With the 2020 election cycle under way, it is time to get your nonprofit's playbook ready. This month's webinar will focus on how 501(c)(3), 501(c)(4), and 501(c)(6) organizations and their leaders can be involved in election-related activities. By attending, you will learn how to be involved in the process without tripping over IRS or federal, state, or local campaign finance rules. Topics covered will include:
- Election activities permitted for 501(c)(3)s: There are many ways a 501(c)(3) organization can be active during this election season without violating the tax code's prohibition on "campaign intervention." We will discuss options for nonpartisan and unbiased candidate debates and forums, get-out-the-vote and voter registration activities, ballot measure advocacy, personal political activities by organization executives and employees, and guidelines for conducting issue advocacy in an election year.
- How 501(c)(4) and 501(c)(6) organizations can support or oppose candidates: Unlike 501(c)(3) organizations, 501(c)(4) and 501(c)(6) organizations may support or oppose candidates, subject to limitations. But before getting started, it is essential to understand how the tax code regulates these activities, and how activities to support or oppose candidates are regulated by applicable campaign finance laws. We will discuss the difference between contributions and independent expenditures, donor disclosure implications of political activities, tax implications for political activities, and how organizations can use separate political committees, including ballot committees, traditional PACs, and super PACs to accomplish their election-related goals.
Janice M. Ryan, Partner, Venable LLP
Meg Rohlfing, Co-Chief Corporate Counsel, ACLU