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 P. Kulkin practices in the areas of corporate, securities, and not-for-profit law. He is risk management and strategy focused, having graduated with a concentration in Financial Transactions from University at Buffalo (SUNY) Law School in the aftermath of the 2008 financial crisis. Todd now serves as outsourced general counsel for start-up companies, corporations, and not-for-profit organizations in the United States and abroad.
Todd began his legal career representing and advising Fortune 500 companies at one of the largest law firms in the US. In 2012, he departed that firm to open his own practice and joined the Warren Law Group in 2020.
He has been honored by the Reuters publication Superlawyers as a “Rising Star” in business law for the New York Metro Area from 2014-2020. Only 2.5% of attorneys under the age of 40, or having been in practice less than 10 years, in the New York Metro Area are given this distinguished honor.
A consummate educator, Todd is dedicated to empowering his clients with the knowledge needed to accelerate growth and mitigate risk. He regularly teaches other attorneys about corporate, securities, and not-for-profit legal issues and is often contacted by those attorneys for advice.
As someone who's counseled and run nonprofits this was very helpful nuts and bolts.
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.