Are the 501(c)(4) Rules Changing?
Rules of the Game: The Bolder Advocacy Podcast
Release Date: 12/25/2024
Advocacy for LGBTQ+ Communities
Rules of the Game: The Bolder Advocacy Podcast
On this episode of the Rules of the Game podcast (the first in an eight-part, issue-specific podcast series), we’ll discuss recent headlines impacting the LGBTQ+ community and explain how nonprofits can take action with legislative, executive branch, and judicial branch advocacy. From responding to executive orders to initiating litigation, nonprofits across the country are standing up to fight for our rights. This episode will highlight their work and provide information about the rules that apply when nonprofits engage in advocacy on behalf of the LGBTQ+ community. Attorneys for...
info_outline
Advocacy & Fiscal Sponsorship
Rules of the Game: The Bolder Advocacy Podcast
For regular listeners of the pod, you may recall that we’ve discussed fiscal sponsorship in past episodes. Fiscal sponsorship is a great way for a new charitable organization to work with an existing 501(c)(3) to get up and running (including engaging in important advocacy) whether waiting to receive its own IRS tax-exempt status or not. Today, we’re going to look at this topic form a different point of view – that is, from the fiscal sponsor’s perspective. On this episode, we’ll chat about considerations fiscal sponsors should keep in mind when engaging in, and when...
info_outline
Nonprofits Working with Undocumented Activists
Rules of the Game: The Bolder Advocacy Podcast
Threats to find and deport undocumented immigrants in the United States have grown immensely since the start of the Trump administration. Nonprofits can continue fight for immigrant rights and include undocumented activists in their advocacy efforts. Even though we at Alliance for Justice aren’t immigration lawyers (so what comes out of our mouth will not be legal advice), we felt it was important to address how nonprofits can work with undocumented activists and continue to fight for immigrant rights. In today’s episode, we’ll first talk about what undocumented activists can and cannot...
info_outline
Robocalling and Texting Campaigns
Rules of the Game: The Bolder Advocacy Podcast
Does your nonprofit want to build power and amplify its impact by engaging in robocalling and texting campaigns? Would it surprise you to find out that while this type of advocacy can effectively boost your reach and put you in touch with thousands (even millions) of supporters, it also comes with rules related to opt-out requirements, mandatory disclaimers, prior consent, and more? On this episode, we’ll introduce you to our new Robocalling guide and walk through several of the issues your nonprofit needs to think about before you pick up the phone or click send on a robocall or robotext...
info_outline
Ask Us Anything
Rules of the Game: The Bolder Advocacy Podcast
Every day we answer questions from nonprofits about how they can be the most effective advocates they can be while staying legal. On this edition, we answer some of your questions as we get ready for a big year of advocacy! Attorneys for this Episode Brittany Hacker Monika Graham Tim Mooney How can a grantmaking organization effectively fund advocacy efforts while adhering to IRS regulations and maximizing impact? • Transformative Impact of Advocacy Funding:...
info_outline
Memos, EOs and Impacts on Nonprofits
Rules of the Game: The Bolder Advocacy Podcast
On this episode of the podcast, we will talk about the deluge of executive orders and a new memo freezing funding that has come in at the start of Trump’s new administration. How will they effect the work of non-profits and what can you do to support or oppose these and future executive orders. Attorneys for this Episode Tim Mooney Brittany Hacker Federal Funding Freeze Memo and Executive Orders • Memo issued by the White House Office of Management and Budget (OMB). • Halt on grants and loans distributed by the federal government. • Implications for Medicaid, WIC, and...
info_outline
Advocacy Check Up
Rules of the Game: The Bolder Advocacy Podcast
For those who caught our most recent podcast on Nonprofit New Year’s Resolutions – Resolution #2 was to conduct an Advocacy Check Up. In this episode, we’re deeper into how to do that. We released new Nonprofit Self-Assessment tool, designed to help nonprofit organizations assess your overall compliance with federal and state advocacy-related tracking and reporting requirements, and to identify opportunities to build your organization’s advocacy capacity. Attorneys for this Episode Quyen Tu Sarah Efthymiou Susan Finkle Sourlis ü Governance & Administration:...
info_outline
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...
info_outline
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 ...
info_outline
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...
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
-
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