Lobbying and Political Activities for Non-Profit Organizations

With the 2022 midterm elections right around the corner, knowing how to navigate the web of federal and state regulations that govern nonprofit organizations' electoral activities has never been more important. As nonprofits seek to engage politically at every level of government, understanding how to participate in elections - from contributions to communications - while complying with the myriad of limits, disclosure issues, and tax implications is vital to the success of your organization. This CLE will examine several of the key rules and issues nonprofits need to be aware of in order to be politically active with confidence.

Key topics to be discussed:

• Federal and state campaign finance requirements

• Contributions

• Independent expenditures

• Disclosure and disclaimers

• House and Senate Ethics rules

• Federal tax issues, restrictions, and requirements for 501(c)(3), 501(c)(4), and 501(c)(6) tax-exempt organizations

Learning Objectives:

1. Identify federal and state campaign finance requirements for nonprofit clients when they engage in various political and advocacy activities

2. Understand the differences between 501(c)(3) charitable organizations, 501(c)(4) social welfare organizations, and 501(c)(6) trade and professional organizations with respect to their permissible political and advocacy activities

3. Identify the ethics rules and restrictions applicable to your clients when dealing with the U.S. Senate and House of Representatives  

4. Educate clients about their public disclosure obligations when engaging in various political and advocacy activities