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 on the permissible advocacy-related activities of […]
501(c)(3) Electioneering Rules: Employee Endorsements & Election Activities
As we’ve previously written in the first post of this series, 501(c)(3) organizations are prohibited from engaging in or sponsoring activities that intervene in a political campaign for public office. However, this does not mean that all individuals associated with such organizations, including employees, volunteers, officers, and directors, are similarly prohibited from engaging in […]
The Electioneering Prohibition: A Closer Look
With the election year in full swing, many nonprofits have questions regarding the scope of permissible election-related and lobbying or advocacy activities organizations recognized as exempt under Internal Revenue Code Section 501(c)(3) can engage in. This post will be the first in a series discussing these issues. *** As most 501(c)(3) organizations are well aware, […]
Starting a Nonprofit: The Value of Making the 501(h) Lobbying Election
Lobbying is one of the most underutilized tools available to a charity to advance its mission. Making the very simple 501(h) election is a painless way for most charities to increase their lobbying activities for stronger environmental protections, education reforms, access to health care, and a variety of other causes, with less uncertainty and clearly […]
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