It’s officially 2025, and nonprofits across the country are diligently preparing for upcoming legislative sessions, a presidential transition, and other critical advocacy initiatives. The Alliance for Justice Bolder Advocacy team is here to help when questions arise about nonprofits’ ability to engage with government officials and pursue policy change. In the meantime, we’ve also compiled a list of our Top 10 nonprofit New Year’s resolutions to help your organization ready itself for 2025 and beyond. 

 

Attorneys for this Episode 

Monika Graham 

Victor Rivera Labiosa 

Natalie Roetzel Ossenfort  

 

1. Level-up Your Social Justice Advocacy 

• Check out our new Advocacy Playbook series for an overview of the laws and regulations that apply to 501(c)(3) public charities when they engage in lobbying and election season advocacy.  

• Resources designed specifically for advocates working in key issue areas: 

1. Environmental Justice 

2. Criminal Legal Reform 

3. Gender and Reproductive Justice 

4. Labor and Economic Justice 

5. LGBTQ+ and HIV Communities 

6. Health and Disability Rights 

7. Racial Justice and Immigrant Rights 

8. Democracy and Voting Rights 

 

2. Conduct an Advocacy Check-up 

• Our new Advocacy Check-Up: Nonprofit Self-Assessment is designed to help your 501(c)(3) public charity assess its overall compliance with federal and state advocacy-related tracking and reporting requirements and to identify opportunities for you to build your organization’s advocacy capacity.  

• The goal is to ensure that your nonprofit is aware of the opportunities for advocacy allowed by the tax and election laws that govern lobbying and election-related activity by tax-exempt organizations. 

 

3. Brush-Up on State Law with Bolder Advocacy’s Practical Guidance Series 

• Lobbying: Working to impact legislative or executive branch policy at the state-level? State lobbying disclosure rules may apply to your work. 

1. Be aware of changes to the law that might have taken effect in the new calendar year. 

• Voter Assistance: Do you know what it means for your 501(c)(3) to remain nonpartisan, but also want to learn about state rules related to voter engagement activities?  Take the time to learn how to safely register voters, engage in line-warming activities, and more. 

 

4. Take Stock of Your Nonprofit’s Capacity to Evaluate Your Advocacy 

• Consider the data you already collect. 

• Track media and policy developments related to your work. 

• Make use of free tools and resources:  

• User’s Guide to Advocacy Evaluation Planning 

• Data Playbook 

• When the Best Offense is a Good Defense: Understanding and Measuring Advocacy on the Defense 

 

5. Amplify Your Impact with Text and Robocall Campaigns 

• Using text messaging or call campaigns to interact with your community and supporters? If so, it’s time to brush up on the federal and state rules related to robocalling and robotexting campaigns. 

• Coming soon! Updated 2025 Robocalling guide containing details about consent requirements, mandatory disclaimers, and more! 

 

6. Advocate for Key Appointments in New Executive Administrations 

• In the coming months, new administrations at the federal, state, and local level will appoint individuals to many positions that could impact your nonprofit’s policy priorities. Your organization can help ensure the appointment of individuals whose values align with your mission and the needs of the communities you serve. 

• Keep in mind that advocating for or against nominees that require a legislative body to confirm the nomination is generally considered lobbying. On the other hand, making recommendations for positions that do not require legislative approval is not lobbying for tax code purposes. 

 

7. Be Prepared to Defend Your Nonprofit and Its Work 

• Ensure that your legal house is in order by conducting an advocacy check-up (see Resolution #2). 

• Prepare and train your staff and volunteers in how to respond to potential threats that may arise in-person and through social media. 

• Assess your online systems for potential gaps in cyber security. 

• Check out our factsheet: Tips for Nonprofits: Preparing for the Possibility of a Politically Motivated Attack 

 

8. Educate the Public about the Legislative Process. Introduce communities and 

constituencies to the legislators who represent them. When community members 

meet legislators face-to-face and discuss the issues that affect their everyday lives, not only do legislators receive the information they need to represent their communities, but those communities are empowered to invest more heavily in the outcomes of policy debates, giving them a stronger hand in their own future. 

• Conduct research and produce relevant resources that reflect the real story of your community and its needs. 

• Educate the community on the issues that matter most to your organization. 

• Host educational conference where people can gather, network, share information, and plan for the future. 

• Conduct leadership training to provide individuals with the skills needed to be spokespersons for potential policy reform.  

 

9. Work Together. Join forces with other nonprofit organizations to maximize advocacy, share resources, and harness power in order to more effectively drive real and lasting policy change. 

