Posts Categorized: Advocacy

Should Social Welfare Organizations Be Treated More Like Charities?

August 14, 2013 Posted by Jessica Shofler in Advocacy, IRS, News, Policy

Currently, the IRS requires 501(c)(4) social welfare organizations to be “primarily engaged” in promoting social welfare. This means social welfare organizations can spend a minority of their total expenditures on political campaign activity without losing their exemption. As these organizations are not required to publicly disclose the sources of their funds, it also means that …

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IRS Considers Reevaluating Politically Minded 501(c)(4) Orgs

July 25, 2012 Posted by The Law Firm for Non-Profits, P.C. in Advocacy, IRS, News, Policy

As we posted here and here, advocates for campaign finance reform have been demanding for the past year that the IRS investigate politically motivated “social welfare” or 501(c)(4) organizations. These calls to action have finally paid off. Lois Lerner, the director of the IRS Exempt Organizations Unit, stated last week that the “IRS is aware …

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IRS Increases Scrutiny of 501(c)(3) Political Activity During Election Cycle

June 13, 2012 Posted by The Law Firm for Non-Profits, P.C. in Advocacy, IRS, Lobbying, News

Our clients often ask whether they can participate in legislative and political activity. While we encourage clients to lobby on behalf of their interests within the limits prescribed by law (see our previous post), 501(c)(3) organizations cannot engage in activity that supports or opposes candidates for public office. As you know from reading our previous …

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Another Call for IRS to Investigate Social Welfare Orgs

May 8, 2012 Posted by The Law Firm for Non-Profits, P.C. in Advocacy, IRS, Lobbying, News

As you know from our previous post, the IRS has increased its scrutiny of nonprofit organizations engaging in political activity (as it does every 4 years during the presidential election cycle). This is because while 501(c)(4) organizations are allowed to engage in lobbying without limit, they are not allowed to act in favor of or …

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Advocacy Tips for Nonprofits

March 7, 2012 Posted by The Law Firm for Non-Profits, P.C. in Advocacy, Lobbying, News

As we told you in a prior post, for many nonprofits, advocacy is an important tool for achieving exempt purposes. In a recent article published by The Chronicle of Philanthropy, successful advocates offer tips to help charities defend their interests. The tips include thanking supportive politicians, developing an agenda, and taking a united position. You …

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