Are the 501(c)(4) Rules Changing?
Rules of the Game: The Bolder Advocacy Podcast
Release Date: 12/25/2024
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...
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Ask Us Anything
Rules of the Game: The Bolder Advocacy Podcast
As we head into the final stretch of 2025, we’re back on the mic to tackle some of the most common questions we hear about accountability advocacy. Whether your organization is calling out broken promises, uplifting community voices, or demanding action from those in power, this episode is all about giving nonprofit organizations the clarity, confidence, and tools to hold public officials accountable boldly and legally. Attorneys for this episode Natalie Ossenfort Monika Graham Victor Rivera Shownotes Can 501(c)(3)...
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SCOTUS Term Preview and Advocacy for 501(c)(3)s
Rules of the Game: The Bolder Advocacy Podcast
It's fall, it’s October and the US Supreme Court is back in session. On today’s episode, we have a special guest from the AFJ Justice team. We are joined by our colleague Jamal Lockings. With Jamall we will cover the big cases to be heard by the court. Then we will talk about how nonprofits can get involved with supreme court advocacy, nominees, and more while staying nonpartisan and being mindful of lobbying limits. Attorneys for this Episode Brittany Hacker Susan Finkle Sourlis Jamaal Lockings Intro to Justice...
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Back to Basics: Comparing Tax-Exempt Organizations
Rules of the Game: The Bolder Advocacy Podcast
With school back in session and fall in the air, it’s the perfect time to get back to basics on the Rules of the Game podcast. On today’s episode, we’ll review how the advocacy rules differ across the various types of tax-exempt organizations, including 501(c)(3)s, 501(c)(4)s, and PACs. Whether you’re a seasoned advocate or just starting out, understanding these fundamentals is crucial for crafting bold advocacy plans that maximize your capacity and comply with the appropriate rules. Join us for a quick refresher! Attorneys for this Episode Melissa Marichal Zayas Natalie...
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Ballot Measures and California Redistricting
Rules of the Game: The Bolder Advocacy Podcast
Ballot measures give voters a chance to participate in direct democracy while providing nonprofit organizations with a powerful platform to educate the public about issues they champion. In this episode, we discuss California's pending redistricting ballot measure and other developments in direct democracy with returning guest Emma Olson Sharkey. Attorneys for this Episode • Tim Mooney • Susan Finkel Sourlis • The Importance of Ballot Measures · Ballot measures give voters direct power to shape laws and policies, bypassing legislatures. ...
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State Advocacy
Rules of the Game: The Bolder Advocacy Podcast
In today's episode, we’re focusing on the topic of state advocacy, specifically exploring the vital role that nonprofits play in shaping policy and driving change at the state level, and how that role is increasingly coming under attack. We will discuss some of the landscape nonprofits are currently facing at the state level and provide actionable tips for organizations looking to amplify their impact. And we’ll be sharing information about exciting new state resources that are in progress at Bolder Advocacy! Attorneys for this Episode Brittany Hacker Maggie Ellinger-Locke Sarah Efthymiou...
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Threats to Tax Exempt Status
Rules of the Game: The Bolder Advocacy Podcast
On this episode, we’re diving into a topic that’s especially important in today’s high-stakes advocacy environment — threats to your tax-exempt status. Yes, we’re talking about that precious 501(c)(3) status, the one that lets your organization do good in the world without paying taxes, and with the constant challenge of figuring out how to advocate, influence policy, and make change without accidentally stepping into ‘oops, we might lose our status’ territory. Attorneys for this Episode Monika Graham Victor Rivera Special guests, interns Ariana and Cecilia Shownotes Lobbying...
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Advocacy Check Up (Rebroadcast)
Rules of the Game: The Bolder Advocacy Podcast
This is a special rebroadcast of an episode from earlier this year on a self assessment tool that our nonprofit listeners should know about because of the continued and on-going threats of politically motivated investigations and attacks on the sector. We'll be back in two weeks with a brand new episode. * * * 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...
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Politically Motivated Attacks Revisited
Rules of the Game: The Bolder Advocacy Podcast
ROTG137 Politically Motivated Attacks Revisited Nonprofit advocates face a complex environment in 2025 where political disagreements routinely escalate into targeted attacks—ranging from carefully crafted misinformation to more extreme tactics like organizational funding cuts, subpoenas, and personal targeting. This episode explores the emerging challenges advocates encounter, offering insights into recognizing, preparing for, and navigating these increasingly sophisticated forms of political pushback. Attorneys for this Episode Brittany Hacker Tim Mooney Quyen Tu ...
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Advocacy for Labor and Economic Justice
Rules of the Game: The Bolder Advocacy Podcast
Today we're wrapping up our eight-part series by exploring how labor and economic justice nonprofits can advance their missions through advocacy. We'll cover recent developments and examine both lobbying and non-lobbying strategies that advocates are using to improve economic justice for all. Attorneys for this episode Tim Mooney Susan Finkle Sourlis Sarah Efthymiou Shownotes Current Events / Executive Orders · Trump Administration Directives Impacting Workers o In March, President Trump issued an executive order exempting...
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