“Don’t Get Trumped this Election Year: Know What a Tax-Exempt Can and Cannot Do”
601 Massachusetts Ave NW
The 2016 election is upon us! Nonprofits — whether they be charities, foundations, advocacy groups, or trade associations — face a complicated web of legal rules governing their election-year educational, advocacy, and political activities. With a lack of clarity in the rules, ongoing turmoil at the IRS, and enhanced public scrutiny of election-related activity by nonprofits, many tax-exempt organizations may be confused about what is — and is not — permissible activity. In this session, we’ll demystify these rules and provide you with practical guidance, so that your organization can maximize its operational effectiveness while minimizing risk.
Our panelists will discuss:
- What is “political” activity for purposes of the IRS rules
- “Do’s” and “don’ts” for engaging in public education and advocacy campaigns in an election year, as well as permissible interaction with candidates and campaigns
- Practical steps to minimize legal and public relations risk when operating related tax-exempt organizations (including 501(c)(3) charities, 501(c)(4) advocacy groups, 501(c)(6) trade associations, and SuperPACs)
- Complying with Federal Election Commission requirements, including reporting regarding “electioneering communications” and “independent expenditures”