State AG Pulse | An Early Peek At the 2026 State AG Elections
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
Supreme Court Preview: NRSC v. FEC - On June 30, 2025, the United States Supreme Court agreed to hear what may be the most significant campaign finance case since Citizens United freed corporate entities to spend...more
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
On July 7, the Internal Revenue Service (IRS) overturned an over 70-year-old interpretation of the Internal Revenue Code via a federal court filing in the U.S. District Court for the Eastern District of Texas, which now...more
Former Congressman Peter Roskam, who leads BakerHostetler’s Federal Policy team, provides listeners with a front-row seat to the most important policy and political debates in Congress. In this episode of “The Cloakroom with...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
With the start of a new year come ample fundraising opportunities for upcoming elections. As a result, it is important to understand the rules around donating and becoming aware of certain contribution limits. If you plan to...more
It is no stretch to suggest that the upcoming midterm elections will be a hotbed of political activity across all spectrums. Each election cycle presents exciting opportunities for institutions of higher education (IHEs) and...more
Welcome to Compliance Notes from Nossaman’s Government Relations & Regulation Group – a periodic digest of the headlines, statutory and regulatory changes and court cases involving campaign finance, lobbying compliance,...more
The Lincoln Project, an anti-Trump political action committee, has been making headlines for churning out viral videos that question the president’s fitness for office. The PAC, founded by a group of Republican political...more
November’s election results could have a profound effect on the estate and gift tax laws. Among a number of significant issues are...more
The Convention- The Democratic Party’s “virtual” convention last week seems to have gone pretty well. All the stars of the Party’s firmament were on hand and spoke in “virtually” one voice in their assessment of the...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
It isn’t just the Federal Election Commission political action committees (PACs) need to worry about. Our Federal Tax Group examines the tax pitfalls for tax-exempt organizations and one worrisome IRS ruling in particular....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
On August 3, 2018, Judge Beryl Howell, the Chief Judge for the U.S. District Court for the District of Columbia, issued a ruling invalidating long-standing Federal Election Commission (FEC) regulations because the FEC had...more
On November 2, 2017, House Ways and Means Committee Chairman Kevin Brady (R-TX) introduced H.R. 1, the “Tax Cuts and Jobs Act” (the “Bill”). At over four hundred pages, the Bill promises substantial changes to the Internal...more
As the world now knows, an indictment against Paul Manafort, Jr., a former campaign chairperson for now-President Donald Trump, and Manafort’s associate, Richard Gates III, was unsealed yesterday. ...more
In 2016, Missouri voters enshrined new campaign finance laws in the state constitution. The Missouri Ethics Commission issued several interpreting opinions and a federal court has enjoined parts of the law as...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