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Tax Treatment of Lobbying and Political Activities

Publications

Proposals for Federal Tax Law Simplification Relating to the Political and Lobbying Activities of Tax Exempt Organizations: Explanation and Analysis
2013
Authored by: Beth Kingsley, Harmon, Curran, Spielberg & Eisenberg, Washington, D.C.
Rosemary Fei, Adler & Colvin, San Francisco

Summary of Proposals for Federal Tax Law Simplification Relating to the Political and Lobbying Activities of Tax Exempt Organizations
May 2013
Authored by: Beth Kingsley, Harmon, Curran, Spielberg & Eisenberg, Washington, D.C.
Rosemary Fei, Adler & Colvin, San Francisco

Taxation with Reservations: Taxing Nonprofit Political Expenditures after Citizens United
Election Law Journal, Vol.#10/No. 4
2011
Authored by: Nancy E. McGlamery and Rosemary E. Fei

The Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations
Alliance for Justice, 2010

Political Tax Law After Citizens United: A Time For Reform, The Norman A. Sugarman Memorial Lecture in Nonprofit Law, April 22, 2010, as published in EO Tax Today, June 2, 2010

Public Policy Activities of Tax-Exempt Organizations
2008
Authored by: Adler & Colvin

Lobbying Clauses in Grant Agreements with Organizational Grantees
Taxation of Exempts, March/April 2006
Authored by: Sheila Warren and Rosemary E. Fei

IRS Gives Christian Coalition Green Light for New Voter Guides
Tax Notes Vol.#109/No. 8, Page 1093, November 21, 2005
Authored by: Gregory L. Colvin

The Public Charity's Guide to the California Initiative Process
Published by Northern California Grantmakers
2004

Donations of Appreciated Stock to Social Welfare and Political Organizations in Candidate Campaigns
Taxation of Exempts, July/August 2004
Authored by: Gregory L. Colvin

How to Set Up and Maintain an Action Fund Affiliated with a Charity
Taxation of Exempts, January/February 2004
Authored by: Rosemary E. Fei and Gregory L. Colvin

What Guidance is Needed-and Not Needed-for Political and Lobbying Activities on the Internet
Journal of Taxation of Exempt Organizations, May/June 2001
Authored by: Robert A. Wexler and Alice M. Anderson

The Section 501(h) Election Allows Many Charities to Become Aggressive Lobbyists
Journal of Taxation of Exempt Organizations, July/August 1993
Authored by: Gregory L. Colvin

Links

Internal Revenue Service offers guidance on federal rules establishing limits on lobbying and candidate campaign intervention by 501(c)(3) organizations, including private foundations.

Federal Election Commission implements and enforces the Federal Election Campaign Act and receives and maintains federal candidate committee reports.

Office of the Clerk, US House of Representatives and Office of the Clerk, US Senate receive and maintain reports required to be filed by federal lobbyists under the Lobbying Disclosure Act.

California Fair Political Practices Commission implements and enforces the California Political Reform Act, which established disclosure requirements for candidate and ballot measure committees, and for lobbyists and lobbyist employers.

California Secretary of State receives and catalogues reports filed by state candidate committees.

Alliance for Justice provides technical assistance, publications and training to novice and experienced nonprofits about lobbying and election-related activities.

NP Action an online guide to effective lobbying.

Center for Lobbying in the Public Interest offers trainings and publications designed primarily for 501(c)(3) organizations that are new to lobbying.

Campaign Finance Institute conducts objective research and education, empanels task forces and makes recommendations for policy change in the field of campaign finance.

CLPI: Promoting, Supporting and Protecting Nonprofit Advocacy and Lobbying

OMB Watch


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