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Explore every episode of the podcast Rules of the Game: The Bolder Advocacy Podcast

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TitlePub. DateDuration
Litigation21 Aug 202400:17:35

As we’ve talked about on previous editions of the pod, advocacy includes a wide array of different options to help change things for the better in our communities. One of the more important, but less discussed methods, is litigation. On this episode, we dive into the role litigation plays in nonprofit advocacy, its treatment under the law, and things to think about if your nonprofit is looking to use this tool for good.

 

Lawyers for this episode

Natalie Ossenfort

Tim Mooney

Quyen Tu

 

  • Litigation as an advocacy tool (citizen suits, appeals, amicus briefs etc.)
  • Treatment under tax law
    • Relation to charitable purpose
    • Not lobbying under 501(h) or insubstantial part definitions
    • Not limited by IRS / Tax Code
  • Spectrum of engagement
    • Example: Letter of Support signed by over 225 organizations in support of the Fearless Foundation (currently under legal attack for a program that supports the funding of black female entrepreneurs)
    • Example: In 2018, Alliance for Justice and Council on Foundations filed a joint amicus brief in the case of Parks Foundation vs. Commissioner of Internal Revenue arguing for a narrow interpretation of what it means to “express a view on specific legislation” when determining whether a nonprofit’s activities constitute lobbying.
    • Example: Lambda Legal focuses on litigation in support of LGBTQ+ rights and individuals living with HIV/AIDS. They represent clients in cases involving discrimination, marriage equality, and transgender rights, participating in all stages of litigation. Currently representing AFJ member PFLAG in a Texas case.
    • Example: Clean Water Act citizen suits suing polluters for discharges without a permit – we’ll talk more about this specifically later
    • Standing: must show harm to the organization or members of the organization
    • Publicly supporting (or opposing) another organization’s litigation
    • Amicus briefs
    • Representing clients
    • Litigating as a plaintiff (citizen suits, standing)
  • Things to think about
    • The law (who are the experts in relevant area of law?)
    • The courts (judges matter!) - For more check out AFJ’s federal and state court resources on our website.
    • Capacity (internal or external)
    • Staff and resources (funding and time)
    • Reputation with funders, members, public
    • In-house or outside counsel
    • Media impact and PR
    • Insurance (not sure if this is too deep in the weeds?)
  • Examples
    • Lawsuits typically target government agencies, industrial polluters, and corporations to enforce existing environmental laws
    • Clean Water, Clean Air Act, National Environmental Policy Act (NEPA), Endangered Species Act, Resource Conservation and Recovery Act (RCRA), Safe Drinking Water Act
    • Litigates claims of actual innocence made by individuals convicted of serious crimes in Texas.
    • Example: Former client, Johnny Pinchback, wrongfully convicted of sexual assault of two teenage girls in Dallas (proven innocent via DIA testing) and formally exonerated via post-conviction habeas corpus litigation
    • Stories of clients like Johnny led to increased public awareness of wrongful convictions and even legislative reforms
    • Earthjustice (AFJ member) + Waterkeeper Alliance
    • Legal Services Corporation & regional public interest law; Legal Aid at Work, Legal Aid Association of CA, CA Women’s Law Center, Tzedek
    • Innocence Project of Texas (member of Innocence Network, which is also home to AFJ Member, Innocence Project)
  • Resources
    • Issue Advocacy: Why Courts Matter
    • State Courts Hub
    • AFJ Database of reports on federal judges and judicial nominees
Student Advocacy07 Aug 202400:15:28

In this episode of the podcast, we explore the importance of student advocacy and voting. Additionally, we discuss how 501(c)(3) organizations can engage in advocacy efforts during election season. Joining us today is Ally, our Bolder Advocacy legal intern, to answer questions about the impact of student advocacy on campus. 

 

Hosts:

Susan Finkle Sourlis (Attorney)

Monika Graham (Attorney)

Alexandra Roseberry (Intern)

  1. On-Campus Advocacy Culture
    • On-Campus Activities 
    • Voter Laws and Students
    • Getting Involved With Advocacy as a Student
  2. How Nonprofits Can Participate in Nonpartisan Voting Education
    • Voter Registration Programs
    • Encouraging Voting
    • Polling Information
  3. How 501(c)(3)s Can Engage During Election Season
    • Issue Advocacy 
    • Candidate Education
    • Voter Education
    • Voter Engagement
    • Ballot Measures
    • Private Foundations
  4. Student Organizations and Youth Groups 
    • Rhizome
    • Youth on Root

Resources:

 

Election Season Advocacy: What Your Foundation Needs to Know03 Apr 202400:17:09

Guess What! It’s 2024, which means we have a BIG election on the horizon. Not only will voters take to the polls to decide who will be our next President, but they’ll also be invited to speak their voice in relation to ballot measures and down ballot races that will impact our laws and determine who will represent us in local government, state legislatures, Congress, the courts, and more! With so much at stake, many private and public foundations may be curious whether they have a role to play. The answer is YES! And, this episode of the podcast will discuss the rules foundations need to know when funding and engaging in nonpartisan election activities.

Attorneys for this show

Monika Graham, Tim Mooney, Natalie Ossenfort

Show Notes

·       General rule: private and public foundations (as 501(c)(3) organizations) are permitted to engage in and fund nonpartisan election season activities.

o   No support or opposition of candidates for public office (including candidates running in “nonpartisan” races)

o   No telling people who to vote for on their ballots or encouraging them to vote for particular political parties

o   Keep it NONPARTISAN. The facts and circumstances matter.

o   Remember that special rules will apply to private foundations when it comes to voter registration activities and ballot measures (discussed later in this episode)

 

·       General GOTV Activities (not talking voter registration here)

o   Both private and public foundations are permitted to engage in nonpartisan get-out-the-vote (GOTV) activities

§  Avoid referencing parties or candidates

§  Do not suggest who people should vote for

§  Use nonpartisan targeting only

o   Examples

§  Communications posted on social media reminding readers that “Your Vote is Your Voice” without reference to candidates and parties and without suggesting that people vote for candidates who have particular stance on issues of importance to the foundation

§  Communications circulated at local events that remind people to “Vote. It’s Easy!” and provide information on where, when, and how to vote.

·       Make sure you get the information correct

·       Don’t target your outreach based on partisan criteria (i.e. populations / communities who you think are likely to vote for certain types of candidates)

o   As always, remember that other laws (like state law) may apply to your work in addition to the tax code rules requiring nonpartisanship.

 

·       Candidate Education

o   Offer educational resources and materials to ALL candidates

o   Provide only information that is previously gathered

§  Avoid generating and analyzing new data or conducting new research per a candidate’s request

§  But, do feel free to point candidates to information posted publicly on your website

o   What if a candidate or campaign staffer calls your offices asking for talking points for an upcoming rally? Resist the urge to provide them with that information because it equates to an impermissible candidate contribution.

 

·       Voter Registration

o   501(c)(3) Public charities are permitted to engage in and fund nonpartisan voter registration activities.

§  This means that not only can community foundations directly fund their public charity grantees’ voter registration drives, but they can also engage in voter registration themselves.

§  Just remember to keep it nonpartisan and to follow state and federal law.

o   Now private foundations are subject to more restrictive rules when it comes to voter registration.

§  Private foundation cannot fund voter registration drives whether they are doing it themselves or making grants earmarked for them - unless the drive is nonpartisan and conducted in 5 or more states over multiple election cycles

§  This means that many of their public charity grantees’ will not be eligible to receive grants that are earmarked for voter registration.

§  BUT, it does NOT mean that public charities can’t use funds provided through a general support grant for nonpartisan voter registration purposes.

 

·       What about ballot measures?

o   Ballot measures are effectively pieces of legislation, and it’s the voting public with the power to vote on them.

o   Whether it’s a bond proposal, constitutional amendment, or other type of initiative, public charities are allowed to support or oppose ballot measures.

o   But, because of their legislative nature, support or opposition of measures qualifies as lobbying.

o   Public charities (like community foundations) are limited in how much lobbying they are permitted to do under the tax code and should count their ballot measure activities (and grants earmarked for ballot measure advocacy) against their lobbying limits.

o   Private foundations are effectively prohibited from lobbying due to a steep excise tax imposed by the tax code. As such, they should avoid supporting or opposing measures and earmarking grants for that purpose.

 

Resources

·       Investing in Change: https://afj.org/resource/investing-in-change-a-funders-guide-to-supporting-advocacy/

·       Community Foundations

o   Rules of the Game a Guide to Election Related Activities: https://afj.org/resource/the-rules-of-the-game-a-guide-to-election-related-activities-for-501c3-organizations/

o   Election Checklist for Public Charities: https://afj.org/resource/election-checklist-for-501c3-public-charities-ensuring-election-year-advocacy-efforts-remain-nonpartisan/

·       Private Foundations

o   Voter Registration Rules for Private Foundations: https://afj.org/resource/voter-registration-rules-for-private-foundations/

o   Voter Engagement Messaging and Activities for Private Foundations: https://afj.org/resource/voter-engagement-messaging-and-activities-for-private-foundations/

·       Election Activities of Individuals Associated with Private and Public Foundations: https://afj.org/resource/election-activities-of-individuals-associated-with-501c3-organizations/

·       4/17 Public Webinar on Foundations and Election-Related Activities: https://secure.everyaction.com/7TbHTruU2EOizr289QaNUw2?emci=c121c8f7-80eb-ee11-aaf0-002248223794&emdi=d570d8a8-0fed-ee11-aaf0-002248223794&ceid=2918047

 

Ask Us Anything20 Mar 202400:12:48

On this edition, we answer some of those “greatest hits” questions we always talk about in the intro every week. And since we have primaries and spring elections coming up, we decided to do an all-elections episode to get you ready for your election season advocacy.

 

Lawyers for this Episode

Sarah Efthymiou

Susan Finkle Sourlis

Tim Mooney

 

Shownotes

 “Can our 501(c)(3) invite a candidate to speak at our fundraising event?”

“In Oregon, we have 5 of our 7 Supreme Court seats up for election this spring, but since the candidates are nonpartisan I was wondering if our (c)(3) can endorse? Are they like ballot measures?”

“We know that 501c3s cannot encourage or engage in activity that would support or oppose a candidate for elected office. But what if the c3 asked voters to vote uncommitted? Is that the same thing?”

