News & Analysis as of September 26, 2024

First Amendment › 501(c)(3)

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The First Amendment to the United States Constitution prohibits the government from making laws respecting the establishment of religion, prohibiting the free exercise of religion, abridging the freedom of speech... more +

The First Amendment to the United States Constitution prohibits the government from making laws respecting the establishment of religion, prohibiting the free exercise of religion, abridging the freedom of speech or the press, preventing citizens from peacefully assembling, or interfering with citizens' ability to petition the government for redress of their grievances. The First Amendment is one of the most sacred aspects of the American legal tradition and has spawned a vast body of jurisprudence and commentary. less -

Political Activity Policies: Keeping Calm on Campus During the 2024 Presidential Elections

Venable LLP on 7/12/2024

As the 2024 presidential election cycle is in full swing, schools should prepare for debate, discussion, and expression of a wide range of political views and beliefs. While political discourse can be a valuable tool in the...more

Ban on Affirmative Action: Implications, Risks, and Strategies for the Charitable Sector

Davis Wright Tremaine LLP on 8/1/2023

A pair of recent U.S. Supreme Court cases regarding college admissions standards has potentially wide-ranging implications for all nonprofit organizations that use race as a consideration in their programs. In Students for...more

NY Attorney General Suspends Schedule B Collection in Response to US Supreme Court Decision

Morgan Lewis on 9/1/2021

Charities registered in New York will no longer be required to submit Schedule B of IRS Form 990 to the New York Attorney General. Schedule B collection has been suspended as of July 30, 2021. On July 1, 2021, the US Supreme...more

Last Week in the Federal Circuit (August 3-7): Will Pacer Downloads Become Free? (Spoiler: Nope)

Morrison & Foerster LLP - Federal Circuitry on 8/12/2020

Last week was Court week, and some of the Rule 36s in argued cases have already come down. Below we give our usual week’s statistics and case of the week—our highly subjective selection based on whatever case piqued our...more

New York State Codifies the Johnson Amendment

Proskauer - Not for Profit/Exempt... on 11/12/2019

On October 23, 2019, Governor Andrew M. Cuomo, signed legislation incorporating the federal Johnson Amendment into New York law. As previously described, the Johnson Amendment denies tax-exempt status under section 501(c)(3)...more

Political Campaigns, College Campuses, and Free Speech

Ballard Spahr LLP on 3/28/2018

With the midterm spring primary election season looming, many educational institutions are witnessing heightened political awareness and activism among students and employees. ...more

Does FEMA Unconstitutionally Deny Relief to Churches? President Trump Thinks So And He May Be Right

Jackson Walker on 9/15/2017

Hurricane Harvey’s devastation has impacted thousands of people and businesses throughout Texas. Private nonprofits and religious organizations have been playing key roles in providing emergency relief to those who have been...more

United States Supreme Court Upholds Campaign Ad Disclosure Requirement

Snell & Wilmer on 3/8/2017

In its recent four-word decision (“The judgment is affirmed.”) Independence Institute v. Federal Election Commission, the U.S. Supreme Court upheld a campaign finance law requirement that donors backing certain campaign ads...more

Is It the End of the Johnson Amendment as We Know It?

Proskauer - Not for Profit/Exempt... on 3/3/2017

While speaking at the National Prayer Breakfast on February 2, 2017, President Trump reaffirmed his commitment to repeal the law that restricts organizations that are tax exempt under Section 501(c)(3) of the Internal Revenue...more

Delayed Enforcement of New York Donor Disclosure Requirements for 501(c)(3) Organizations

Patterson Belknap Webb & Tyler LLP on 1/18/2017

A federal court development has delayed enforcement of the recently enacted New York State legislation (described in our prior blog post) requiring 501(c)(3) organizations to publicly disclose the identities of certain donors...more

Rules Tax-Exempt Health Care Organizations Need to Know

Foley & Lardner LLP on 5/29/2014

It’s that time again – another election year. And if your organization is exempt under Section 501(c)(3) of the Code (“Exempt Organization” or “EO”), the EO cannot participate in, or intervene in, any political campaign on...more

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