• (Podcast) Working Together: Affiliation and Coalition Basics 

• (Guide) Coalition Checklist 

• (Guide) The Connection: Strategies for Creating 501(c)(3)s, 501(c)(4)s, and Political Organizations 

 

10. Become an AFJ Member 

• The strength of Alliance for Justice is rooted in our membership of nearly 140 organizations that share a commitment to an equitable, just, and free society.  

• Throughout the 40+ years of AFJ’s history, our members have been at the forefront of defending our communities’ constitutional rights and building power across the progressive movement to fight for social justice. 

• Benefits include: 

1. Priority access to Bolder Advocacy resources and special members-only training events 

2. Free public webinar and on-demand webinar registration 

3. Cutting edge research on judicial nominees 

4. And more!  

A recent Fifth Circuit holding in Memorial Hermann has caught the attention of lawyers in our space, with some wondering if the tax law rules on how 501(c)(4)s operate may change. But what did the court really say, and how should 501(c)(4) advocacy organizations react? On this special holiday edition of the pod, we are joined by Larry Gold of Trister Ross Schadler and Gold to understand what this case says and what it means for (c)(4)s in 2025 and beyond. 

Attorneys for this episode 

Tim Mooney 

Susan Finkle Sourlis 

Larry Gold, Trister Ross Schadler and Gold

 

Show notes 

• What is Memorial Hermann? 

• Very basics of the case 

• Basics of the holding 

• Where does this court’s ruling apply? 

• 501(c)(4) organizations must exclusively operate for the social welfare,  how is that interpreted to mean primarily, and the limit on items that do not as social welfare as secondary activity. We frequently talk about one of those secondary activities a lot – partisan political work. But this case focuses on another thing – can you explain why commercial activity does not promote social welfare?  

• The concern raised by some is the court’s move to a smaller insubstantial standard for commercial activity may also apply to political activity, limiting the amount advocacy groups can engage in. How does the law treat commercial activity and political activity differently, and does that distinction matter here for other courts that may be addressing this? 

• Do (c)(4)s in the Fifth Circuit that engage in partisan political advocacy need to change what they’re doing or how much they’re doing? What about (c)(4)s outside of the Fifth Circuit? 

• There’s another layer to all of this with (c)(4)s that have filed Form 1024s accepted by the IRS – can you explain what that is and why filing a 1024 now may be a good idea for some (c)(4)s that haven’t yet? 

• What’s happening next with this case? 

• What’s your take on how various media outlets have presented this case – do you think they’ve helped or muddied the waters? 

• On a scale of 1 to 10 where 1 is a yawn and 10 is metaphysical crisis, where are we now with Memorial Hermann for (c)(4)s?  

 

Resources – Tim 

The Rules of the Game 

 

 

On this episode, we discuss how nonprofits can engage in advocacy during this time of transition and prepare for 2025.

Attorneys for this episode

Sarah Efthymiou

Víctor Rivera Labiosa

Melissa Marichal Zayas

Show Notes

 

Post-Election Communications: Prohibition on Campaign Intervention

·       Keep in mind that 501(c)(3)s should never indicate that they support or oppose candidates for public office, whether in the past, present, or future.

• Permissible communications for 501(c)(3)s:
• Congratulating a newly elected official or thanking a former candidate for their hard work during the election.
• Discussing the organization’s nonpartisan voter engagement.
• Commenting on the demographics of who voted or didn’t vote.
• Encouraging a peaceful continuation or transfer of office.

·       Impermissible communications for 501(c)(3)s include:

o   Suggesting that the organization attempted to influence the outcome of an election.

o   Supporting efforts to draft a named person to run for office in a future election.

o   Declaring that the organization or voters will hold an elected official accountable in the next election.

 

Transition Advocacy: Is it Lobbying?

·       Transition advocacy is a hot topic, especially after elections, and one of the most common questions we get from 501(c)(3) public charities is whether it counts as lobbying. The short answer? Sometimes, yes—but often not.

·       In general, lobbying involves efforts to influence specific legislation. For 501(c)(3) organizations operating under the insubstantial part test, advocacy for or against legislation qualifies may count as lobbying.

·       If an organization has made the 501(h) election—which allows nonprofits to maximize and clarify their lobbying limits—the IRS uses a different definition. Under the 501(h) expenditure test, lobbying breaks down into two categories:

o   Direct lobbying: Speaking to a legislator and expressing a view about specific legislation.

o   Grassroots lobbying: Communicating with the general public to express a view on specific legislation andincluding a call to action.