 

Resources

The Rules of the Game: A Guide to Election-Related Activities for 501(c)(3)s

Running the Advocacy Race: Bolder Advocacy’s Top Resources for an Impactful 2024 Election Season

Hosting Candidates at Charitable Events

Election Checklist for 501(c)(3) public charities

 

 

 

Bold AF with Vu Le06 Mar 202400:38:51

For our 100th episode, we are excited to chat with the incomparable Vu Le of Nonprofit AF. Vu brings his unique blend of insight, humor, and a pinch of provocation to the table, all wrapped up in the perspectives you've come to know from his writing. Vu is a treasure trove of wisdom for the nonprofit world and his takes are all his own and don't necessarily reflect those of Alliance for Justice. A huge thank you for listening (and occasionally watching) our brand of spicy tax law for these 100 episodes, and what a better way to celebrate than with a guest who's not afraid to shake things up all in the name of progress and passion for the cause.

Watch on the Bolder Advocacy YouTube Channel

 

•           Introduction to Vu Le: His background and approach to writing about the nonprofit sector.

•           Humor and Seriousness in Nonprofit Work: The balance between using humor and addressing serious topics in the sector.

•           Finding One's Voice in the Nonprofit Space: Advice on how to develop a unique voice and perspective.

•           Critiques of Nonprofit and Philanthropy Practices: Vu's views on overhead costs, salary transparency, lack of investment in advocacy, and the need for nonprofits to challenge conventional practices.

•           Role of Funders and Power Dynamics: Discussion on how funders influence the nonprofit sector, the concept of "funder fragility," and the push for transparency and honesty in grantmaking.

•           Advocacy and Legal Challenges: The importance of advocacy work, the challenges faced by nonprofits in political environments, and the need for legal support.

•           Celebrating Nonprofit Achievements: Acknowledgment of the sector's vital role in societal progress and the need for greater appreciation and support.

•           Predictions and Challenges for the Future: Reflections on the sector's future challenges, including political influences and the need for a unified response to societal issues.

 

Read more of Vu’s work at Nonprofit AF.

The Connection21 Feb 202400:13:29

On this episode, we discuss The Connection, Bolder Advocacy’s go-to guide on how to create and operate 501(c)(3)s, 501(c)(4)s, and political organizations. In 2024, we release our 5th edition of The Connection and include several important updates your nonprofit needs to know about as we move into a contentious election season. If your nonprofit has questions about how to safely operate affiliated organizations or how to boost civic engagement in coalition with organizations that have a different tax-exempt status than your own, The Connection has the answers.

 

Attorneys for this show

Natalie Ossenfort, Sarah Efthymiou, and Susan Finkle-Sourlis

 

Show Notes

·      The Connection is one of Bolder Advocacy’s core advocacy resources.

o   It pairs well with:

§  “Being a Player” (guide to lobbying regulations for advocacy charities)

§  “The Rules of the Game” (guide to election-related activities for 501(c)(3)s)

o   This is the go-to resource for organizations on how they can amplify their impact and build grassroots power by utilizing multiple types of tax-exempt entities to address social problems and pursue policy change.

o   It discusses the best practices you need to know about when working with 501(c)(3)s, 501(c)(4)s, and PACs

o   The Connection was first published in 1988 and is primarily authored by Holly Schadler at Trister, Ross, Schadler, and Gold (with contributions from several of her teammates and allies in the field)

o   5th Edition releasing end of February or early March 2024

 

·      What can you find in THE CONNECTION?

o   Details on several different types of tax-exempt organizations and the advocacy activities they can engage in

o   The rules 501(c)(4)s need to know when lobbying and engaging in political activities

o   Information on how to create and operate affiliated c3 and c4 organizations (including a step-by-step overview of c4 formation procedures)

o   The rules governing PACs (including state PACs federal PACs and 527s)

o   Sample cost sharing agreement, sample 501(c)(3) public charity to 501(c)(4) grant agreement, information on the Lobbying Disclosure Act, and more!

 

·      What’s new in the 5th edition?

o   Information on new FEC disclaimer requirements for “internet public communications”

o   Social media guidance for affiliated 501(c)(3) and 501(c)(4) organizations

o   Details on a recent FEC ruling impacting the use of disclaimers for text messaging

o   Requirements for Super PACs and hybrid PACs (also known as Carey Committees)

 

·      "The Connection” also contains several concrete examples to illustrate how the rules apply in real-world scenarios (utilizing fictional tax-exempt organizations, of course).

o   These examples answer questions like:

§  What happens when a 501(c)(3) wants to make a grant to its affiliated 501(c)(4) for an educational research project?

§  What happens when a 501(c)(3) conducts a nonpartisan voter registration drive and wants its affiliated 501(c)(4) to have access to the list of registered voters? You’ll find out in “The Connection” that it can’t just give the list to its affiliated 501(c)(4) at no charge, but it could in some instances (when allowed under state law) sell its list at fair market value via an arms-length transaction.

§  And, what happens when a c4 publishes a monthly magazine on mission-related issues and then, in one edition of the magazine, decides to include an article about its candidate endorsements?

 

·      There are examples of required disclaimers for independent expenditures and electioneering communications too.

o   Brand new FEC regulations, published in January of this year, clarify what types of communications fall within the definition of “internet public communications” and what types of disclaimers are required when these communications expressly advocate for the election or defeat of federal candidates.

o   The latest edition of “The Connection” addresses how the law requires these disclaimers to be adapted for different communication formats. Whether it’s a communication including text and graphics, a video, or an audio-only statement, disclaimer requirements vary.

o   As such, “The Connection” is not only good for frontline nonprofit advocates, but for Communications, HR, and Accounting staff too!

 

Resources

The Connection (Strategies for Creating and Operating 501(c)(3)s, 501(c)(4)s, and Political Organizations)

Being a Player (A Guide to the IRS Lobbying Regulations for Advocacy Charities)

The Rules of the Game (A Guide to Election-Related Activities for 501(c)(3) Organizations)

Grassroots Advocacy07 Feb 202400:19:09

Exploring grassroots advocacy and the various activities that grassroots organizations can use to advance their mission and bring about positive policy change.

Attorneys for this Episode

Monika Graham

Natalie Ossenfort

Victor Rivera

Shownotes

 Introduction
 Issue Advocacy and Lobbying
 Rallies, Town Halls, and Community Mobilization
 Persuading Elected Officials
 Advocacy Days and Lobbying
 Ballot Measures and Elections
 Commenting on Candidates and Campaigns
 Get Out the Vote Campaigns
 Spotlight: Grassroots Organizations
 Resources and Conclusion

Nonpartisan Election Year Advocacy24 Jan 202400:21:51

On this episode, we discuss best practices for 501(c)(3) public charities conducting advocacy and nonpartisan activities, like get out the vote or voter education activities during an election year. Election year is upon us and the presidential primaries and caucuses, and primaries for other elected offices are starting to take place and will continue through the November General election.  

Attorneys for this show

Monika Graham, Susan Finkle-Sourlis, and Leslie Barnes

Show Notes

·      May 501c3 public charities advocate in an election year? How can a public charity be involved in an election?

·      Types of nonpartisan activities that a 501(c)(3) may conduct include:

o   Educating voters and candidates on the issues that are important to the people/community the organization serves.

o   Mobilizing voters and supporting democracy

o   Hosting candidate debates and forums

o   And much more

 

·      What are the IRS regulations surrounding advocacy and democracy work

o   IRS has held that supporting democracy is a charitable activity, 501(c)(3)s have a role to play in our elections!

o   Activities must further the organization’s charitable mission

o   Activities must remain nonpartisan, cannot support or opposition of candidates running for public office

 

·      The Facts and Circumstances test to determine whether or not communications or activities are nonpartisan.  

o   The IRS applies a “facts and circumstances” analysis to determine whether a charity’s communication is conducted in a nonpartisan manner or is really a veiled attempt to support or oppose candidates.

o   When the IRS says “support or opposition” of candidates, that prohibition is broader than the explicit act of giving money to a campaign or saying outright that you should vote or not vote for a candidate. It’s not a bright line rule.

o   Analysis is required across the spectrum of risk. It is an assessment of the risk. 

 

·      Discussion of the elements of the Facts and Circumstances Test.

o   Does the communication refer to a candidate or election?

o   Timing, upcoming election or is there another event outside of the organization that happened?

o   Organization is discussing its core issues? Or is it comparing the organization’s issues to a candidate’s position?

o   Who are you talking to? Who is the audience? Who are you targeting?

o   Do you have a track record of discussing the issue?

o   Are you discussing a wedge issue? What is a wedge issue?

 

** The discussion of this topic is from the view of 501(c)(3) public charities. Other types of nonprofits, like 501(c)(4)s do have the ability to undertake partisan activities as a secondary purpose.

 

Resources

Rules of the Game – Guide to nonpartisan election related activities for 501(c)(3)s

Comparison of 501(c)(3) and 501(c)(4) Permissible Activities – Chart

Praising and Criticizing Incumbents - Factsheet

The Connection

Ballot Measure Insights10 Jan 202400:25:26

On this edition, we're thrilled to welcome Emma Olson Sharkey from Elias Law Group, bringing her fresh perspective after successfully guiding clients to victory in the critical 2023 Ohio reproductive rights ballot measure fight. Emma will help shed light on the essential considerations for tax-exempt organizations before taking the plunge into a ballot measure campaign.

Attorneys for this Episode

Quyen Tu

Tim Mooney

Emma Olson Sharkey

 

Shownotes

 

·      Introducing Emma

·      Lessons from Ohio:

o   Progressives can work together to protect fundamental rights – and can be successful, even in states where conservatives otherwise control the state.

o   We are seeing conservatives attack the ballot measure process at every point in the process. We need to think about what we can do to bolster our efforts from the very beginning to defend against attacks.

·       

·      Ballot measure considerations Two major considerations: state campaign finance obligations and federal tax implications:

o   State campaign finance rules:

§  Registration & reporting obligations

§  Is there already a main ballot measure committee?

§  Do you want to be an independent expenditure committee?

·      Will you trigger registration or reporting by your planned activity?

o   If so, will this include donor disclosure?

§  Disclaimer obligations (including those you might not have thought of) - both for entities themselves and top donors.

o   Also, need to be careful about implicating federal campaign finance rules – even referencing federal candidates or parties in communications could create coordination issues and lead to inadvertent in-kind contributions.

§  Advocacy and education outside of registration/reporting requirements

·      Typically, communications to the public on the general subject addressed by the ballot measure, which do not refer directly or indirectly to the ballot measure itself, will not be regulated by state campaign finance.

