By NEO Law Group
Originally published on LinkedIn. We’ll see an increase in the number of 501(c)(4) social welfare organizations being formed and receiving contributions. While contributions to 501(c)(4) organizations are not deductible as charitable contributions, this won’t matter to many donors for two major reasons: With the increase in the standard deduction,...
We’ve previously weighed in on our strong opposition to any change in the law that would allow public charities to use their resources to support or oppose political candidates. This is precisely why we, along with nearly 4,500 other organizations from every state and segment of the charitable nonprofit...
A couple of weeks ago, I had the privilege of speaking to leaders of the National Asian Pacific American Bar Association (NAPABA) attending its Western Regional Conference. Following the Conference, I participated on a NAPABA webinar – Speaking Out – Advocacy and Rapid Responses to Urgent Issues. Here are some...
Bolder Advocacy, an Initiative of Alliance for Justice, is hosting a workshop on Wednesday, July 26th for nonprofits in California’s Central Valley. The interactive workshop is intended for staff and board members of 501(c)(3) public charities and cover the applicable legal rules on such organizations engaging in advocacy. The...
Yesterday, the House Appropriations Committee failed to pass an amendment to the appropriations bill (largely along party lines), leaving in a controversial rider (Section 116) that would effectively prevent the IRS from enforcing the 501(c)(3) prohibition against political campaign intervention activities (known as the Johnson Amendment), but only specifically...
It was an honor to participate at the Asian Americans-Pacific Islanders in Philanthropy (AAPIP) 2017 National Network Convening and Annual Meeting that took place May 19-20 in Los Angeles and speak on the subject of nonprofit advocacy. The Legal Aspects of Philanthropic & Nonprofit Advocacy in the Trump Era Moderator: Suk...
So far, 5,500+ charitable nonprofits, community and private foundations, and for-profit entities have signed the Community Letter in Support of Nonpartisanship to protect the 501(c)(3) community from the ravages of partisan politics. The NEO Law Group is proud to have been one of the first organizations from all 50 states to have signed. Why? Because if the proposal...
Bob Jones University v. United States, 461 U.S. 574 (1983), is a landmark case in which the United States Supreme Court held that the IRS had the authority to revoke the 501(c)(3) tax-exempt status of Bob Jones University (BJU) based on the university’s racially discriminatory practices that were contrary to public policy. According to...
Advocacy is an essential board responsibility. That’s the new message being espoused by BoardSource in connection with the release of the third edition of Ten Basic Responsibilities of Nonprofit Boards. I’ve long asserted that board members should consider whether advocacy (and in some cases lobbying) would...
501(c)(3) organizations have numerous tools at their disposal for achieving their charitable purposes, and also have the distinct advantage of being able to receive contributions that are generally tax-deductible for donors. However, in exchange for tax-exemption and the ability to receive deductible charitable contributions, the law places some limitations...