·       Under the 501(h) expenditure test, two key factors determine whether your activity qualifies as direct lobbying:

o   Are you speaking to a legislator?

o   Is the topic you’re discussing considered specific legislation?

If the answer to both is “yes,” it likely counts as lobbying.

·       Examples of lobbying activities during transition period:

o   Advocating about spending priorities

o   Supporting/opposing nominations of new exec cabinet officials or judiciary

o   Advocating for changes in laws or amending current laws

o   Advocating for a new program – if would require new legislation

·       Important to assess what you’re saying, who you’re saying it to, and whether any exceptions apply.

 

Transition Advocacy: When is it Not Lobbying?

·       Some organizations may try to avoid engaging in lobbying activities so it’s important to understand what their non-lobbying options are during this transition

·       During this period, organizations can try to get to know their newly elected officials. Meeting with these officials, without trying to influence any nomination process or any piece of legislation (including the budget process), does not count as a lobbying activity.

·       On top of that, nonprofit organizations can do the following:

o   Recommend transition team members

o   Get involved in the executive order process

o   Develop relationships with these newly elected officials

o   Talk about nominations that do not require the advice and consent of a legislative body (or a legislative vote)

o   Actively participate in the rulemaking process

§  Beware: it may count as a lobbying activity at the state/local level

o   Take advantage of the 501(h) lobbying exceptions!

 

Resources

Can We Say That? Post-Election Advocacy for 501(c)(3) Organizations

Preparing for Change: How Nonprofits Can Shape Policy By Engaging Transition Teams

Transition Advocacy: Is it Lobbying?

The Advocacy Playbook Series

It’s the holiday season, and we here at the Rules of the Game podcast would like to embrace the opportunity to give thanks to several amazing nonprofits, who thrived in the face of adversity, boosted civic engagement, successfully led the charge on critical advocacy initiatives, and supported their communities in times of need. From North Carolina, to Colorado, to Missouri, and beyond, nonprofit advocates boldly stood up to protect democracy, defend our rights, and secure justice for all. So, as we gather around the table with family and friends this week, we want to celebrate them and their incredible contributions to our communities this year.

Natalie Ossenfort: Thank you to all of the amazing advocates who worked so diligently on ballot measures across the country to guarantee access to abortion, expand workers’ rights, and ensure the freedom to marry in state constitutions. By creating robust coalitions of nonprofit organizations with shared policy goals, these advocates secured several major wins. From a successful constitutional amendment in Arizona spearheaded by a group of nonprofits organized as “Arizona for Abortion Access” to the “Freedom to Marry” coalition in Colorado, nonprofits across the country organized for success this year and for the protection of our rights. We thank you for your amazing contributions.

Monika Graham: Thank you to the Innocence Project, a member of the Alliance for Justice, for their groundbreaking work in the pursuit of justice and advocacy on behalf of the wrongfully convicted. Thank you, in particular, for your advocacy on the Marcellus Williams case. To Mr. Williams: our hearts are with you and your loved ones. To the Innocence Project: Thank you.

Tim Mooney: Thank you for the resiliency of the nonprofit community in western North Carolina in the wake of Hurricane Helene. The North Carolina Rescue Collective delivered water, food, and supplies to local residents. Brother Wolf Animal Rescue also stepped up to ensure their animals were safe before the storm, and they continue their important work today despite extensive damage to their facilities.

Brittany Hacker: Thank you to In Our Own Voice National Black Women’s Reproductive Justice Agenda. The organization educates the public and advocates for reproductive justice, while lifting up the voices of black women. They also actively engage in critical voter education and GOTV activities.

Sarah Efthymiou: Thank you to the private and public foundations who support nonprofit advocacy efforts. In particular, the Gill Foundation funds charities that engage in LGBTQ+ advocacy to pave the way for a more inclusive future. In doing so, it empowers foundation grantees to tackle difficult policy challenges.

Susan Finkle-Sourlis: Thank you to the nonprofits that worked so hard this election to educate voters and get out the vote. Shout out to the Interfaith Alliance for their “The Vote is Sacred Bus Tour,” a nonpartisan effort to boost civic engagement across the country.

Victor Rivera: Thank you to the Health Forward Foundation, which endorsed Missouri’s “Yes on 3” campaign to end Missouri’s abortion ban and the Missourians for Healthy Families and Fair Wages campaign. Their advocacy led to the protection of abortion access in the state, raised the state’s minimum wage, and secured paid sick leave guarantees.

Melissa Marichal Zayas: Thank you to the Organization of Exonerees for your commitment to the fight for justice, your care for the recently freed, and for standing in solidarity with others who are still waiting for their voices to be heard.