·      However, state laws vary so you should check state and local law to confirm.

o   Federal tax implications:

§  In general, for public charities, advocating for or against ballot measures will be considered “lobbying” under federal tax law; public charities can only do an “insubstantial” amount of lobbying.

·      If the organization measures its lobbying under the 501(h) expenditure test, it will need to count work on a ballot measure as direct lobbying once a petition is circulated among voters for signatures.

·      If the organization measures its lobbying under the insubstantial part test, the IRS has provided less clarity; generally “influencing legislation.”

·      Communications to the public on the general subject addressed by the ballot measure, which do not refer directly or indirectly to the ballot measure itself, will generally not be considered lobbying.

§  Since 501(c)(3) organizations can only do an “insubstantial” amount of lobbying, many entities that engage in ballot measure work are organized as 501(c)(4) organizations, which can do unlimited lobbying under federal tax law.  Also considered “primary purpose” activity.

 

Resources

 

·      Bolder Advocacy Ballot Measure Toolkit

·      Seize the Initiative

 

Nonprofit New Year's Resolutions27 Dec 202300:15:30

On this episode, we’re going to talk about those pesky new year’s resolutions… and no, we’re not talking about signing up for a gym membership or signing up for a marathon. We’re talking about resolutions that nonprofit organizations can apply as we enter into the year 2024. As you all know, 2024 is like Stefon from SNL, it has everything…primaries, general elections, an additional day… So as you are headed for your holiday break, we wanted to leave you with a list of things your nonprofit organization can do as we head into the new year.  

 

AFJ Team Members on this Episode: 

Natalie Ossenfort 

Monika Graham 

Victor Rivera 

On this Episode: 

Top ten things your nonprofit organization can do to maximize its advocacy in 2024: [drumroll] 

Host an elections training for staff ahead of the 2024 primaries and general election.  

Remember that while 501(c)(3)s are not permitted to support or oppose candidates for public office, they CAN engage in nonpartisan election-related activities. 

Bolder Advocacy can help you navigate the do’s and don’ts with an elections workshop. Request a private workshop through our website or check out one of our many 2024 public webinars. 

Consider organizing a GOTV campaign or voter registration drive. 

Check voter registration deadlines that apply to primaries and general election. 

Brush up on your state’s voter engagement and registration laws. Check out our Practical Guidance – Voter Assistance series, created in partnership with The Democracy Capacity Project.  

Remember that all 501(c)(3) voter registration efforts must be nonpartisan. 

Prepare staff and volunteers to NOT answer the question: “Who should I vote for?” 

Offer services to all. 

Avoid partisan targeting. 

Invite members of your coalition to participate in a voter education campaign, which could include a nonpartisan candidate questionnaire and/or voter guide. Guidelines for creating 501(c)(3) safe candidate questionnaires and voter guides include: 

Use unbiased, open-ended questions (distributed to ALL candidates). 

Cover a broad range of issues. You’ll also want to avoid comparing your organization’s position on an issue to where candidates stand. 

Publish all responses impartially and equally (with no editing or variations in font, formatting, etc.), and make the final guide generally available to the public. 

Remember NOT to include candidate pledges. 

Also, do not coordinate with candidates and campaigns.  

Just remember, facts and circumstances matter, so consult with Counsel if you have any questions regarding your specific voter education activities. 

Organize events inviting public officials to speak during election season. Remember to make the distinction between a candidate appearance and an incumbent appearance.  

Candidate appearances: must invite all viable candidates, avoid expressing support or opposition for candidate, do not allow candidate fundraising, and ensure compliance with state and federal election laws. 

Policymaker appearances (in official capacity, unrelated to candidacy): No equal opportunity required, but make sure you’re working with official staff (not campaign staff) and that you reiterate to the incumbent and their staff in writing that you are a 501(c)(3) that is not allowed to support or oppose candidates. Incumbents who are also candidates should not mention their candidacy at your event. And you should also avoid speaking to their upcoming election and focus, instead, on their official acts as policymakers. 

If you are a 501c4, consider making independent expenditures or coming up with a list of endorsements. 

501(c)(4)s can engage in partisan political activity as a secondary activity of the organization, but they are prohibited from making candidate contributions and coordinating activities with federal candidates and campaigns (under federal election law) and are oftentimes subject to similar prohibitions at the state and local level. 

IE’s and other partisan activity may trigger campaign finance reporting. 

If your 501(c)(4) has an affiliated 501(c)(3), remember that 501(c)(3)s can’t support or oppose candidates. This means that any (c)(4) partisan work should be kept entirely separate from any joint projects you may have between your organizations and be carried out with (c)(4) resources ONLY. 

Don’t forget… you can continue to advocate or lobby for issues that are central to your organization’s mission! 

Know your organization’s lobbying limits

Be aware of state and local lobbying laws that might apply to your work. Our State Practical Guidance - Lobbying series (created in partnership with the Democracy Capacity Project) now includes state-level guidance for all 50 states and DC. 

Educate supporters, policymakers, allies, and other interested parties about the current policies and problems affecting your community. 

Produce resources that reflect the real story of your community and its needs. 

If you’re a 501(c)(3), avoid comparing your organization’s position on an issue to where the candidates or parties stand on that issue. 

Have a track record of working on the issue. 

Talk about issues as they arise, as opposed to timing your issue-based communications to coincide with upcoming election dates. 

Avoid suggesting how voters should vote or mentioning the election in relation to your issue advocacy. 

Don’t be afraid to comment on candidates or campaigns, but remember the facts and circumstances matter. To avoid impermissible partisan activity, 501(c)(3)s should: 

Focus on what was said (the issue), not who said it (the candidate). 

Avoid discussing a candidate’s record or qualifications. 

Avoid talking about voters and making references to upcoming elections. 

Avoid identifying candidates by name. 

Issue disclaimers / reminders of your (c)(3) status and inability to support or oppose candidates for public office. 

Make sure any staff who speak on behalf of the organization are well-trained and understand the rules. 

Write an Op-ed and share your expertise on an issue that is core to your nonprofit’s mission, and establish your organization as a trusted thought leader. 

Launch or engage in litigation to challenge an unconstitutional law 

Litigation is different from lobbying and not subject to c3 lobbying limits. 

Remember that state and federal courts matter. To learn more about your state courts or the federal judiciary, visit www.afj.org.  

 

Resources: 

What is Advocacy? 2.0  

Practical Guidance – Lobbying Series 

Practical Guidance – Voter Assistance Series 

Commenting on Candidates and Campaigns Factsheet 

Hosting Candidates at Charitable Events Factsheet 

Public Charities Can Lobby Factsheet 

BA’s Trainings and Events  

Firewalls & Programmatic Independence13 Dec 202300:17:30

On this episode, we discuss best practices for working in coalition and with affiliated organizations and the importance of firewalls to 501(c)(4)s that engage in independent expenditures.

Attorneys for this show

Monika Graham, Susan Finkle-Sourlis, and Leslie Barnes

Working in Coalition – Affiliated Organizations

·       Maximize advocacy and resources

·       501(c)(3) and 501(c)(4) activities

·       Establishing legal, financial, and programmatic independence

o   Separate names, logos, EIN, and activities

o   Cost sharing agreements

o   Separate or joint websites and social media accounts

o   Timesheets

o   Branding matters

Firewalls – 501(c)(4)s and political organizations, candidates and committees

·       What are independent expenditures?

·       Why are independent expenditures important?

·       Establishing firewalls to protect against impermissible coordination

·       Safe harbors for permissible communications

·       FEC firewall policy

 

Resources

Please check out the resources listed below and our extensive resource library at bolderadvocacy.org for more information on this topic. We hope you join us on a future episode of the podcast!

The Connection

The Practical Implications of Affiliated Organizations

Nonprofits Working Together

Working Together: Affiliation and Coalition Basics

FEC guidance on independent expenditures and firewalls

 

Advocacy Successes 202329 Nov 202300:19:04

On this episode we’re excited to highlight nonprofit success stories from around the country. While we talk about lobbying on this podcast, legislative wins are one type of advocacy victory. We’ll look at some legislative victories as well as other types of advocacy such as relationship building, corporate advocacy, and funding wins.  For some organizations, legislative victories can bring additional resources to your community. For other organizations, legislative victories can serve as harm reduction in the interim while we build a multi-racial democracy. We’ll also highlight strategies for talking about advocacy success to your donors and community.

 

Lawyers for this episode

Leslie Barnes

Sarah Efthymiou

 

Ballot Measure Victories

·      Ohio Issue 1

o   Double digit victory

o   Intersectional coalition work of grassroots organizations

o   Ohioans for Reproductive Freedom was one coalition of community-led nonprofits ranging from faith-based organizations, to racial justice and transgender rights nonprofits, from labor organizations to trade associations.

·      Other states that led the way on democracy-related measures Ballot measure recap by Victor Rivera Labiosa

California Legislative Victories – “Hot Labor Summer”

·      SB 616, paid sick leave

o   CA Work & Family Coalition, a coalition of community nonprofits

o   Part of the coalition’s strategy involved gathering variety of voices to be heard by collecting stories and bringing those voices to the policy makers.

 

·      SB 525, minimum wage increase to $25/hour for CA’s lowest-paid health care workers

o   SEIU United Healthcare Workers West

 

Organizing Victories – Equitable compensation

·      Black Leadership Action Coalition of Kentucky (BLACK) and Advocacy Based on Lived Experience (ABLE) 2 grassroots organizations

·      Adopted policies that center impacted community members in their work by compensating directly impacted volunteers for contributing their lived experiences and community organizing skills.

·      See guest blog below in shownotes

 

Strategies for talking to funders

·      Follow your funder’s lead

·      Investing in Change for other metrics to measure success

·      Don’t take credit candidate victories

 

Resources

·      Ballot Initiative Strategy Center – Ballot measure hub tracking challenges to direct democracy, past and upcoming ballot measures

·      Democracy in Action: Analyzing November’s Key Ballot Measure Wins

·      Two-part piece on Equitable Compensation Alicia Hurle

o   The Power of Equitable Compensation in Community Organizing Spaces

o   Building Community Empowerment

Ask Us Anything24 Jul 202400:17:23

We are back again with another edition of Ask Us Anything where we select some of the most popular questions we've received lately to answer on the pod. We are also thrilled to introduce Bolder Advocacy's two newest attorneys Brittany Hacker and Melissa Marichal Zayasas they join us on the pod.

