Campaign Finance the "Nonprofit" Way

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.

Learning Objectives:

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