Are the 501(c)(4) Rules Changing?
Rules of the Game: The Bolder Advocacy Podcast
Release Date: 12/25/2024
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...
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Ballot Measure Advocacy
Rules of the Game: The Bolder Advocacy Podcast
With direct democracy becoming more important than ever in this political climate, we thought it was a good time to revisit ballot measures. From local park bonds to important state constitutional amendments, ballot measures have become important tools for policymaking, and nonprofits often play a huge role in supporting and opposing them. On this episode we do a deep dive on the details and how you can get involved. Attorneys for this episode Susan Finkle Sourlis Tim Mooney Natalie Ossenfort Shownotes What Are Ballot Measures, and Why...
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Ask Us Anything
Rules of the Game: The Bolder Advocacy Podcast
On this episode of Rules of the Game, we dive into some of the most common – and pressing – questions we hear on our free nonprofit advocacy technical assistance hotline. From whether foundation funding can support voter registration efforts, to what nonprofits should know when attending rallies and advocating around local law enforcement cooperation with ICE, we break down the rules and offer practical guidance you can use to enhance your organization’s advocacy and community participation in elections and other public policy activities. We’ll discuss real world...
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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...
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