 

1. Effective Ways for 501(c)(3) Private Foundations to Advocate During Election Season:

• Voter education

• Issue advocacy

• Conducting research and publishing reports

• Making grants to public charities

2. Can Nonprofits Endorse Candidates Up for Election?

• Differences in rules for 501(c)(3) and 501(c)(4) organizations

• Nonpartisan activities for 501(c)(3) organizations

3. Nonpartisan Voter Education Through Candidate Questionnaires:

• Guidelines for creating and distributing candidate questionnaires

• Best practices for maintaining nonpartisanship

4. Responding to Misinformation as a 501(c)(3) Organization:

• Issue advocacy and focusing on the issue rather than the candidate

• Sharing educational resources without partisanship

• Best practices for communication during election season

Foundation Funding Tips for Public Charities15 Nov 202300:21:07

On this episode, we’re going to talk about funding… More specifically, how your nonprofit can raise dollars from private and public foundations to support your advocacy work. We’re joined on this episode by Emily Harting, AFJ’s Director of Foundation Relations.  

 

AFJ Team Members on This Episode: 

 

Emily Harting, Natalie Ossenfort, Victor Rivera  

 

   

Introducing Emily Harting  

 

Tips for Groups Working to Identify Potential Foundation Partners: 

  • Start with path of least resistance – review foundation websites. 

  • Find out who funds your organization’s allies (groups whose work you admire). 

  • Connect with board members to assess their networks and seek out their advice. 

  • Review your organization’s history of foundation funding and consider reapproaching former funders. 

 

Other Avenues for Foundation Research: 

  • ProPublica (free access) 

  • Instrumentl 

  • Candid 

 

Foundation Outreach Recommendations:  

  • Make the job of the foundation program officer as easy as possible. Show them clearly and succinctly the connection between the foundation’s priorities and the work of your organization.  

  • It’s always best to use a connection if you have one (i.e. board member or ally). 

  • Send an email introduction explaining your organization and how you think it aligns with the funder’s priorities. 

  • If your organization issued a report, is in the news, or is hosting an upcoming event, you can use that to prompt outreach to a potential funder. 

 

Best Practices When Preparing for a Meeting with a Potential Foundation Partner: 

  • Brief your staff, internal participants. 

  • Create a “POP” Agenda. 

  • Purpose (of meeting)  

  • Outcome (desired results) 

  • Process (rough outline of who speaks when and about what) 

  • If it’s an in-person meeting, plan to have some organizational materials ready. 

  • If possible, also have resources ready to send following the meeting to continue to build communication/relationship. 
     

Proposal Process: 

  • Understand foundation proposal guidelines and preferred templates (if any). 

  • If they don’t have a template or provide guidelines, best to build a general template including: 

  • Intro paragraph with funding request ($$ and purpose: program/GOS);  

  • A brief overview of who your organization is and its history;  

  • A description of your programs and recent work you’ve done;  

  • Conclusion reinforcing your request.  

  • Connect your work to the foundation’s mission to demonstrate shared priorities. 

  • Write clearly. 

  • If the foundation has a proposal submission portal, submit your application early in technical issues arise. 

  • Be prepared to provide a budget, proof of your 501(c)(3) status, recent audited financial statements or 990s, a board list with affiliation, a staff list, etc. 

 

What About General Operating Support (GOS)? 

  • Funders usually start with a project grant, but some will give GOS outright. 

  • Remember to keep the funder up-to-date on progress throughout the grant period and share work products (resources or reports, videos, testimonials etc).  

  • Report on the grant as requested, when requested, and with the materials requested.  

  • Your nonprofit is more likely to receive GOS after you have built a trust-based relationship with your funder. 

 

Other Practical Tips: 

  • Remember that both you and the funder are hoping your organization is a match: they want their funds to support great work!  

  • Program officers are people. You’ll achieve the best results when you have a trusted relationship with each other. 

  • Ask your program officers for advice and thoughts on your strategy and programs. 

  • Don’t be afraid of your funder. If you run into a challenge, tell them. They might able to assist you in overcoming it.  

  • Keep your funder in the loop. Don’t be afraid to toot your own horn!  

  • Play nice in the sandbox.  

  • Be real and be realistic.  

 

Resources: 

 

 

 

 

PAC Taxonomy01 Nov 202300:14:30

On this edition, we revisit PACs by talking about three different categories you run into every election cycle. What makes a Super PAC super? What can a traditional PAC do? And will the IRS revoke your tax-exempt status if your charity has to register or form a ballot measure PAC? We’re delving into PAC taxonomy to answer these questions today!

 

Lawyers for this episode

Tim Mooney

Susan Finkle Sourlis

Quyen Tu

 

Shownotes 

Defining the various types of PACs. We came up with two approaches.

1.     What activity you want to undertake?

2.     What kind of money you want to raise and in what amount?

What is your priority? If you want the most freedom in activities, then there are more restrictions on fundraising or vice versa.

We’re covering three types of PACs:

1.     Super PACs sometimes called IE PACs

2.     Traditional PACs (could be state or federal)

3.     Ballot Measure PACs

 

 

Resources

Seize the Initiative: A Legal Guide on Ballot Measures for Nonprofits and Foundations

Ballot Measures and Recalls: Basic Rules for 501(c)(3) Public Charities, 501(c)(4)s, and Unions

501(c)(3) Public Charities and Ballot Measures

Ballot Measures Toolkit (compilation of resources)

Nonprofit Requirements for California Ballot Measures (flow chart)

Ballot Initiatives: How Nonprofits Can Stand Up for Direct Democracy (blog)

A New Future for Reproductive Rights: Ohio’s Critical Elections (blog)

Nonprofit Coalition Helps Extend Health Insurance Coverage to 90,000 Nebraskans (blog)

Ballot Measure Committees: Campaign and Registration Requirements (California Secretary of State)

What is a California Ballot Measure Committee? (from the Fair Political Practices Commission)

Project Grant Rule18 Oct 202300:26:19

On this episode we explore ways foundations can support civic engagement projects, including lobbying. Many listeners may be familiar with general operating grants, but today we’re joined by an expert to share with us a secret weapon called the project grant rule, what it is, how it works, and who can benefit. 

It is our honor to be joined by Abby Levine who is associate general counsel for the Robert Wood Johnson Foundation. If Abby’s name sounds familiar, she was Bolder Advocacy’s Director for over a decade, and we are thrilled she’s agreed to join us.

1.     What is unique about project grants?

2.     Why did the Robert Wood Johnson Foundation and Bolder Advocacy partner to create the Project Grant Rule Hub for foundation and projects of public charities?

3.     What resources will visitors find at the Project Grant Rule Hub?

4.     Can project grant dollars really be used by projects for legislative campaigns and lobbying?

5.     Are there any tips you can share about using the Project Grant Rule for foundations?

6.     What tips do you have for grantees who receive a project grant?

 

Resources

Project Grant Rule Hub

Videos

Explainer videos on the project grant rule in English

En español: ¿Qué es el Project Grant Rule?n

For Foundations – How to Use the Project Grant Rule

For Grantees – How to Use the Project Grant Rule

Written Resources

The Project Grant Rule

Budget Template Instructions

Project Grant Rule Budget Templates

 

Ask Us Anything04 Oct 202300:12:17

On this episode, it’s another round of your questions on all things advocacy! This time we tackle sign-on letters and election activity.

 

Attorneys for this Episode

Monika Graham

Tim Mooney

Victor Rivera

 

Shownotes

 

Sign-On Letters

We are currently working on a sign-on letter to build a wide coalition of supporters for a bill. Our goal is to have 500 partners sign on and for it to be sent to legislators and ask them to pass a certain piece of legislation. So it is indeed lobbying. The question for you is, are foundations allowed to sign on to such letters?

 

Praising and Criticizing Incumbents

In connection with issue advocacy, an organization may want to praise or criticize an elected public official for their actions, regardless of whether or not the official is also a candidate in an upcoming election. Is it OK to comment on the actions of elected officials if they are also candidates in an upcoming election?

  

Organizing a Candidate Debate or Forum

An organization is interested in organizing a candidate debate for a local race. Do we have to invite all candidates? What if only candidates from one party accept the invitation?

 

Is Nonpartisan Voting Information Now Partisan?

Early voting is starting in Virginia, and we wanted to make sure our community knows about it. But whether it’s early voting at the polls or vote by mail, it feels like this has become a partisan issue in the last few years. Is it ok for a 501(c)(3) to give out this information?

 

Resources

 

Funding Voter Registration20 Sep 202300:05:08

On this episode, continuing our celebration of yesterday's national voter registration day we're revisiting a segment of our foundation myth busting episode all about funding nonpartisan voter registration drives.

 

Lawyers for this episode

Tim Mooney

Natalie Ossenfort

Jen Powis

 

Shownotes 

MISCONCEPTION: Foundations can’t fund public charity voter registration drives

·      Both private and public foundations can fund the NONPARTISAN voter registration activities of public charities, but the rules for private foundations can be a bit complicated...

·      VR Drive must be nonpartisan, over multiple election cycles, in five or more states and cannot be subject to conditions requiring use of the funding in a specific state or election cycle.

·      There are also requirements related to the grantee’s finances (e.g. at least 85% of organization’s income must be spent on activities relating to the purposes for which it was organized)

·      Public charities can receive an advanced ruling from IRS certifying their ability to receive private foundation voter registration grants (confirms that organization meets the requirements of sec. 4945(f) of tax code)

 

Resources

Foundation Advocacy Grants: What Grantees Need to Know 

Investing in Change: A Funder’s Guide to Supporting Advocacy 

 

This segment was originally podcast June 23, 2021.

Voter Registration Revisited06 Sep 202300:12:59

Did you know that 60% of eligible voters are never asked to register to vote? Couple this startling fact with many new voter registration rules that have been introduced since the 2020 election—in many instances, to make it harder to register or stay on the voter rolls—we thought it was time to revisit this topic. This year, National Voter Registration Day is September 19 so there’s no time like the present for nonprofits to develop a plan to engage in voter registration! 

 

Attorneys for this episode: 

  • Monika Graham
  • Natalie Ossenfort
  • Quyen Tu 

 

Voter Registration Rules for 501(c)(3) Nonprofit Organizations (according to the Tax Code) 

Yes, your nonprofit can engage in voter registration activities! When doing so, public charities must ensure they are conducted in a nonpartisan manner and in compliance with all applicable federal and state laws.  

