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Political Contributions Internal Revenue Service Political Campaigns

Holtzman Vogel Baran Torchinsky & Josefiak

In-Compliance - Holtzman Vogel's July 2025 Political Law Update

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

Patterson Belknap Webb & Tyler LLP

Proposed Tax Reform Bill Impacts Philanthropy and Tax-Exempt Organizations

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

Patterson Belknap Webb & Tyler LLP

President Trump’s New Johnson Amendment Executive Order: Is the Bark Worse than the Bite?

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

Patterson Belknap Webb & Tyler LLP

Proposed Legislation Would Allow Limited Political Campaign Activity for Charitable Organizations

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

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

Farella Braun + Martel LLP

Lessons from the IRS Firestorm on 501(c)(4) Political Organizations

The recent Internal Revenue Service scandal concerning the Agency’s handling of applications for certain tax exempt organizations has created a media frenzy and a forum for daily congressional mud-slinging. ...more

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