What is Political Campaign Intervention? Participating in, or intervening in, any political campaign on behalf of, or in opposition to, a candidate for elective public office is called “political campaign intervention.” 501(c)(3) tax-exempt organizations are strictly prohibited from engaging in any political campaign intervention, direct or indirect, including supporting or endorsing a candidate for public …
What is Lobbying? “Lobbying” is defined as carrying on propaganda, or otherwise attempting to influence pending or proposed legislation. Attempting to influence legislation includes contacting, or urging members of the public to contact, members or employees of a legislative body to propose, support, or oppose legislation, and advocating for the adoption or rejection of legislation. …
Even at this early stage in the COVID-19 pandemic, nonprofits are already reeling from its effects. And they promise to be devastating. It’s too soon to predict the ultimate impact, but it’s a fair projection that economic ruin will fell many organizations – unless they are saved by patrons funders and legislators. Performing Arts Hard …
Much brouhaha has been made over President Trump’s May 4 Executive Order claiming to “totally destroy” the Johnson Amendment. The Johnson Amendment is a 1954 law that bars 501(c)(3) organizations from supporting or opposing candidates for public office. As with much in politics, this is truly much ado about nothing. The Executive Order may serve …
Can a new tax plan make nonprofits more “effective”? That’s what the House is hoping. A draft bill recently announced by the House Ways and Means Committee would penalize nonprofits for activities that the Committee has determined are not effective uses of charitable funds. Specifically, the bill would: • Impose a 25% surtax on nonprofits …
Our clients often ask whether they can participate in legislative and political activity. While we encourage clients to lobby on behalf of their interests within the limits prescribed by law (see our previous post), 501(c)(3) organizations cannot engage in activity that supports or opposes candidates for public office. As you know from reading our previous …