DO: 

  • Keep voter registration work nonpartisan 

  • Focus voter registration activities on community members with whom the organization serves or hopes to serve 

  • Focus on historically underrepresented populations (youth, low-income, etc.) 

  • Make their voter registration services available to everyone 

DO NOT:  

  • Attempt to influence which parties or candidates get elected to public office 

  • Coordinate activities with candidates or parties 

  • Prioritize outreach to populations because they are more likely to vote for certain types of candidates 

  • Reference candidates or parties 

  • Provide incentives and/or knowingly and willfully pay, offer to pay, or accept payment either for registering to vote or voting (payment includes anything having monetary value including pizza or prizes given out for voting). 

 

Relevant Voter Registration Federal Election Laws for 501(c)(3) Nonprofit Organizations  

When federal candidates are on the ballot certain FEC rules may apply, including: 

  • Organizations should not provide incentives and/or knowingly and willfully pay, offer to pay, or accept payment either for registering to vote or voting (payment includes anything having monetary value including pizza or prizes given out for voting). 

  • Organizations should not coordinate voter registration activities with candidates or political parties. 

 

Know Your State Laws on Voter Registration 

State laws can be very specific. For example:  

  • Texas requires any person who collects and returns completed voter registration forms to be appointed a Volunteer Deputy Registrar (VDR) by each county in which they will be acting.  

  • Minnesota allows individuals to register to vote online. Third parties (like nonprofit staff) may not electronically submit a voter registration application on a voter’s behalf, but may help the voter submit the application, with the voter’s consent and in the voter’s presence.  

  • Many states also have restrictions on providing incentives for voter registration (like FEC regulations), so check your state’s laws for more.  

  • In California, if you request more than 50 voter registration cards, you must submit a distribution form that (among other things) requires you to summarize your distribution plan.  

Check out our Practical Guidance-Nonprofit Voter Assistance series. We currently have 19 states available, but more coming soon! 

 

Foundations CAN Support Voter Registration  

Foundations can provide grants for nonpartisan voter registration activities only! Public Foundations can fund voter registration directly or indirectly by making general support grants. While the rules for Private Foundations are more restrictive, 501(c)(3) organizations can potentially use their general support grants to support voter registration drives (if not prohibited in grant agreement). In addition, Private Foundations can make specific project grants for voter registration drives in limited circumstances.  

 

 

Make a Plan for 2024 Now!  

  • Check out Nonprofit Vote’s National Voter Registration Day website for tips and shareable posts. 

  • Train your staff and volunteers are on the rules!  

  • Make your own plan to vote!  

 

Resources 

Evaluating Advocacy09 Aug 202300:26:15

On this episode we chat with Shannon Williams, Director of Boulder Advocacy's Operations and Evaluation to learn more about the use of evaluation tools to make our organizations better advocates. Measuring success is much more than identifying wins and losses, it includes improving capacity and other incremental steps to achieving policy goals.

 

Voices on this episode

Tim Mooney

Shannon Williams

Shownotes

  • Understanding Evaluation
  • Differences between advocacy and program evaluation.
  • Beyond Wins & Losses
    • Importance of considering interim milestones and not just the end goals.
    • The "attribution conundrum."
    • Embracing complexity, focusing on contribution rather than attribution.
    • Building power and capacity as evaluation metrics.
    • Importance of sustainability and setting up for long-term success.
    • Understanding the vision of an organization and using the Theory of Change to achieve it.

Resources

·       A User’s Guide to Advocacy Evaluation Planning (Harvard Family Research Project)*

·       The Advocacy Strategy Framework (Center for Evaluation Innovation)*

·       Data Playbook (Schusterman Philanthropies)*

·       Getting Started: A Self-Directed Guide to Outcome Map Development (ORS Impact)*

·       When the Best Offense is a Good Defense: Understanding and Measuring Advocacy on the Defense (ORS Impact)*

·       Advocacy Capacity Tool (ACT!) and ACT! Quick*

·       Amplifying Nonprofit Voices: Bridging the Advocacy Evaluation Gap 

·       Advocacy That Builds Power: Transforming Policies and Systems for Health and Racial Equity (Center for Evaluation Innovation)

·       Gigi Barsom, “A New Framework for Understanding Power Building,” Stanford Social Innovation Review, July 17, 2023

 

 

Advocacy in Action: People's Parity Project26 Jul 202300:23:59

On this episode, we are joined by special guest, Molly Coleman, the co-founder and executive director of People’s Parity Project (PPP), a 501(c)(3) organization dedicated to harnessing the organizing power of lawyers and law students to create a legal system that prioritizes the people over corporate profits. Molly shares the inspiring journey of PPP, starting as a grassroots law student organizing effort to its current nationwide presence, fighting for a better legal profession and a justice-centered legal system. We explore the challenges and learning curves faced by PPP as a coalition of law students and new attorneys, the need for reform in legal education, and the importance of public engagement to effect change. Join us as we uncover the bold projects and imaginative strategies PPP is employing to shape a future where justice prevails.

Attorneys for this episode: Quyen Tu, Tim Mooney

Guest: Molly Coleman, Co-Founder and Executive Director of People’s Parity Project

Questions

What is People’s Parity Project, and how did you get started?

Where does PPP draw its inspiration from?

As law students and new attorneys, what are the learning curves you face in this work and are there balancing advantages to the perspectives you bring?

What are your thoughts on law school reform?

What are things we need to fix the legal system?

How does the structure of being a (c)(3) organization help and hinder what you want to accomplish?

How can people get involved, including students looking to starting a a chapter at their law school or graduates starting one at their alma mater?

Resources:

People’s Parity Project

Sports and Tax Exemption12 Jul 202300:16:14

It’s our first-ever #sportsball edition of the pod! Dig into the tax code a bit, and you’ll discover that tax-exemption and sports fit together like a sports reference and a podcast that doesn’t really cover sports. In other words... perfectly. From amateur athletics, to professional sports leagues, to this newish thing called NIL that allows collegiate athletes to get paid for the billions they earn other people, the IRS and tax law has something to say about all of it. And most importantly, after this episode you will too at your next summer cocktail outing...

Attorneys for this episode: Natalie Ossenfort, Tim Mooney, Victor Rivera

What are tax-exempt organizations?

Amateur athletics as 501(c)(3)s

Major pro leagues had 501(c)(6)s and then dropped them

·      Advocacy angle... weighing in on oversight is not lobbying, so many tax-exempt advocacy groups like Human Rights Watch have weighed in against the move.

·      Or, advocacy in support of (or opposition to) the “No Corporate Tax Exemption for Professional Sports Act”, legislation introduced in Congress in June of this year that, if passed, would strip the Tour of its tax-exempt status. ---> Lobbying

Case study: NIL Collectives as 501(c)(3)s

·      NCAA v Alston

·      NIL collectives were set up as 501(c)(3) organizations, making tax-deductible.

·      2023 IRS GLAM letter concluded that an organization that develops paid NIL opportunities for student-athletes will, in many cases, be operating for a substantial nonexempt purpose (ie, serving the private interests of the student-athletes, instead of providing a real charitable purpose).

Resources:

·      501(c)(3) exemption requirements by the IRS

·      Establishing your organization toolkit

·      GLAM letter on NIL Collectives

·      NCAA’s response to GLAM letter

Fiscal Sponsorships28 Jun 202300:23:40

So let’s say you have a really good idea for a tax-exempt organization, and hooray it’s charitable activities so you’re all set to ask the IRS for recognition! You even have some potential funding sources, and you’re ready to go. But oh that pesky IRS recognition process – until recently Form 1023s could take up to a year or more to process! Sure you can wait, but you can also find an existing (c)(3) to be your fiscal sponsor and get going much more quickly. On this episode, we chat about how fiscal sponsorships work.

Attorneys for this episode
Leslie Barnes
Tim Mooney
Quyen Tu

 

1.     What is a Fiscal Sponsorship?

Orgs that let you borrow their nonprofit designation. Mostly (c)(3), but (c)(4) can be a fiscal sponsor. File Notice of Intent to Operate as (c)(4) with IRS Form 8768

Their nonprofit rules = your nonprofit rules.

            Employment policies (compensation, benefits, hiring/firing, anti-discrimination, etc)

Benefits = operational support for your project – HR, Legal, Accounting, Tax – allowing you to focus on your programs.

2.     Types of Fiscal Sponsorships

Two different ways this is done. IRS has various models. Money does to the FS, there’s an agreement between the parties (sponsor and project)

            Examples: Tides Center sponsors Lift Louisiana, a project focused on improving health outcomes for Louisiana women, families, and their communities

            Examples: Burning Man Project own Black Rock City, LLC (a single member limited liability company) under a Model L sponsorship, BRC hosts an annual art and culture event, based on self-reliance.

3.     To Fiscal Sponsorship or not?

Project Perspective: Quickest way to “get up and running” for funders. Provides many of the traditional markers of established orgs.

Is your org staffed to meet admin and compliance independently?

            Do you want to seek GOS grants

Their rules = your rules: Will your project involve lobbying, voter registration drives, or other types of

nonpartisan civic engagement?

Fiscal sponsor perspective

Fiscal sponsor must maintain control over project, assets, and liabilities

4.     Spinning Off or Exiting the Fiscal Sponsorship

Sponsorship agreement should include an off ramp

Provisions for transferring assets, including IP

Example from Tim – X-PAC fiscally sponsored by Portland League of Women Voters

5.     Seek Legal Advice

                       

Resources

Bolder Advocacy’s Project Grant Rule Hub – complete with explainer videos, sample budgets, and factsheets for funders and projects. Private foundations that award grants to sponsored projects must do so using a specific project grant

The Ultimate Resource List for Fiscal Sponsorship Seekers - most comprehensive list of resources on the web for understanding what fiscal sponsorship is, if it’s right for your charitable project and how to go about finding and vetting potential fiscal sponsors. Need we say more??

Fiscal Sponsorship: 6 Ways To Do It Right by Gregory Colvin

Fiscal Sponsor Conversations - weekly conversation focused on the needs, challenges and goals of fiscal sponsors.

