Crypto & Politics: Insights from Former Congressman David McIntosh
Raising Money for Federal Candidates
State AG Pulse | Everybody Comes From Somewhere
Ambassador Jim Gilmore: From the Popular Virginia Car Tax Reimbursements to Current Foreign Affairs
State AG Pulse | Swinging Through the Rust Belt, the Sun Belt and the South
State AG Pulse | High Profile Candidates, Big Issues Dominate in the NC Race
State AG Pulse | The Election of the Double Haters
Election Year Compliance Tips for Nonprofit Organizations
2024 Elections: The Race for the White House and Congress
Video: Things to Remember in Q1 when Preparing 2024 Federal Lobbying Disclosure Act (LDA) Reports
Early Returns Law and Politics with Jan Baran: Sean Cooksey Shares FEC Menu for 2024
State AG Pulse | AG Elections: Summing Up 2023 and Eying Up 2024
Early Returns Law and Politics with Jan Baran: Jill Holtzman Vogel – A Trailblazing Woman in Politics and the Law
Early Returns Law & Politics Podcast with Jan Baran - Wes Bizzell: The Role of Corporate America and Associations in Politics
A Look Ahead to the 2022 State AG Elections From DAGA President Sean Rankin - Regulatory Oversight Podcast
2022 Midterm Election Update: Which Party Will Control the House and Senate?
Should Your Company Take a Stand on Political and Social Issues?
Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 1: Candidate Campaign Intervention
State AG Pulse | Winner Takes All in Kansas
State AG Pulse | Legendary Former AGs Bemoan the State of Bipartisanship
Former Congressman Peter Roskam, who leads BakerHostetler’s Federal Policy team, provides listeners with a front-row seat to the most important policy and political debates in Congress. In this episode of “The Cloakroom with...more
With the 2024 election cycle underway, it is important for exempt organizations to understand and comply with relevant restrictions on political campaign activities to safeguard their tax-exempt status and avoid triggering...more
With the start of a new year come ample fundraising opportunities for upcoming elections. As a result, it is important to understand the rules around donating and becoming aware of certain contribution limits. If you plan to...more
It is no stretch to suggest that the upcoming midterm elections will be a hotbed of political activity across all spectrums. Each election cycle presents exciting opportunities for institutions of higher education (IHEs) and...more
Welcome to Compliance Notes from Nossaman’s Government Relations & Regulation Group – a periodic digest of the headlines, statutory and regulatory changes and court cases involving campaign finance, lobbying compliance,...more
The Lincoln Project, an anti-Trump political action committee, has been making headlines for churning out viral videos that question the president’s fitness for office. The PAC, founded by a group of Republican political...more
November’s election results could have a profound effect on the estate and gift tax laws. Among a number of significant issues are...more
The Convention- The Democratic Party’s “virtual” convention last week seems to have gone pretty well. All the stars of the Party’s firmament were on hand and spoke in “virtually” one voice in their assessment of the...more
In a January 31, 2020 private letter ruling (PLR 202005020), the IRS ruled that where a Parent 501(c)(3) non-profit organization was providing administrative services to a for-profit Subsidiary, the Subsidiary’s creation and...more
It isn’t just the Federal Election Commission political action committees (PACs) need to worry about. Our Federal Tax Group examines the tax pitfalls for tax-exempt organizations and one worrisome IRS ruling in particular....more
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
On August 3, 2018, Judge Beryl Howell, the Chief Judge for the U.S. District Court for the District of Columbia, issued a ruling invalidating long-standing Federal Election Commission (FEC) regulations because the FEC had...more
On November 2, 2017, House Ways and Means Committee Chairman Kevin Brady (R-TX) introduced H.R. 1, the “Tax Cuts and Jobs Act” (the “Bill”). At over four hundred pages, the Bill promises substantial changes to the Internal...more
As the world now knows, an indictment against Paul Manafort, Jr., a former campaign chairperson for now-President Donald Trump, and Manafort’s associate, Richard Gates III, was unsealed yesterday. ...more
In 2016, Missouri voters enshrined new campaign finance laws in the state constitution. The Missouri Ethics Commission issued several interpreting opinions and a federal court has enjoined parts of the law as...more
Earlier last week we reported on proposed bills regarding the repeal or modification of the “Johnson Amendment” which established the absolute prohibition on political campaign activity by 501(c)(3) charitable organizations. ...more
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
A Brief Case Study: Your nonprofit’s founder sends out an email in their official capacity to all of its members urging the them to vote for or against a political candidate or for or against a local proposition. It may...more
Recently, we wrote about the absolute prohibition on political campaign activity by 501(c)(3) charitable organizations, and the importance of managing the use of social media to avoid violating these rules. This prohibition...more
The IRS published temporary proposed regulations on July 12, 2016 that will impact all 501(c)(4) social welfare organizations formed after July 8, 2016. The proposed regulations will also impact many existing 501(c)(4)...more
On April 26, 2016, a bill intended to modify the reporting requirements for tax-exempt organizations was introduced in the House. The bill, called the “Preventing IRS Abuse and Protecting Free Speech Act” (H.R. 5053) seeks to...more
I Just Received Drafts of Construction Loan Documents from My Lender, Now What? I have heard the following statement many, many times over the course of my career: “Do I really need to hire an attorney to close a simple...more
Private Foundation Rules to Remember - Private foundations must follow a variety of rules to avoid the imposition of potentially onerous penalty taxes on the foundation and its related parties...more
After more than 16 years at the helm of The Daily Show, Jon Stewart hosted his final episode last night. The hour-long show devoted most of its running time to Stewart saying farewell to the correspondents and staffers who...more
The Wall Street Journal’s Washington Wire has reported that in the first half of 2015, presidential Super PACs have raised a total of $211,457,755. This money is in addition to money raised directly by presidential candidate...more