Can We Share That?
Rules of the Game: The Bolder Advocacy Podcast
Working in coalition is one of the nonprofit sector’s greatest strengths and can be especially powerful during election season. With the midterm elections around the corner, now is a good time for organizations to revisit their plans for election-related advocacy, including voter engagement, candidate education, and issue advocacy. A 501(c)(3) can collaborate with a 501(c)(4) and other nonprofits to advance common goals, pool resources, and build momentum. The key is knowing where collaboration ends and organizational boundaries begin, so allocate resources fairly, document cost-sharing...
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Get Out the Vote
Rules of the Game: The Bolder Advocacy Podcast
Get Out the Vote (GOTV) efforts are one of the most impactful ways 501(c)(3) public charities can strengthen civic participation and help ensure communities have the tools and information they need to make their voices heard. From voter registration and education to reminders and access assistance, (c)(3) organizations can play an important role in helping people navigate the voting process while remaining nonpartisan. On this episode, we explore best practices for designing effective GOTV efforts, including how nonprofits can engage their communities, train staff and volunteers, and navigate...
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Charitable Solicitation
Rules of the Game: The Bolder Advocacy Podcast
On today’s episode we will cover Charitable Solicitation Registration! If your nonprofit asks people for donations, you probably need to register with state regulators before you make the ask, and the rules are different in every state. We’ll break down what charitable solicitation is, how it differs from your IRS tax-exempt status, what the most common misconceptions are, and what organizations should do to stay compliant with these laws. Today we are thrilled to be joined by our BA Summer Legal intern, Lina Zuluaga. On this Episode Brittany Leonard Tim Mooney Lina Zuluaga (Legal Intern)...
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Forming a 501(c)(4)
Rules of the Game: The Bolder Advocacy Podcast
This week we are talking about 501(c)(4)s, or social welfare organizations. What are the advantages to starting one? How are they different than 501(c)(3)s and other types of nonprofits? And what are the important considerations when determining if a 501(c)(4) would be a good vehicle to use to conduct the types of activities you are hoping to engage in to achieve your mission? If you are curious about 501(c)(4)s, what they can do, and how they operate... this podcast episode is for you. Attorneys for this Episode Natalie Ossenfort Susan Finkle Sourlis Quyen Tu Shownotes Scenario: ...
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What Nonprofits Need to Know About Nominations
Rules of the Game: The Bolder Advocacy Podcast
After the Supreme Court wrapped up its latest term, we thought it would be a good idea to revisit the unique opportunities 501(c)(3) public charities have to advocate in favor of or against specific nominations made by the Executive Branch that require confirmation from a legislative body. On this episode, we explore the nomination process for key positions and give you some best practices on how to ensure your organization can effectively (and legally) advocate for specific nominees. Shownotes: · Nomination advocacy often qualifies as lobbying (Internal...
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State of Advocacy: Legislative Update
Rules of the Game: The Bolder Advocacy Podcast
On today’s episode, we are breaking down the 2026 state legislative season and how the landscape affecting nonprofit advocacy is shifting across the country. We are recording this in mid-June, and while most states have wrapped up for the year, not all have, so you are going to want to look at your state to get a sense of what’s enacted, what’s moving, and what’s dead. What we’re seeing this year is not just incremental change, but a rapid expansion of state-level regulation over campaign finance, ballot measures, voter access, and increasingly, what we are calling foreign influence...
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How Philanthropy is Meeting the Moment
Rules of the Game: The Bolder Advocacy Podcast
This week, we are diving into the world of philanthropy. We are thrilled to be joined by Matthew L. Evans from the United Philanthropy Forum who will help us understand how philanthropy is evolving to meet this moment and what challenges and opportunities we are seeing for funders and philanthropy infrastructure organizations. Guests for this episode Brittany Hacker Leonard Tim Mooney Matthew L. Evans Shownotes Matthew L. Evans is the United Philanthropy Forum’s VP of Advocacy and External Relations....
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Individual Activity in Election Season
Rules of the Game: The Bolder Advocacy Podcast
Employees and volunteers of public charities often participate in the political and democratic process in ways that connect to their organization’s mission. While a 501(c)(3) cannot engage in partisan activity, individuals don’t give up their First Amendment rights when they are staff, board members, or volunteers of a public charity. In our last episode, we talked about candidate appearances at charitable events. But what if the call is coming from inside the house? In this episode, we’ll share some practical tips and best practices to help you engage in electoral work as an individual...
