In the wake of the now-famous Citizens United case, many corporations and labor unions have increasingly turned to 501(c)(4) & 501(c)(6) organizations in order to influence elections in a new way: anonymously, and without tax liability. Popular satirical TV shows such as The Daily Show and The Colbert Report have on many occasions showed their audiences how these structures can be used to a wealthy donor’s advantage. In this course, attorney Todd Kulkin will show you how these structures are designed to work, and he will give you the tools you need to understand how to navigate and utilize these entity types, and to advise your clients accordingly.
I. Understand the tax structure of 501(c)(4) and 501(c)(6) organizations
II. Navigate the regulations surrounding “issue education” and “issue advocacy”
III. Discover the advantages and disadvantages of using these structures for political purposes
IV. Identify when to use the 501(c)(4) over the 501(c)(6) and vice versa
V. Discuss current regulatory structures surrounding not-for-profit campaign finance
Todd Kulkin specializes in providing legal advice to small/medium sized businesses, start-ups, and non-for-profit organizations. He started his legal career at a large New York law firm. While working for that firm, his time was split between two practice areas: general liability defense and providing corporate and regulatory advice to major corporations. He uses his experience as a civil defense litigator to advise clients about their liability posture and how to mitigate. He left the firm to start his own practice in 2012 and, since then, has expanded his expertise to intellectual property and socially responsible entrepreneurship. Todd graduated with Honors from Brandeis University and with a J.D. in Financial Transactions from University at Buffalo (SUNY) School of Law.
An animal lover, Todd sits as Director of Corporate Relations for Mighty Mutts & Meows: a no-kill, 501c3, all volunteer animal rescue organization in New York City.
I seldom provide comments to a CLE course, but I must say, Todd has an amazing gift of communication and instructing. He made some relatively dry material be more alive simply by his upbeat, humorous, folksy and informative style. Great job, Todd. You're really good:)
This one was especially good!
Well organized and informative. I plan to watch all of Todd's courses!
Interesting elaboration of the rules & tax implications involving independent expenditures.
Sharp, lively speaker
Lecturer did a good job on a complicated topic.
very strong course
This was very informative.
Timely, entertaining and substantive. Terrific.
Good course. I would recommend for those interested in campaign finance reform.