On Thursday, August 3, the Senate passed H.R. 4, the Pension Protection Act of 2006, which contains a charitable giving incentives package and a charitable reform package. The Independent Sector reports that the bill "represents the most comprehensive series of reforms to the rules governing the charitable sector since...
Charitable Incentives and Reforms Included on House Pension Bill
On July 28, 2006, the House of Representatives passed H.R. 4, the Pension Protection Act of 2006, which contains a charitable giving incentives package and a charitable reform package . The bill does not contain certain controversial Senate reform provisions such as a mandatory payout requirement for donor-advised funds...
Formation and Control of a 501(c)(3) Affiliate
A 501(c)(3) organization may under proper circumstances be formed and controlled by a 501(c)(4) organization. In order to receive separate tax treatment, the 501(c)(3) must be formed as a separate entity distinct from the 501(c)(4) organization, with a separate federal employer identification number and separate purposes, governing documents, bank...
“An Inconvenient Truth”
This is my first post recommending a movie. See "An Inconvenient Truth." Visit www.climatecrisis.net. It’s not just about global warming; it’s about the most unimaginably devastating and horrendous consequences … * to the environment,* to coastal populations,* to children,* to the poor,* to the animals,* to the plants,* to...
San Francisco Business Times’ Top Corporate Philanthropists
Below is a partial list of the 65 Top Corporate Philanthropists in the Greater Bay Area published by The San Francisco Business Times in the “Corporate Philanthropy 2006” supplement to its July 21-27, 2006 issue. The rankings were based on total cash contributions paid to Bay Area-based charitable organizations...
Special Rule for Paid Mass Media Advertisements
A paid mass media advertisement that does not qualify as a grass roots lobbying communication under the three-part definition (discussed below*) will be presumed to be a grass roots lobbying communication if it: is made within 2 weeks before a vote by a legislative body or committee (but not...
Referendum, Ballot Initiative or Similar Procedure (Part I)
Lobbying is generally defined as a communication to legislators intended to influence specific legislation. Legislation includes action by the public in a referendum, initiative, constitutional amendment or similar procedure. Such procedures become specific legislation when the petition to place the measure on a ballot is first circulated among voters...
Starting a Nonprofit
Attached is a 2-page Cheat Sheet on Starting a California Nonprofit Public Benefit Corporation modified from a handout accompanying my presentation for The Foundation Center earlier this year: Download cheat_sheet_starting_a_nonprofit.doc
Introduction to Lobbying by Public Charities
General Rule: No substantial part of the activities of an organization described by IRC Section 501(c)(3) may be the carrying on of propaganda or otherwise attempting to influence legislation. This general rule has unnecessarily deterred many public charities from engaging in activities to influence legislation, more commonly referred to...
Advisory Commitee Releases Report Recommending Changes to Form 990
The Advisory Committee on Tax Exempt and Government Entities (ACT) released its Fifth Annual Report of Recommendations to the IRS. The first section of the Report focuses on "Policies and Guidelines for Form 990 Revision." OMB Watch reports that ACT Chair Robert E. Donovan stated that as has been...