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Commenting on Candidates
Rules of the Game: The Bolder Advocacy Podcast
When nonprofits speak out on issues in the public square, the line between education and electioneering can get blurry – especially during election season. On this episode of Rules of the Game, we break down what the law allows when organizations comment on statements made by candidates and campaigns, and how those rules shift when addressing the actions of incumbents who may also be on the ballot. From issue advocacy to the risk of impermissible political intervention, we walk through practical scenarios and key guardrails to help your nonprofit stay compliant while engaging in advocacy to...
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Candidate Appearances
Rules of the Game: The Bolder Advocacy Podcast
Primaries are taking place or may have already occurred where you are. More elections will take place from now until November so we thought it’s a good time to talk about candidate appearances. We’ll explain how (c)(3)s can stay nonpartisan while helping to educate voters and candidates by hosting candidates. (c)(4)s, you can of course do everything (c)(3)s can do and much more! Attorneys for this episode Quyen Tu Victor Rivera Brittany Hacker Leonard Shownotes Why is this important? C3s are a trusted source of...
info_outlineOn this edition, we're thrilled to welcome Emma Olson Sharkey from Elias Law Group, bringing her fresh perspective after successfully guiding clients to victory in the critical 2023 Ohio reproductive rights ballot measure fight. Emma will help shed light on the essential considerations for tax-exempt organizations before taking the plunge into a ballot measure campaign.
Attorneys for this Episode
Quyen Tu
Tim Mooney
Shownotes
· Introducing Emma
· Lessons from Ohio:
o Progressives can work together to protect fundamental rights – and can be successful, even in states where conservatives otherwise control the state.
o We are seeing conservatives attack the ballot measure process at every point in the process. We need to think about what we can do to bolster our efforts from the very beginning to defend against attacks.
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· Ballot measure considerations Two major considerations: state campaign finance obligations and federal tax implications:
o State campaign finance rules:
§ Registration & reporting obligations
§ Is there already a main ballot measure committee?
§ Do you want to be an independent expenditure committee?
· Will you trigger registration or reporting by your planned activity?
o If so, will this include donor disclosure?
§ Disclaimer obligations (including those you might not have thought of) - both for entities themselves and top donors.
o Also, need to be careful about implicating federal campaign finance rules – even referencing federal candidates or parties in communications could create coordination issues and lead to inadvertent in-kind contributions.
§ Advocacy and education outside of registration/reporting requirements
· Typically, communications to the public on the general subject addressed by the ballot measure, which do not refer directly or indirectly to the ballot measure itself, will not be regulated by state campaign finance.
· However, state laws vary so you should check state and local law to confirm.
o Federal tax implications:
§ In general, for public charities, advocating for or against ballot measures will be considered “lobbying” under federal tax law; public charities can only do an “insubstantial” amount of lobbying.
· If the organization measures its lobbying under the 501(h) expenditure test, it will need to count work on a ballot measure as direct lobbying once a petition is circulated among voters for signatures.
· If the organization measures its lobbying under the insubstantial part test, the IRS has provided less clarity; generally “influencing legislation.”
· Communications to the public on the general subject addressed by the ballot measure, which do not refer directly or indirectly to the ballot measure itself, will generally not be considered lobbying.
§ Since 501(c)(3) organizations can only do an “insubstantial” amount of lobbying, many entities that engage in ballot measure work are organized as 501(c)(4) organizations, which can do unlimited lobbying under federal tax law. Also considered “primary purpose” activity.
Resources
· Bolder Advocacy Ballot Measure Toolkit
- Foundations and Ballot Measures
- 501(c)(3) Public Charities and Ballot Measures
- Ballot Measure Case Studies
- Ballot Measures and Public Charities: Yes, You Can Influence That Vote
- Initiating Policy Change: Circulating Ballot Initiatives in California
- Ballot Measures and Recalls: Basic Rules for 501(c)(3) Public Charities, 501(c)(4)s, and Unions
- Ballot Measure Legal Documents and Resources
- Ballot Initiative Strategy Center
- National Conference of State Legislators: State Resources