News & Analysis as of

Political Contributions 501(c)(4) Nonprofits

Wiley Rein LLP

Donor Disclosure and Lobbying: What Companies, Trade Associations, and Advocacy Groups Need to Know

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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

Genova Burns LLC

Political Law With The Simpsons - A Four Part Series

Genova Burns LLC on

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

Venable LLP

Webinar in Review: Election Year Considerations for Nonprofits - What Your Organization Needs to Know

Venable LLP on

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

Ballard Spahr LLP

FEC: Cybersecurity Services to Candidates, Political Parties Not In-Kind Contributions

Ballard Spahr LLP on

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

Genova Burns LLC

Supreme Court Requires Donor Disclosure by 501(c) Organizations

Genova Burns LLC on

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

Holland & Knight LLP

Camp Seeks to Block IRS Regulations Limiting Political Activities of 501(c)(4) Organizations

Holland & Knight LLP on

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

K&L Gates LLP

Taxes and Politics Collide in New IRS Guidelines for 501(c)(4) Organizations: IRS Proposes to Restrict Political Activities of...

K&L Gates LLP on

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

Brownstein Hyatt Farber Schreck

Proposed Rules May Curtail Political Activities by Nonprofit Organizations

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

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