Are the 501(c)(4) Rules Changing?
Rules of the Game: The Bolder Advocacy Podcast
Release Date: 12/25/2024
Legislative Update
Rules of the Game: The Bolder Advocacy Podcast
Legislative season is underway, and we’re seeing a wave of proposals that could significantly reshape the operating environment for nonprofits and advocacy organizations. We’re tracking over 1,000 bills across the country, and while some of them do positive things, like make improvements to our electoral system or increase voter turnout, unfortunately, most of these measures are taking aim at impactful nonprofit advocacy. These proposals collectively reflect an erosion of the civic space in the nonprofit ecosystem. We’re here to break down some of the key trends and help you stay...
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Litigation Update
Rules of the Game: The Bolder Advocacy Podcast
On this edition, we open up the docket and get an update on the variety of court cases that impact tax-exempt organizations and their ability to advocate on the issues they care about. And to help with that, we’re joined once again by friend of the pod Emma Olson Sharkey from Elias Law Group to help demystify what’s happening in the courts and how it might impact you and your work. Attorneys for this episode Brittany Hacker Leonard Tim Mooney Emma Olson Sharkey – Elias Law Group Shownotes 501(c)(4) political activity Freedom Path, Inc. v. IRS (D.D.C.) Memorial Hermann Accountable...
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College Athletics, NIL and Nonprofits
Rules of the Game: The Bolder Advocacy Podcast
One of the hottest topics in college athletics turns out to be about nonprofits. This episode unpacks how nonprofit colleges and third-party NIL collectives support individual student athletes, the governance and tax questions that follow, and what the recent NCAA settlement means for oversight and compliance. We also look ahead to emerging federal regulation and how nonprofits might engage in shaping what comes next. Attorneys for this Episode · Tim Mooney · Victor Rivera Why NIL Is a Nonprofit Issue ...
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Ask Us Anything: Voter Registration
Rules of the Game: The Bolder Advocacy Podcast
In this episode, we’re answering questions from organizations about voter registration, which is, of course, timely given the upcoming midterm election season. Since these activities occur within an electoral framework, it's crucial to keep various legal aspects in mind while crafting and executing your voter registration campaigns. We’ll discuss the key considerations related to nonprofit tax law, federal election law, and state law. Attorneys for this episode Sarah Efthymiou Susan Finkle Sourlis Monika Graham Voter Registration ...
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Public Charities Can Lobby!
Rules of the Game: The Bolder Advocacy Podcast
On this episode, we’re going back-to-basics to discuss the rules that apply when nonprofits engage in lobbying activities. With legislative sessions ramping-up in several states, it’s important to take time to understand the lobbying limits and definitions that apply to your organization’s advocacy. But, it’s even more important to recognize that public charities can lobby and advocate for or against legislation at the local, state, and federal levels. So, rally your staff and volunteers, and speak up, because...
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2026 Resolutions
Rules of the Game: The Bolder Advocacy Podcast
Happy 2026! As policy shifts and new advocacy opportunities emerge, the Bolder Advocacy team is here to guide nonprofits so they can continue to advocate boldly while remaining compliant and effective. We’re kicking off the year with our Top 10 nonprofit New Year’s resolutions to help your organization thrive. Attorneys for This Episode Monika Graham Victor Rivera Labiosa Natalie Roetzel Ossenfort Top 10 2026 Resolutions: 1. Deepen Mission Alignment Clarity fuels momentum. Revisit your...
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Celebrating Advocacy Wins
Rules of the Game: The Bolder Advocacy Podcast
It’s been a long year, and while progressive movements have faced real setbacks, that’s not the whole story. Across the country, nonprofits and the communities they serve pushed for justice and secured meaningful victories worth lifting up. On this episode, we celebrate several advocacy wins from 2025. Attorneys for this episode: Maggie Ellinger-Locke, she/her Susan Finkle Sourlis, she/her Melissa Marichal Zayas, she/her Link: Show Notes: · Economic Justice o In May, Washington became...
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Nonprofits Under Siege: Don’t Panic, Prepare!
Rules of the Game: The Bolder Advocacy Podcast
In recent months, the threats facing nonprofit organizations have continued to develop at a furious pace. In the face of challenges like funding reductions and congressional investigations, nonprofits are taking the time to shore up their defenses and prepare for what’s to come. On this episode, we’ll discuss several recent events that have the sector talking so that your nonprofit can take the steps necessary to ensure your continued ability to boldly advocate on behalf of your communities. Attorneys for this episode · Brittany Hacker Leonard ...
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Giving Thanks
Rules of the Game: The Bolder Advocacy Podcast
On this episode, we gather around the virtual table and share three success stories for nonprofit advocacy that may help to put a smile on your face and give you something positive to reflect on, in a year that could use a lot more of that. Attorneys for this episode · Tim Mooney · Quyen Tu · Sarah Efthymiou Shownotes UNIDOS MN Action and the power of advocacy · Driver’s licenses for undocumented people revoked in MN 2003 ...
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Election Season Prep
Rules of the Game: The Bolder Advocacy Podcast
Whether it be local elections or picking a new president, election season seems to always be lurking around the corner, so on today’s episode we’re unpacking what it means for 501(c)(3)s to remain nonpartisan and how these nonprofits can safely engage in several different types of advocacy during election season. Attorneys for this episode Monika Graham Melissa Marichal Zayas Sarah Efthymiou Remaining Nonpartisan: The rule is clear: 501(c)(3) organizations cannot engage in any activity or make statements that suggest...
info_outlineA 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
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What is Memorial Hermann?
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Very basics of the case
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Basics of the holding
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Where does this court’s ruling apply?
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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?
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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?
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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?
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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?
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What’s happening next with this case?
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What’s your take on how various media outlets have presented this case – do you think they’ve helped or muddied the waters?
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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