Best of Pedalshift 031: Bicycle Touring Eff Ups
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With elections always around the corner, many listeners may wonder whether their advocacy organization needs a PAC. In this first episode of an ongoing series this year, we’ll introduce you to PACs, including pros and cons plus how to fund and run them. We’ll look at factors to consider when forming a PAC & what activities PACs can engage in.
Attorneys for this episode
Leslie Barnes Susan Finkle-Sourlis Tim Mooney
Shownotes
What are PACs?
Should your 501(c)(4) form a PAC?
If not % partisan/exempt activity – may incur excise tax
Exempt purpose for PACs = partisan activity, whereas exempt purpose for 501(c)(3) = charitable and exempt purpose for 501(c)(4) = social welfare
Are you maximizing your 501(c)(4) organization’s advocacy?
Do you want to do MORE IEs?
Do you want to use a stronger voice different from the 501(c)(4)?
3 Examples
A 501(c)(4) realizes they can do everything they want to out of their 501(c)(4)
You’re on a board of a 501(c)(4), you see elected officials blocking progress but rest of board declines to start a PAC
A 501(c)(4) determines they want to extend and amplify their 501(c)(4) work, so they decide to form a connected PAC
Preview future episodes in the series on PACs
Types of PACs
Funding of PACs
Operating PACs
Resources
The Connection: Strategies for Creating & Operating 501(c)(3)s, 501(c)(4), and PACs
Independent Expenditures – What are They and What are the Rules
Forming a Corporate Political Action Committee by our partners at the law firm of Venable, LLP
FEC – for guides, advisory opinions, and more (test)
You’ve been hearing about Jason Kent and his music for many fine episodes. Jason has a new track available NOW, and a new album dropping very soon AND Jason’s first solo album is now streaming on Spotify, including America, the Pedalshift theme. Go listen!
The post The Pedalshift Project 324: Return to the C&O – Day 2 appeared first on Pedalshift.
You’ve been hearing about Jason Kent and his music for many fine episodes. Jason has a new track available NOW, and a new album dropping very soon AND Jason’s first solo album is now streaming on Spotify, including America, the Pedalshift theme. Go listen!
The post The Pedalshift Project 323: Return to the C&O – Day 1 appeared first on Pedalshift.
Sometimes, public officials don’t behave the way we hope they will. Whether it’s a conflict of interest, outright corruption, or even a criminal offense we have seen examples of government officials that break the trust of the people they serve. While some may find their way out of office at the next election or through impeachment, those options may not be available. On this episode, we tackle advocating for resignation when a problematic public official needs to step down now.
Attorneys for this episode
Natalie Ossenfort
Tim Mooney
Why would one advocate for resignation over something else?
Lifetime tenures with no end of terms
Impeachment processes aren’t politically feasible
Elections for the term are years away and the conduct is too egregious to wait out
For 501(c)(3)s: Prohibitions on supporting or opposing candidates for public office
Can my nonprofit call for the resignation of appointed or elected officials?
The IRS has given no guidance on this, but we can make some informed calls based on parallel guidance
Answer: Yes, almost without limit unless the call for resignation touches on limited or restricted activity
Isn’t this the same as supporting or opposing candidates?
Not usually – no elections involved in a call to resign. Calls for resignation could be an election issue, however (tread carefully if a (c)(3))
Special caution should be exercised if advocating for resignation of an elected official (e.g. don’t want to suggest who should (or should not) be elected to fill the position if resignation happens)
Note this is very different than supporting a recall vote, which is an election and would therefore be prohibited activity for a 501(c)(3)
Could this be lobbying?
Only if there is a process where there is a vote of a legislative body and you advocate for a vote
i.e. An oversight committee considers the conduct of a member and votes on a resolution call for expulsion, impeachment or resignation.
Examples
Calls in years past for President Trump to resign (sorry you’ll have to be more specific) before and during impeachment(s) that did not support/oppose any votes on impeachment in the House or the Senate trial
Calls for Justice Thomas to resign in light of discovery of unreported financial conflicts of interest. Sweetheart real estate deals, private school tuition, and lavish vacations. Oh my!
Calls for Rep. Santos to resign after indictment on multiple federal criminal charges
Resources
Raising the Bar: Nonprofits and the Fight for Judicial Integrity
Ballot Measures and Recalls: Basic Rules for 501(c)(3) Public Charities, 501(c)(4)s, and Unions
Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations
AFJ’s call for Justice Thomas to resign
You’ve been hearing about Jason Kent and his music for many fine episodes. Jason has a new track available NOW, and a new album dropping very soon AND Jason’s first solo album is now streaming on Spotify, including America, the Pedalshift theme. Go listen!
The post The Pedalshift Project 322: Return to the C&O – Preview + Day 0 appeared first on Pedalshift.
I somehow managed to sneak Star Wars into yet another legal piece I wrote over on the Bolder Advocacy blog… all in celebration of May the Fourth:
If you’ve ever attended a training led by a Bolder Advocacy attorney, you’ll notice each person brings a dash of their personality and interests to the curricula, which can be helpful in translating complex concepts of tax and campaign finance laws into something a bit more comprehensible. On this Star Wars Day, where the fandom celebrates May the Fourth — as in “May the Fourth Be With You” — (honestly, I did not make this up), let’s raise a glass of blue milkin a toast to the galaxy far, far away while learning about lobbying rules.
Read more over on how “It’s a Trap!” is really sound legal advice over at Bolder Advocacy, and May the Fourth be with you!
The post Best of Pedalshift 037: Sturdy touring bikes + opening cans without tools appeared first on Pedalshift.
On this episode, we’ll look at ways nonprofit employees can become super sleuths – detectives for their organization. Let’s say your organization has been asked to co-host an event with several new organizations with whom you’re unfamiliar. Or perhaps, your organization is drawing some unwanted opposition from an organization that is spreading misinformation about your mission and its work. On this episode, we’ll look at a variety of free, online tools you can use to learn about nonprofits, their leaders, and their funders as well as uncover bots spreading misinformation.
Attorneys for this episode
Victor Rivera Leslie Barnes Quyen Tu
Shownotes
· What you can glean from public records
· Where to look for news stories
· What to find on nonprofit and opposition websites
· Researching funders
· Uncovering messengers of misinformation – Astroturfing
Resources
Planning for Politically Motivated Attacks – Rules of the Game podcast
Secrets of 990 Rules of the Game podcast
Form 990 for 501(c)(4)s Rules of the Game podcast
Free Access to the full version of Foundation Directory partner locations – for researching funders and the grants they have awarded.
Pro Publica’s Nonprofit Explorer
Candid – free search of foundations’ 990 PF returns. Search for other nonprofits’ 990 returns here.
IRS Exempt Organization Search – where you can search for determination letters, 990s (including the 990 postcard), revocations,
John Oliver’s Last Week Tonight piece on Astroturfing (August 2018)
National Secretaries of State – business services
You’ve been hearing about Jason Kent and his music for many fine episodes. Jason has a new track available NOW, and a new album dropping very soon AND Jason’s first solo album is now streaming on Spotify, including America, the Pedalshift theme. Go listen!
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