Cooperative Impact Lab – running the Fiscal Sponsorship Cooperative to provide support and capacity for fiscally sponsored projects to form and run their own nonprofits

From Fiscal Sponsorship to Autonomous Operation – an interview with Mariana Ruiz Firmat

Politically Motivated Attacks10 Jul 202400:18:26

Political attacks on nonprofit organizations can come in many forms, including legal challenges or public smear campaigns. Given the current political climate, organizations that engage in policy reform and election season advocacy are coming under increased scrutiny. As a result, it is crucial to be proactive and develop a comprehensive strategy to safeguard your organization’s reputation and operations. On this episode, we will discuss how your organization can ready itself in advance of potential politically motivated attacks. 

 

Lawyers for this Episode 

Monika Graham 

Susan Finkel-Sourlis 

Natalie Ossenfort 

 

Threats Directed at Nonprofit Organizations: 

  1. Attempting to Criminalize Social Services 

  • Texas Attorney General launched investigation of an organization that provides services to the immigrant community 

  • 3 Activists in Georgia were arrested after their organization’s charitable bail fund posted bond for individuals who protested against Atlanta’s “Cop City.”  

  1. Congress Conducting Increased Investigations of Nonprofit Organizations 

  • Ways and Means Committee issued Request for Information (RFI) asking responders to identify groups they believe are using voter registration and education to sway the outcome of candidate elections 

  • In May 2024, House Oversight and Accountability Committee Chairman James Comer and Committee on Education and the Workforce Chairwoman Virginia Foxx launched an investigation into the funding sources of about 20 organizations that have funded recent anti-Israel demonstrations across U.S. college campuses 

  1. Using Repressive Tactics to Discourage Public Participation 

  • 3 organizers arrested and charged with a misdemeanor obstruction of highway or other passageway after the peacefully marched in protest of a confederate monument 

  • 79 people arrested and charged with criminal trespass for participating in a protest at the University of Texas 

  • Incorrect or purposely distributing misinformation around elections.  

  1. Other threats include organizations being covertly contacted by those who want to catch them “red-handed” in an illegal act, doxxing, and more!  

Tips for Preparation: 

  1. Adopt Clear Organizational Policies: 

  • Organizations should adopt policies regarding nonprofit activities, communications, and responses to political issues. 

  • Ensure that all staff and board members are trained and aware of these policies, and maintain copies of signed policies for your records. 

  1. It is a best practice to include these policies in your employee handbook and to require signature during employee onboarding. 

  1. If you don’t already have policies in place, consider their adoption. 

  • Election season policy to establish expectations for staff when acting on behalf of the organization vs. in their individual capacity 

  • Social Media Policy, including information on how to maintain boundaries between work-related and personal use of social media 

 

  1. Prepare Staff and Volunteers: 

  • Review and understand the rules for engaging in advocacy, including lobbying and election season advocacy. This should include a review of local, state, and federal laws that may apply to your organization’s activities.  

  1. Schedule training for your team so that everyone is on the same page and understands how to properly track, report, and engage in important public policy and election-related activities. 

  1. If training is not an option, encourage your staff to review nonprofit advocacy rules on their own time (see resource suggestions below).  

  • Train staff on how to deal with questions.  

  • Don’t let anyone pressure you to say something you don’t want to state. 

  • Let your staff know that it is always better to report any suspicious activity, and identify who staff should notify if they suspect that something is awry. 

  • Have a legal response plan in place that designates legal counsel to address potential challenges swiftly and an organizational leader, who is authorized to respond to accusations made against your nonprofit. 

  • Consider requiring staff to participate in IT trainings designed to increase their awareness of potential online threats. 

 

  1. Keep Good Records & Remember to Report: 

  • Keep accurate and complete records, and ensure your filings are in order.  

  1. Nonprofits should carefully track their lobbying, ballot measure advocacy, and other projects to comply with lobbying limits and ensure accurate reporting to the IRS and relevant state and local authorities. 

  1. Remember to timely and accurately file any required lobbying disclosure reports, campaign finance (e.g. ballot measure) reports, and your organization’s annual exempt organization return (990).  

  • Check out our resource entitled “Keeping Track" to make sure staff are trained to properly track their time. 

 

  1. If you are attacked, stay calm.                     

  • Reassure board members, staff, volunteers, and supporters that you are diligently gathering the facts. 

  • Share information with your coalition partners and allies so they are not caught off-guard and can prepare for questions that may arise. 

  • Go back to your response plan, and put it into action. 

 

Resources

Ask Us Anything14 Jun 202300:16:00

On this episode, we turn to your questions on nonprofit advocacy with another edition of Ask Us Anything. We’ll discuss how nonprofits can speak up about the actions of elected officials, conduct voter engagement activities, and secure funding for lobbying. We’ll also consider the power of the purse strings, policy advocacy and much, much more.

Attorneys for this episode

Natalie Ossenfort
Victor Rivera
Quyen Tu

Questions: 

1.     What can nonprofits do about elected officials sending migrants to another state?

2.     Is it a good idea to boycott travel to/doing business in State X because of their anti-LBGTQIA legislative actions?

3.     What rules do we need to be thinking about if our 501(c)(3) wants to conduct voter engagement activities?

4.     Can the 501(h) election apply retroactively to another fiscal year?

5.     Public Charities are allowed to lobby, but should they ask donors to donate specifically for the purpose of influencing legislation (e.g. the budget, nominations requiring legislative confirmation, bills, etc.)?

6.     Our public charity was invited to apply for a project grant from a private foundation, but they are asking us for an allocated budget... what does that mean?

 

Resources: 

·      Project Grant Rule Hub

·      Practical Guidance – Nonprofit Voter Assistance Series

·      Factsheet: Praising and Criticizing Incumbents: How 501(c)(3)s Can Hold Elected Officials Accountable for Official Actions

·      Technical Assistance Form & 866-NP-LOBBY

An Introduction to PACs31 May 202300:20:32

With elections always around the corner, many listeners may wonder whether their advocacy organization needs a PAC. In this first episode of an ongoing series this year, we’ll introduce you to PACs, including pros and cons plus how to fund and run them. We’ll look at factors to consider when forming a PAC & what activities PACs can engage in. 

 

Attorneys for this episode 

Leslie Barnes 
Susan Finkle-Sourlis 
Tim Mooney 

 

Shownotes

  • What are PACs?  

    • Should your 501(c)(4) form a PAC? 

      • If not % partisan/exempt activity – may incur excise tax 

      • Exempt purpose for PACs = partisan activity, whereas exempt purpose for 501(c)(3) = charitable and exempt purpose for 501(c)(4) = social welfare 

    • Are you maximizing your 501(c)(4) organization’s advocacy?  

      • Do you want to do MORE IEs? 

      • Do you want to use a stronger voice different from the 501(c)(4)? 

  • 3 Examples

      • A 501(c)(4) realizes they can do everything they want to out of their 501(c)(4) 

      • You’re on a board of a 501(c)(4), you see elected officials blocking progress but rest of board declines to start a PAC 

      • A 501(c)(4) determines they want to extend and amplify their 501(c)(4) work, so they decide to form a connected PAC 

  • Preview future episodes in the series on PACs 

    • Types of PACs 

    • Funding of PACs 

    • Operating PACs 

 

Resources

The Connection: Strategies for Creating & Operating 501(c)(3)s, 501(c)(4), and PACs 

Independent Expenditures – What are They and What are the Rules 

Forming a Corporate Political Action Committee by our partners at the law firm of Venable, LLP 

FEC – for guides, advisory opinions, and more (test) 

Resignation Advocacy17 May 202300:12:07

Sometimes, public officials don’t behave the way we hope they will. Whether it’s a conflict of interest, outright corruption, or even a criminal offense we have seen examples of government officials that break the trust of the people they serve. While some may find their way out of office at the next election or through impeachment, those options may not be available. On this episode, we tackle advocating for resignation when a problematic public official needs to step down now.

 

Attorneys for this episode

Natalie Ossenfort

Tim Mooney

 

Why would one advocate for resignation over something else?

Lifetime tenures with no end of terms

Impeachment processes aren’t politically feasible

Elections for the term are years away and the conduct is too egregious to wait out

For 501(c)(3)s: Prohibitions on supporting or opposing candidates for public office

 

Can my nonprofit call for the resignation of appointed or elected officials?

The IRS has given no guidance on this, but we can make some informed calls based on parallel guidance

Answer: Yes, almost without limit unless the call for resignation touches on limited or restricted activity

 

Isn’t this the same as supporting or opposing candidates?

Not usually - no elections involved in a call to resign. Calls for resignation could be an election issue, however (tread carefully if a (c)(3))

            Special caution should be exercised if advocating for resignation of an elected official (e.g. don’t want to suggest who should (or should not) be elected to fill the position if resignation happens)

Note this is very different than supporting a recall vote, which is an election and would therefore be prohibited activity for a 501(c)(3)

 

Could this be lobbying?

Only if there is a process where there is a vote of a legislative body and you advocate for a vote

i.e. An oversight committee considers the conduct of a member and votes on a resolution call for expulsion, impeachment or resignation.

 

Examples

Calls in years past for President Trump to resign (sorry you’ll have to be more specific) before and during impeachment(s) that did not support/oppose any votes on impeachment in the House or the Senate trial

Calls for Justice Thomas to resign in light of discovery of unreported financial conflicts of interest. Sweetheart real estate deals, private school tuition, and lavish vacations. Oh my!

Calls for Rep. Santos to resign after indictment on multiple federal criminal charges

 

Resources

Raising the Bar: Nonprofits and the Fight for Judicial Integrity

Ballot Measures and Recalls: Basic Rules for 501(c)(3) Public Charities, 501(c)(4)s, and Unions

Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations

AFJ’s call for Justice Thomas to resign

 

 

Nonprofit Detective03 May 202300:20:49

On this episode, we’ll look at ways nonprofit employees can become super sleuths – detectives for their organization. Let’s say your organization has been asked to co-host an event with several new organizations with whom you’re unfamiliar. Or perhaps, your organization is drawing some unwanted opposition from an organization that is spreading misinformation about your mission and its work. On this episode, we’ll look at a variety of free, online tools you can use to learn about nonprofits, their leaders, and their funders as well as uncover bots spreading misinformation.

 

Attorneys for this episode

Victor Rivera
Leslie Barnes
Quyen Tu

 

Shownotes

·      What you can glean from public records

·      Where to look for news stories

·      What to find on nonprofit and opposition websites

·      Researching funders

·      Uncovering messengers of misinformation – Astroturfing

 

Resources

Planning for Politically Motivated Attacks – Rules of the Game podcast

Secrets of 990 Rules of the Game podcast

Form 990 for 501(c)(4)s Rules of the Game podcast

Free Access to the full version of Foundation Directory partner locations – for researching funders and the grants they have awarded.

