May 08, 2012 - 3:00 PM ET

Legal Quick Hit: "Election Year Issues for 501(c)(3) Organizations" for the Association of Corporate Counsel's Nonprofit Organizations Committee

This event has already occurred.

Although most corporations are now allowed to use their funds to expressly advocate for or against candidates, 501(c)(3) organizations s are still subject to an absolute ban on intervening in elections. The penalties for such intervention include revocation of tax-exempt status, and the IRS has already announced they will be casting a watchful eye on 501(c)(3)s during this election year. This Legal Quick Hit will help you learn what you can and cannot do during an election year. Topics will include:

  • Avoiding intervention:
    • Endorsements
    • Contributions
    • Use of Resources
  • How activities by staff and volunteers can impact your organization
  • How your organization can be involved in elections through voter guides, candidate questionnaires, and candidate forums
  • How you can lobby candidates to support your issues
  • Options for creating an affiliated 501(c)(4) entity to be involved directly in elections

Ron Jacobs, Esq., Venable LLP
Janice Ryan, Venable LLP

For more information and to listen to the Quick Hit recording if you are an ACC member, click here.