Lobbying Series Part 1 - Introduction to Lobbying
Rules of the Game: The Bolder Advocacy Podcast
Release Date: 01/13/2021
Nonprofit New Year’s Resolutions 2025
Rules of the Game: The Bolder Advocacy Podcast
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...
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Are the 501(c)(4) Rules Changing?
Rules of the Game: The Bolder Advocacy Podcast
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, Show notes ...
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Transition Advocacy
Rules of the Game: The Bolder Advocacy Podcast
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...
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Giving Thanks
Rules of the Game: The Bolder Advocacy Podcast
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...
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Ballot Measure Wins
Rules of the Game: The Bolder Advocacy Podcast
The people voted on Tuesday for their choice of candidates and in many states they also voted on Ballot measures or ballot initiatives. Ballot measures offer voters a way to participate in direct democracy and can be a powerful tool for change. On this episode, we will discuss some of the ballot measures that were up for a vote in 2024 and the results. As regular listeners will know ballot measures, initiatives, propositions, or bond measures are lobbying. Although they are on the ballot, they are lobbying activity and voters are the lawmakers. Many nonprofits, both c3 public...
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Individual Activity During Election Season
Rules of the Game: The Bolder Advocacy Podcast
On today’s episode, we dive into rules surrounding partisan activities for employees of 501(c)(3) organizations. With the election just around the corner, we will give you some best practices for how to keep your 501(c)(3) safe from any partisan activity while you engage in electoral work as an individual. Attorneys for this Episode Melissa Marichal Zayas Brittany Hacker Victor Rivera Labiosa Shownotes Rules for 501(c)(3) organizations Remain nonpartisan when acting on behalf of your 501(c)(3) ...
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Ask Us Anything - Electionpalooza Edition
Rules of the Game: The Bolder Advocacy Podcast
Election season is well underway and politics is everywhere. It's one of our busiest time at Bolder Advocacy. On this episode, we bring you three of your questions to answer on the pod... it’s another round of Ask Us Anything, Electionpalooza Edition! Lawyers for this episode Tim Mooney Susan Finkle Sourlis Monika Graham Shownotes - Question: Presidential campaigns working with outside groups on door-to-door canvassing for their get-out-the-vote efforts— is this illegal coordination under federal election law? - Answer: - Base coordination rules...
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Voter Assistance State Resources
Rules of the Game: The Bolder Advocacy Podcast
With only a small handful of weeks remaining until the general election, you may be wondering about how you or your nonprofit can get involved in voter assistance activities such as providing rides to the polls, registering voters, and helping voters vote by mail. Would you be surprised that these activities are often regulated by both state and federal law? On this episode, we’ll discuss our Practical Guidance Voter Assistance resources series, created in partnership with Democracy Capacity Project, and explain some of the rules you should be thinking about in the final countdown to the big...
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Election Protection and Nonpartisan Voter Assistance
Rules of the Game: The Bolder Advocacy Podcast
This is a special rebroadcast of our episode on election protection and nonpartisan voter assistance from 2022. Since the original airing, Bolder Advocacy, in partnership with The Democracy Capacity Project, has expanded our series of state law guides on nonprofit voter assistance. Most states are covered and you can find them on our resource library page. We'll be back in two weeks with a brand new episode. --- On this episode, we’ll discuss how different types of tax-exempt organizations can ensure the right to vote is protected by engaging in election protection activities and...
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AI and Election Disinformation
Rules of the Game: The Bolder Advocacy Podcast
As AI continues to advance, its potential to influence elections and democracy, both positively and negatively, has become a critical issue. In this episode, we delve into the rapidly evolving intersection of artificial intelligence and election disinformation with Jonathan Mehta Stein where he discusses how AI, particularly generative AI, can be used to create deepfakes and other misleading content that could destabilize elections, deceive voters, and potentially alter election outcomes. We also explore how nonprofits and community organizations can play a crucial role in combating this...
info_outlineOn this episode, we begin a multi-part series on lobbying for 501(c)(3) public charities — the limits, the definitions, the exceptions and much more. If you're advocating on federal, state or local public policy in 2021, this is the podcast you've been looking for.
Our Attorneys
Tim Mooney
Natalie Ossenfort
Quyen Tu
Intro – Why are we talking about public charities and lobbying?
- It's still worth a listen for 501(c)(4)s, private foundations, and others.
- Underscore that not all advocacy is lobbying (which is why we'll spend several episodes on defining lobbying)
- Lobbying limits as a function of tax treatment and deductibility of contributions to 501(c)(3)
- Is this a 1st Amendment issue of speech being curtailed? Not according to the Supreme Court of the United States
The Insubstantial Part Test
- This is the default measurement system for 501(c)(3)s
- Very little IRS or legal guidance on this
- No “substantial” part of a public charity's activities can be lobbying
- No definition of lobbying
- No definition of substantial
- All activity is counted, whether it costs money or is done by volunteers
- Most practitioners go with 5% but that is not an IRS rule!
- Report lobbying on Schedule C of Form 990
501(h) Election
- In the 1970s Congress passed reform legislation that included another choice for most charities
- 501(c)(3)s must "elect" this option
- Available to most charities, but not churches or auxiliaries (controlled by) of churches also referred to as houses of worship
- This is an expenditure-based test
- Clear limits based on organizations exempt expenditure
- For most 501(c)(3)s that's 20% of their annual exempt expenditures but this limit does go down as the organization’s exempt expenditures go up
- Max cap is $1 million for organizations with exempt expenditures $17 million or more
- Clear, bright-line definitions of lobbying
What Are the Advantages 501(h)?
- Clarity of what is lobbying
- Organizations ca pay excise taxes for going over limits rather than risk losing their tax status
- Easier to plan for lobbying activities
- Easier to report
- No additional risk of audit (perhaps less?)
- Example: AFJ and many other 501(c)(3) public charities
What Are the Advantage of the Insubstantial Part Test (IPT)?
- Vanishingly small
- Very large organizations with budgets $100 million or more maybe able to lobby more with IPT than under the 501(h) election despite the IPT’s lack of clarity
- These organizations can afford to hire lawyers!
- Example: The Nature Conservancy
Bolder Advocacy strongly recommends that public charities make the 501(h) election
How do you know if your organization has made 501h? Look at your Form 990 Schedule C.
How do you make the 501(h) election? File IRS Form 5768v
- Backdates to the beginning of the organization's tax year
- You only have to make this election once
Resources