse | The Election of the Double Haters
Election Year Compliance Tips for Nonprofit Organizations
2024 Elections: The Race for the White House and Congress
Video: Things to Remember in Q1 when Preparing 2024 Federal Lobbying Disclosure Act (LDA) Reports
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
In a joint motion filed on July 7 in the U.S. District Court for the Eastern District of Texas, the Internal Revenue Service (IRS) stated that religious organizations may speak about political campaigns and candidates to...more
On July 7, 2025, in National Religious Broadcasters, et al. v. Billy Long, Commissioner of the Internal Revenue Services, et al., Docket no: 6:24-cv-00311-JCB (E.D. Texas) (“NRB”), the IRS entered into a consent decree in...more
The Internal Revenue Service has reached a settlement, subject to court approval, that would permit political speech in houses of worship. Background - Section 501(c)(3) of the Internal Revenue Code defines an organization...more
With the 2024 election cycle underway, it is important for exempt organizations to understand and comply with relevant restrictions on political campaign activities to safeguard their tax-exempt status and avoid triggering...more
In a January 31, 2020 private letter ruling (PLR 202005020), the IRS ruled that where a Parent 501(c)(3) non-profit organization was providing administrative services to a for-profit Subsidiary, the Subsidiary’s creation and...more
On October 23, 2019, Governor Andrew M. Cuomo, signed legislation incorporating the federal Johnson Amendment into New York law. As previously described, the Johnson Amendment denies tax-exempt status under section 501(c)(3)...more
Earlier last week we reported on proposed bills regarding the repeal or modification of the “Johnson Amendment” which established the absolute prohibition on political campaign activity by 501(c)(3) charitable organizations. ...more
While speaking at the National Prayer Breakfast on February 2, 2017, President Trump reaffirmed his commitment to repeal the law that restricts organizations that are tax exempt under Section 501(c)(3) of the Internal Revenue...more
A Brief Case Study: Your nonprofit’s founder sends out an email in their official capacity to all of its members urging the them to vote for or against a political candidate or for or against a local proposition. It may...more
Recently, we wrote about the absolute prohibition on political campaign activity by 501(c)(3) charitable organizations, and the importance of managing the use of social media to avoid violating these rules. This prohibition...more
Private Foundation Rules to Remember - Private foundations must follow a variety of rules to avoid the imposition of potentially onerous penalty taxes on the foundation and its related parties...more
It’s that time again – another election year. And if your organization is exempt under Section 501(c)(3) of the Code (“Exempt Organization” or “EO”), the EO cannot participate in, or intervene in, any political campaign on...more