News & Analysis as of

Political Speech 501(c)(3)

Lathrop GPM

Understanding the Proposed IRS Settlement Regarding the Johnson Amendment and Churches’ Political Speech Rights

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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

McGlinchey Stafford

IRS Agrees That Political Speech Is Permitted in Houses of Worship

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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

Venable LLP

Political Activity Policies: Keeping Calm on Campus During the 2024 Presidential Elections

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As the 2024 presidential election cycle is in full swing, schools should prepare for debate, discussion, and expression of a wide range of political views and beliefs. While political discourse can be a valuable tool in the...more

Holland & Knight LLP

Compliance Checkpoint: Section 501(c)(3) Election Year Activities

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With only weeks left before the 2020 election and U.S. Supreme Court confirmation hearings underway, nonprofit organizations may be considering whether and how they can engage. While some nonprofit organizations may engage in...more

Proskauer - Law and the Workplace

Election Season and the Workplace, Part 1: Employee “Free Speech” and Political Activities

With Election Day just around the corner, we’ll be highlighting some of the issues facing employers in a two-part series on elections and the workplace. In this first installment, we’ll look at employee protections around...more

Ballard Spahr LLP

Political Campaigns, College Campuses, and Free Speech

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With the midterm spring primary election season looming, many educational institutions are witnessing heightened political awareness and activism among students and employees. ...more

Proskauer - Not for Profit/Exempt...

New Rules for Tax-Exempt Organizations in the Tax Cuts and Jobs Act

House Republican Tax Bill Imposes Excise Tax on Wealthy Private Universities and Excess Compensation of Highly Paid Employees; Subjects State Pension Plans to UBTI Rules - On Thursday, November 2, House Republicans led by...more

Proskauer - Not for Profit/Exempt...

UPDATE: President Trump Signs “Johnson Amendment” Executive Order Limiting Treasury’s Actions Against Religious Organizations...

On May 4, 2017, President Trump signed an executive order that directs the executive branch to limit its enforcement of the “Johnson Amendment.” As previously reported, the Johnson Amendment prohibits organizations that are...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

Snell & Wilmer

United States Supreme Court Upholds Campaign Ad Disclosure Requirement

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In its recent four-word decision (“The judgment is affirmed.”) Independence Institute v. Federal Election Commission, the U.S. Supreme Court upheld a campaign finance law requirement that donors backing certain campaign ads...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

WilmerHale

Congressional Hearing Examines Free Speech and Tax Constraints on Campus Political Activity

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Campuses across the country are wrestling with how free speech, tolerance, diversity and politics mix in a higher education environment. Recently, the Oversight Subcommittee of the House Ways and Means Committee examined the...more

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