Pro Publica’s Nonprofit Explorer

Candid – free search of foundations’ 990 PF returns. Search for other nonprofits’ 990 returns here.

IRS Exempt Organization Search – where you can search for determination letters, 990s (including the 990 postcard), revocations,

John Oliver’s Last Week Tonight piece on Astroturfing (August 2018)

National Secretaries of State – business services

 

 

 

Preparing for Politically-Motivated Attacks19 Apr 202300:24:56

It rarely comes as a surprise to advocates that individuals and groups oppose their positions and fight against the policy outcomes they champion. However, in recent years the tactics have sometimes become more sinister, including manipulation of stances, slanted edits of secret recordings, and even illegal or unethical acts like hacking and doxxing. Being an advocate these days sometimes means you have to prepare for politically motivated attacks, and on this episode we talk about some of the things to think about before it happens.

 

Attorneys for this Episode

Natalie Ossenfort

Tim Mooney

 

Shownotes

Elected Officials Misusing their Authority

  • In some states we are seeing official investigations of organizations based on a thin or weak record, often from questionable complaints
  • Best practices

Attacks by Non-governmental Actors

  • Organizations, individuals, online efforts by one or both
  • Identify vulnerabilities.
  • Best practices
    • “Weird question” point person
    • Prepare volunteers and staff
    • Keep it short - “We follow all federal and state laws”
    • Understand the laws
    • Smart social media

Other attacks

  • Hacking and Doxxing
  • Best practice: IT trainings, strong passwords, VPNs, and other protections

If you are attacked . . .

  • Don’t overreact, reassure staff, board, key supporters you’re gathering the facts
  • Share with others in your coalitions so they know what may be coming
  • Get a handle on the facts — be clear with what you know and don’t know
  • Have a plan in place to respond

 

Resources

Sample 501(c)(3) Policy for Election Season

Election Activities of Individuals Associated with 501(c)(3)s

Practical Guidance Series: Lobbying

Practical Guidance Series: Nonprofit Voter Assistance

International Grantmaking05 Apr 202300:21:05

We are excited to be joined on this episode by a former colleague and guest from NGOsource, Shyaam Subramanian. NGOsource is helping to streamline the international grantmaking process and ease both restrictions and reporting requirements for international grant awards by making equivalency determinations. NGOs (or international nonprofits) that receive grants through this process are better able to build collective power and address issues faced in their communities.  

Not only are we excited about this topic, but we’re excited to have Shyaam back on this show. You all might remember him from earlier pod episodes... recorded back when Shayaam was Senior Counsel for AFJ’s Bolder Advocacy program. 

Shyaam and his colleagues work with US donors and NGOs to determine if an international nonprofit is organized and operated like a U.S. public charity. This process is called an equivalency determination or ED. NGOs that receive an ED can receive general support from U.S. private foundations and donor-advised funds, and potentially use the funds for more types of advocacy activities, including lobbying or legislative campaigns. 

 

Attorneys for this episode

Natalie Ossenfort
Leslie Barnes 

 

Guest
Shyaam Subramanian, Legal Counsel at NGOsource  

 

Shownotes

  1. Key concepts in Grantmaking 

  1. What is an Equivalency Determination (ED)? 

  1. What options does a funder have if an NGO does not receive an ED? 

  1. A brief overview of ED requirements 

  1. NGOsource’s repository model and collaboration with Council on Foundations 

  1. Impact stories 

Resources

NGOsource – all about equivalency determinations, newsletters, and more 

Can A Private Foundation Make a Grant to  Non-Public Charity 

International Advocacy & Lobbying Podcast 

Responding to the Ukraine Crisis: What Nonprofits and Foundations Need to Know 

 

Funding 501(c)(4)s22 Mar 202300:18:19

We sometimes refer to 501(c)(4)s are the multitools of tax-exempt organizations because they can advocate in so many ways. But because they can engage in partisan political activity, they aren’t as easy to fundraise for… but that’s where this podcast steps in! On this episode, we cover the ways to fund a 501(c)(4) and why it’s something all funders should consider to achieve their policy goals.  

 

Attorneys for this episode

 

Leslie Barnes

Natalie Ossenfort

Tim Mooney

 

Shownotes

 

It’s harder to fund a (c)(4) compared to a (c)(3)  - why?

  • Individuals cannot deduct contributions from income tax 
    (that’s why disclaimers required notifying donors that contributions are not tax-deductible)
  • Foundations can only fund what they can do themselves 
    (rules are more restrictive for private foundations that for public foundations)
    1. Both prohibited from funding partisan political activities
    2. Ability to fund lobbying varies based on type of foundation

 

Why fund a (c)(4)?

  • They can do more in relation to the causes you care about 
    (which may be important if you’re an individual funder)
    1. Unlimited lobbying
    2. Some partisan, political activity (as secondary activity)
  • They might have better expertise than other orgs
    1. Subject matter experts, staff
  • Bigger impact in systems change, change the electoral landscape

 

How to fund 

 

Individuals

  • Not many restrictions
  • donations not tax deductible

 

Public charities/Public foundations

  • Need to restrict funds from being used for partisan electoral purposes
  • Best to direct how much of the funds can be used for lobbying
    1. By default, grants to c4 are treated as lobbying absent evidence to the contrary (count against grassroots lobbying limit)
    2. Grassroots lobbying grant counts against Grassroots lobbying limit
    3. Direct lobbying grant counts against direct lobbying limit IF you can show that funds were actually spent on direct lobbying (otherwise, default is to count against GR limit)
    4. Can make a controlled grant to avoid having to count the grant against lobbying limits, but this requires grantee to use funds for non-lobbying purposes
  • Example – granting unused lobbying capacity

 

Private foundations

  • Expenditure responsibility grants
    1. 1) Requires pre-grant inquiry (develop level of trust with potential grantee to build confidence that grant will be used only for specified purposes.
    2. 2) Requires a written, signed grant agreement
      • Has to restrict lobbying, partisan political activity, voter registration 
      • In most cases, must also restrict grants to individuals
    3. 3) Requires grant reports on how funds were spent and progress toward achieving grant objectives
    4. Also can use this rule to fund other nonc3s.

 

 

Resources

Philanthropy Advocacy Playbook

Investing in Change: A Funder’s Guide to Supporting Advocacy

Maximizing Your Advocacy

How to Fund a 501(c)(4)

Advocacy by Public Foundations08 Mar 202300:12:27

Public foundations play an important role in our communities by providing critical funding to nonprofit organizations. But, did you know that they can also engage in advocacy campaigns and work with legislators and other government officials to impact public policy? On this episode, we’ll dive-in to the rules public foundations need to know when advancing their missions through advocacy. 

 

Attorneys for this episode 

Natalie Ossenfort 

Victor Rivera Labiosa 

Quyen Tu 

 

Public Foundations (like community foundations) are a type of public charity!  

  • This means that while they are not permitted to support or oppose candidates for public office and must remain nonpartisan, 

  • They ARE allowed to lobby within their lobbying limits and can engage in other, non-lobbying, advocacy as well. 

  • Types of non-lobbying advocacy 

 

There are two tests set out in the tax code that public (community) foundations may use to measure how much lobbying they are permitted to engage in. 

  1. Insubstantial Part Test 

  1. 501(h) Expenditure Test 

 

Examples 

  • Silicon Valley Community Foundation 

  • Restaurant Workers’ Community Foundation 

  • Texas Women’s Foundation 

  

Resources 

Philanthropy Advocacy Playbook 

Community Foundations and Advocacy 

Public Charities Can Lobby 

Rules of the Game: A Guide to Election Related-R

Advocacy in Action: Supreme Court Ethics22 Feb 202300:26:31

On this episode, we present another edition of advocacy in action focusing on the work our colleagues at Alliance for Justice are tackling around Supreme Court ethics. This has been a topic we’ve championed for decades, but recent events have underscored how important a topic it continues to be. We’re happy to have a special guest to guide us through the ins and outs of the topic, AFJ and AFJ Action President Rakim Brooks. 

 

Lawyers for this Episode

Leslie Barnes

Rakim Brooks

Tim Mooney

 

Shownotes

A SCOTUS Code of Ethics

·      Why doesn’t the Supreme Court have an ethical code like other entities?

·      How would an ethics code address recent troubling developments like Justice Alito leaking the Hobby Lobby opinion, or determining how Justice Thomas could sit for cases involving the insurrection given his wife’s role in January 6th?

·      Is an externally enforce code better than the proposed internally enforced code the Court has considered?

·      What is AFJ’s position?

 

Congressional Oversight

·      Legislative committees overseeing SCOTUS

·      Likelihood of legislation

·      How advocacy on this subject is impacted by the rules

·      Impeachment as an option in certain cases

 

Ethics and the Bigger Picture

·      Ethics and recent erosion of fundamental rights and politicization of SCOTUS

·      Progressive Constitutionalism

 

Resources

Supreme Court justices discussed, but did not agree on, code of conduct, Washington Post (February 9, 2023). 

Supreme Court Weighs Ethics Code as Critics Push for Change, New York Times (February 9, 2023). 

AFJ Letter to House Judiciary Committee  

Advocacy by Private Foundations08 Feb 202300:22:39

We’ve talked about how private foundations can fund advocacy, but we are frequently asked what they can do themselves to push for policy change in the communities they serve. On this episode, we cover the do’s and don’ts of private foundation advocacy.

 

Attorneys for this episode

Tim Mooney

Natalie Ossenfort

Quyen Tu

 

Shownotes

We’ll get to the do’s in a bit, but first the don’ts – don’t support or oppose candidates for public office and don’t engage in any activity that meets the definition of lobbying.

  • IRS rules - 501(h) definitions apply (direct & grassroots lobbying)
  • Any expenditure that meets the definition (paid staff or earmarked grant)
  • Consequence – excise taxes
    • 20% of the amount spent is assessed on the foundation
    • 5% of the amount expended (up to a maximum of $10,000 for a single expenditure) is assessed on a foundation manager if they "knowingly, willfully and without reasonable cause" agreed to the lobbying expenditure
  • There are plenty of things private foundations can do that are similar to lobbying or excepted from lobbying – it’s not worth getting the excise tax!

