“Lobbying” and “campaign intervention” are dirty words to many people in the charitable sector. But such policy-related advocacy is often critically important to getting our work done. Take this example: If the local town council better understands the impact of aging on mobility before making a decision related to a sidewalk ordinance, then the decision – and the community - will be better served. But making the town councilmembers aware of these concerns is (probably) lobbying. Yet nor is it unsavory.
The IRS has specific guidance on this topic, but the relationship between free speech, income taxation, and tax-deductible contributions is complex. In this timely and practical webinar, leading nonprofit tax attorney Zachary S. Kester will give you the tools, and best practices so you can confidently advocate for your organization’s mission without jeopardizing your tax-exempt status.
WHAT YOU'LL LEARN
Just a sampling of what this webinar will cover:
- What kinds of activities are educational and appropriate for charities, educational but “advocacy,” lobbying and/or campaign intervention.
- How to operate a 501(c)(3), 501(c)(4) and a political committee (e.g., “527s”) together to accomplish policy and political goals.
- 501(h) lobbying safe harbor.
- How to assess an organization’s risk tolerance for “substantial” and “insubstantial” advocacy.
- How staff can ensure their activities are attributed to the proper organization
- How to create reasonable and consistently applied rules for the allocation of resources.