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Nathan Boyce Bryan Cave LLP

Results 1 to 5 of 7



Churches in politics *

USA - April 29 2013
Organizations that are exempt under section 501(c)(3) of the Code may not participate or intervene in "any political campaign on behalf of…


Update on group exemptions *

USA - January 25 2013
The group exemption process allows a “central organization” that is itself exempt under Code Sec. 501(c) to obtain a group exemption for its…


Politics in church *

USA - September 21 2012
Congress and the IRS have made it clear that 501(c)(3) organizations may not participate or intervene in “any political campaign on behalf of (or in opposition to) any candidate for public office.”


Possible tightening of qualification requirements for social welfare organizations *

USA - August 9 2012
This past March 2012, critics from both major political parties called for changes to the rules governing what qualifies as a social welfare organization, also known as a 501(c)(4) organization.


Charitable marijuana *

USA - July 31 2012
In PLR 201224036, the organization at issue was dedicated to providing education about using “cannabis as medical therapy” and to providing “safe, legal access to cannabis.”


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