Description
Gain the tools needed to implement a successful lobbying and electoral program.Public charities often believe they cannot engage in any lobbying or electoral activities. However, though the IRS has strict rules about what 501(c)(3) organizations can and cannot do, such organizations can engage in a number of activities to advocate for policy positions and influence stakeholders and elected officials on important issues. This material will provide background knowledge and the tools nonprofits need to implement a successful lobbying and electoral program, including an indepth discussion of IRS guidance on these topics. You will learn the dos and don’ts of lobbying and political activities for nonprofit organizations and how to implement a successful compliance program to maximize your impact.
Date: 2022-01-26 Start Time: End Time:
Learning Objectives
Introduction
Overview of Lobbying and Political Activity Rules for 501(C)(3) Organizations
• Comparison of Lobbying and Political Activity Rules
• Affiliated Organizations and Shared Services
501(C)(3) Lobbying Rules
• Overview
• Public Charities and Foundations
• No Substantial Part Test vs. 501(H) Expenditure Test
• Lobbying Definitions
• Direct vs. Grassroots Lobbying
• Exemptions
Lobbying Compliance
• Form 990 Reporting
• Registration and Reporting
• Timekeeping and Expenditure Tracking
501(C)(3) Political Campaign Activities
• Overview
• Impermissible Activities
• Permitted Activities
• Nonpartisan Voter Education Activities
• Interacting With Candidates
• Candidate Forums
Questions and Answers
CLE (Please check the Detailed Credit Information page for states that have already been approved) ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.
Lindsay M. Nathan-Venable LLP
