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Results: 11-20 of 43

Election-year issues for 501(c)(3) organizations: how you can and cannot get involved in the political process

  • Venable LLP
  • -
  • USA
  • -
  • September 25 2012

The presidential election is less than 45 days away

Lobbying and campaign activities

  • Lathrop & Gage LLP
  • -
  • USA
  • -
  • September 18 2012

With it being a Presidential election year, it is important for charitable and other tax exempt organizations to understand the extent to which a tax exempt organization may participate in a candidate’s political campaign for public office or lobby on legislative issues

Politically active and legally compliant: an election year primer for independent schools

  • Whiteford Taylor & Preston LLP
  • -
  • USA
  • -
  • September 12 2012

School is back in session, and it’s a Presidential election year

Contributions to section 501(c)(4) organizations and the gift tax

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • August 28 2012

Tax-exempt section 501(c)(4) organizations are defined by the Internal Revenue Code as “social welfare organizations.”

Possible tightening of qualification requirements for social welfare organizations

  • Bryan Cave LLP
  • -
  • 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

IRS may tighten political activity rules for 501(c)(4)s

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • July 24 2012

In a letter from the IRS Exempt Organization Director Lois Lerner to concerned organizations, it was announced that consideration is being given to revising the rules relating to political activities by 501(c)(4) organizations

Tax exempt organizations engaging in political activity continue to face scrutiny

  • Wiley Rein LLP
  • -
  • USA
  • -
  • July 17 2012

Since the Van Hollen v. FEC decision was issued requiring organizations that make electioneering communications to publicly disclose nearly all their donors, tax exempt organizations have been hesitant to make electioneering communications and instead have begun making independent expenditures

IRS says training candidates not (c)(4) activity: are there broader implications here?

  • Venable LLP
  • -
  • USA
  • -
  • June 18 2012

The IRS recently revoked the 501(c)(4) status of an organization that identifies and trains potential candidates for one of the political parties

Common Cause challenges American Legislative Exchange Council's tax-exempt status using whistleblower provisions

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 4 2012

Using the whistleblower provisions of the Internal Revenue Code of 1986 (Code or IRC), Common Cause has reported to the IRS what it states is “massive underreporting of lobbying by the American Legislative Exchange Council” (ALEC

Budget introduces new rules regarding political activities by registered charities

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • March 31 2012

The Budget proposes new rules impacting the ability of charities to engage in political activities and requiring new disclosure rules on political activities