News & Analysis as of

Political Contributions 501(c)(3)

Faegre Drinker Biddle & Reath LLP

Five Things to Know About Election Participation as November 5 Approaches

As general Election Day approaches, businesses, corporate executives and employees may take opportunities to become involved in the administrative and political processes central to determining the outcomes of local, state...more

Venable LLP

Political Giving: A Primer for High-Net-Worth Individuals and Family Offices

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For many years, supporters of a candidate or a cause simply wrote a check and asked friends and colleagues to do the same. But the opportunities to influence elections and public policy have evolved significantly, allowing...more

Akin Gump Strauss Hauer & Feld LLP

What Midterms? With Convention Planning Underway, Prospective Donors Should Know Who’s Already Asking for Their Money in 2024

Although the 2022 midterm elections are still months away, planning and fundraising for the major parties’ 2024 conventions are already underway as cities compete to host the festivities. Last week, the Republican National...more

Nossaman LLP

Compliance Notes - Vol. 2, Issue 14

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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

Genova Burns LLC

What Regulated-Industry Companies and Non-Profits Need to Know About New Jersey Political Communication Contributions

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Not all political activity is the same. A political contribution is different than lobbying, which is itself different than issue advocacy. And the rules of the road differ for each category of activity....more

K&L Gates LLP

A Guide to Political and Lobbying Activities

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This January 2019 edition of A Guide to Political and Lobbying Activities (the “Guide”) includes updates to reflect an increased scrutiny of representation of foreign governments, corporations, and other entities in the...more

Skadden, Arps, Slate, Meagher & Flom LLP

Post-Election Issues (Inaugurations, Transitions, and Special Elections)

Now that the 2018 midterm elections are over, we must contend with legal issues that arise from activities related to federal, state and local inaugural and transition committees, as well as recounts and runoff elections. As...more

K&L Gates LLP

“Dark Money” Gets a Little Light: CREW v. FEC and Its Implications for the 2018 Midterms

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One of the longest-standing regulations allowing for “dark money” in federal election law was invalidated by a recent federal court decision, meaning politically active nonprofit organizations that make independent...more

Patterson Belknap Webb & Tyler LLP

Senate Passes Tax Reform Bill

On November 16, the House of Representatives passed an amended version of H.R. 1, the “Tax Cuts and Jobs Act,” by a vote of 227-205 (the “House Bill”). On November 20, 2017, the Senate Finance Committee released the Senate’s...more

Sheppard Mullin Richter & Hampton LLP

Tax-Exempt Healthcare Organizations Brace for Impact as Senate Tax Reform Bill Passes

Update. We described in a previous blog post major changes that tax-exempt hospitals and other tax-exempt organizations in the healthcare industry face in the tax reform proposals working their way through Congress. In the...more

McGuireWoods LLP

Tax Cuts and Jobs Act: Amendments Affecting Tax-Exempt Organizations

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Federal tax reform continues as House Ways and Means Committee Chair Kevin Brady (R-Texas) offered his second amendment to the Tax Cuts and Jobs Acts on Nov. 9, modifying recently introduced legislation discussed in...more

Pillsbury Winthrop Shaw Pittman LLP

Developments in Association Law, 2016 – 2017

There have been important legal developments at the federal and state levels for nonprofit organizations. - Takeaways - Nonprofits continue to experience Federal government and private litigant antitrust enforcement. ...more

Steptoe & Johnson PLLC

Could Tax Reform Threaten Higher Education?

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Given declining funding from government sources and the continued pressure to minimize tuition increases, it is critical for higher education institutions to encourage private giving. The primary catalyst for private giving...more

Genova Burns LLC

What President Trump’s Executive Order Means for 501(c)(3) Political Activity

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Recently, President Trump signed his Executive Order “Promoting Free Speech and Religious Liberty.” It directs the Secretary of the Treasury to exercise discretion to avoid taking any adverse action against an individual,...more

Proskauer - Not for Profit/Exempt...

UPDATE: President Trump Signs “Johnson Amendment” Executive Order Limiting Treasury’s Actions Against Religious Organizations...

On May 4, 2017, President Trump signed an executive order that directs the executive branch to limit its enforcement of the “Johnson Amendment.” As previously reported, the Johnson Amendment prohibits organizations that are...more

Patterson Belknap Webb & Tyler LLP

President Trump’s New Johnson Amendment Executive Order: Is the Bark Worse than the Bite?

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

Patterson Belknap Webb & Tyler LLP

Update on Johnson Amendment Repeal Bills

During his presidential campaign, President Trump promised to repeal the “Johnson Amendment” which established the absolute prohibition on political campaign activity by 501(c)(3) charitable organizations. ...more

McGuireWoods LLP

GOP Proposes Allowing Charities to Take Political Sides

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While speaking at the National Prayer Breakfast on Feb. 2, President Donald J. Trump vowed to “totally destroy” the Johnson Amendment. This pledge was seconded by House Ways and Means Committee Chair Kevin Brady, R-Texas, in...more

Dickinson Wright

Charitable Organizations And Political Activities

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Recent media attention has been given to proposals to repeal the prohibition on political activities by charitable organizations exempt from taxation under IRC 501(c)(3) – commonly referred to as the “Johnson Amendment”. ...more

Patterson Belknap Webb & Tyler LLP

EOs and EOs: Exempt Organizations and Presidential Executive Orders

In the twelve days since his inauguration, President Donald Trump has issued a flurry of executive orders relating to, among other things, the proposed repeal of the Affordable Care Act, the construction of oil pipelines, the...more

Pillsbury Winthrop Shaw Pittman LLP

Developments in Association Law 2015–2016

The Nonprofit Organizations Practice at Pillsbury has prepared this summary of significant legal and policy developments that have occurred in approximately the past year. All of these developments have potential impacts upon...more

Patterson Belknap Webb & Tyler LLP

New York Will Require Certain 501(c)(3) Organizations to Publicly Disclose Donors

Bill No. A. 10742/S. 8160, introduced during the final hours of the spring legislative session and signed into law by Governor Andrew Cuomo, requires 501(c)(3) organizations to publicly disclose the identities of certain...more

Farella Braun + Martel LLP

Prohibited Campaign Intervention: Stay Alert in the Final Stretch

Engaging in any political electoral campaign activity on behalf of or in opposition to a candidate for public office is a prohibited activity for all charities and private foundations that are exempt under Internal Revenue...more

Baker Donelson

Lessons from the Trump Foundation: Complying with State Charitable Solicitation Requirements

Baker Donelson on

Politics aside, the Donald J. Trump Foundation's (Trump Foundation) recent troubles with the New York Attorney General should be a lesson to other charities and 501(c)(3) organizations. The Trump Foundation recently received...more

Patterson Belknap Webb & Tyler LLP

Proposed Legislation Would Allow Limited Political Campaign Activity for Charitable Organizations

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

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