 

The do’s - options for private foundations

  • Non-lobbying advocacy
    • Activity that does not have all of the elements of either direct or grassroots lobbying within the 501(h) definitions
    • Meeting with legislators? Don’t advocate for specific legislation. Instead, speak about the issues within your portfolio broadly, and to the successes your funding has had. If asked what your stance is on a pending bill, do not answer (“It’s a trap!”) because that becomes direct lobbying.
    • Communicating with the public? Here you can boldly promote your stance on legislation so long as you don’t include a call to action, urging the public to contact legislators. This is a very underutilized option!
    • Ballot measures? Remember advocacy on these is direct lobbying so it’s best to avoid advocating on these as a private foundation. Educating without urging a vote one way or another avoids the excise tax.
    • Other forms of nonlobbying advocacy
      • Regulatory advocacy
      • Advocacy before special purpose boards (i.e. school boards, water districts, etc.)
      • Convening decisionmakers to discuss a policy topic
      • Sign onto an amicus brief or otherwise participate in litigation
      • Education campaigns
    • Lobbying exceptions
      • Nonpartisan Analysis, Study or Research
        • Content: full and fair analysis
        • Distribution: broad public distribution and/or to government officials or employees
        • Can take a stance on legislation
        • Often print reports, but don’t have to be
        • Watch out for subsequent use rule
        • Earmarking a grant for this is also not lobbying
        • Annie E. Casey Foundation uses this exception a lot. Examples include advocating for expanding the Child Tax Credit, policy proposals (some that would require legislation) around student debt. They also earmark funds for reports done by grantees that fit in this exception, which is effectively the same as doing it themself.
        • Missouri Foundation for Health is kind of a bank shot example because technically it is a (c)(4) but because of a court settlement agreement going back to the tobacco litigation, it operates under private foundation rules. It commissioned a series of studiesand came out strongly in favor of Medicaid expansion in MO as a part of it. This all snugly fits in the exception.
        • Last example comes from DC and the Bainum Family Foundation. It commissioned a reportto document the shortage of high quality subsidized child care for those under 3 in lower income communities of Wards 7 and 8 of DC. The report was the basis of an entire campaign to advocate for a change in laws before the DC Council (which was successful!).
      • Requests for Technical Assistance
        • Providing information to legislative committees when invited is not lobbying
        • Must be invited in writing
        • Must be invited by the chair of the committee, subcommittee, or body
      • Self-Defense
        • Narrow exception – if there’s a pending bill that would impact the rights or responsibilities of private foundations, lobbying for or against the bill doesn’t count.
      • Examinations and Discussions of Broad Social, Economic and Similar Problems
        • Taking a stance on the general subject of legislation, without taking a stance on any legislation itself is not lobbying
        • This is a bit of a tightrope (remember our “it’s a trap!” example)

 

Resources

Lobbying Defined for Private Foundations

Private Foundations May Advocate

Be Bold and Advocate Rules for Foundations Engaging in Advocacy in TX

Philanthropy Advocacy Playbook

 

Election Detective26 Jun 202400:13:29

On this episode, we dive into the fundamentals of campaign finance reporting, exploring the essentials of what is included in these reports and uncovering valuable insights they provide. From contributions and expenditures to reporting requirements and deadlines, we break down the intricacies of campaign finance reports to empower you with the knowledge needed to navigate and comprehend campaign finance reports.

 

Attorneys

Monika Graham

Susan Finkle-Sourlis

Victor Rivera Labiosa

 

Shownotes

- Types of Campaign Finance Reports

  - Federal perspective from the FEC (Federal Elections Commission)

  - Similarities in state-level reporting

  - Reporting requirements for federal candidates and campaigns

  - Itemized contributions and reporting over $200 contributions

 

- Contents of Campaign Finance Reports

  - Reporting contributions and expenditures

  - Itemized details for contributors (name, address, employer, occupation)

  - Types of expenditures (operating expenses, ads, mail pieces)

  - Requirement for specifying the purpose of expenditures

 

- Insights from Campaign Finance Reports

  - Identifying contributors and their occupations

  - Insights into industry and issue-based PAC contributions

  - Understanding compliance with reporting rules

 

- Reporting Deadlines and Requirements

  - Quarterly and monthly filing options

  - Late contribution and expenditure reports

  - Pre-election reports (pre-primary and pre-general)

 

- Benefits of Reporting Monthly vs. Quarterly

  - Differences in reporting frequency based on organization size and strategy

  - Flexibility to change filing frequency each election cycle

 

- Disclaimer Requirements for Communications

  - Purpose of disclaimers in public communications

  - Requirements for printed and broadcast ads

  - Candidate stand-by-your-ad statements in broadcast ads

 

Resources

The Rules of the Game

Election checklist

Practical guidance: Non-profit voter assistance series

FEC.gov

 

 

Influencing Budget Legislation25 Jan 202300:12:35

On this episode we dive into ways your organization can weigh in on government budgets and legislation, bringing needed change to your communities. Whether you focus on housing, health care, the environment, education, public safety, civil rights, or virtually any nonprofit activity is impacted by the government budget. There are many opportunities for nonprofits to educate policymakers and the public alike about the critical impact government funding plays in people’s lives. Today, we’ll discuss how nonprofits can influence the budget process and more. 

 

Attorneys for the show

Victor Rivera

Leslie Barnes

Tim Mooney 

 

  • Nonprofits Can Influence the Budget Process  
    • Government budgets counts as specific legislation 
    • Most but not all budget work counts as lobbying 
    • Public charities can lobby 
    • 501(c)(4)s, 501(c)(5), and 501(c)(6) do not have a federal lobbying limit 
    • Private foundations cannot earmark funds for lobbying but can fund grantees that lobby and engage in non-lobbying advocacy 
  • The budget process starts   
    • President presents budget in February (see federal timeline in resources) 
    • Each state’s budget process is different 
    • Ex – TX legislature meets only every 2 years, working on state budget in 2023 
    • Bills go through a committee process, opportunity for public input 
    • Before that, there is opportunity to influence the draft budget 
    • Opportunity to influence the budget at many stages 
    • Influencing the administrative agencies on what to include in their budget request may be lobbying – do it, track it! 
    • Working to implement how money is allocated after budget is enacted is generally NOT lobbying for IRS purposes. Beware state lobbying registration and reporting 
  • Ways to impact the budget process  
    • Attend public hearings – inform public about when public hearings occur  
    • Direct Lobbying 
    • Grassroots Lobbying  
    • Educating the public using Nonpartisan Analysis Study and Research  
    • Educating the public – no call to action, not lobbying 
  • Lobbying disclosure  
    • Fed, States and some municipalities regulate when nonprofits and employees must register as a lobbyist 
    • Bolder Advocacy has resources on state lobbying registration/reporting 
    • Determine state lobbying threshold for nonprofit and employees 
    • Track and report activities to state regulators 

Resources  

Nonprofits Can Influence the Budget Process 

Administrative Advocacy  

State Law Resources: Practical Guidance Series – What Nonprofits Need to Know about Lobbying in Your State 

Federal Budget Timeline 

 

 

Ask Us Anything11 Jan 202300:18:42

On this episode, we once again turn to your questions on nonprofit advocacy with another edition of Ask Us Anything. We’ll cover topics like employing newly elected officials, how small c3s can impact legislative policies, accepting donations, and tracking lobbying. 

 

Attorneys for this Podcast 

Victor Rivera 

Leslie Barnes 

Quyen Tu 

 

Questions: 

 

  • We received this call to our hotline asking whether a c3 nonprofit needed to let their communications director go after the director won their election to city council in November. 
    • Don’t fire your comms director just because they had a successful election campaign! 
    • There is no specific IRS rule requiring you to fire your comms director. 
    • Know which “hat” you’re wearing, keep resources separate, conflicts of interest, ethics. 
  • We received this email from a 501(c)(3) public charity in Mississippi with a volunteer staff. They wrote “We are a small, but growing nonprofit organization run entirely by volunteers and we partner with larger organizations around issues of education and children. There will be a bill introduced to ban corporal punishment, but our funding prohibits us from lobbying. What type of advocacy can we do around the campaign to eliminate corporal punishment?” 
    • Non-lobbying advocacy: NPARS, requests for technical assistance. 
    • The 501(h) election 
    • Raise revenue for lobbying
    • Review state lobbying guides for state registration thresholds 
  • Next, we were asked if a 501(c)(3) public charity could accept donations stemming from the sale of cannabis, akin to what we’ve done with the tobacco taxes? 
    • Very, very unclear. 
    • While cannabis is still illegal at the federal level, some/many states have decriminalized this. 
    • Funding sources for cannabis differ. 
    • May use this opportunity to lobby Congress to change the law. 
    • Seek legal advice on this issue before proceeding. 
  • Last question: we typically get questions that deal with how to track staff time spent lobbying. The good news is that the IRS does not require a particular time-keeping system for nonprofits.  
    • Need a reasonable system in place and one that isn't too burdensome on the organization.  
    • Your organization should keep track of staff time, direct costs, and overhead expenses. 
    • Easier to track and report lobbying expenses on Form 990 every year. 
    • Our keeping track guide has a ton of information on how to ensure compliance with the IRS. We also have sample timesheets available on our website, bolderadvocacy.org. 
    • It’s always good to have a designated recordkeeper for the organization.  

 

Resources

Being a Player: A Guide to IRS Lobbying Regulations for Advocacy Charities 

Cost Sharing Agreement between 501(c)(3) and 501(c)(4)  

Keeping Track: A Guide to Recordkeeping for Advocacy Organizations 

What is Lobbying Under the 501(h) Election? 

Sample Timesheets 

State Practical Guidance Resources 

Top 10 Things Public Charities Can Do to Get Ready for 202328 Dec 202200:17:16

On this episode, we’ll discuss how your organization can prepare to maximize your advocacy and impact in 2023. With several states gearing up for new legislative sessions and the 118th United States Congress about to head to work, the time is ripe for ensuring that your organization is ready to boldly advocate on behalf of the communities and causes you care about. That’s why today we present to you the Top 10 things your public charity can do now to get ready for 2023. 

 

Link -  

 

Our attorneys for this episode 

Tim Mooney 

Natalie Ossenfort 

Quyen Tu 

 

1. Calculate Your Lobbying Limit  

  • If your organization has made the 501(h) election, your total lobbying limit is based on your organization’s annual exempt purpose expenditures.  
  • You can use our lobbying calculator to estimate how much your organization can spend during your fiscal year on lobbying activities. 
  • By understanding how much you are allowed to spend on lobbying, you can more effectively prepare for upcoming legislative sessions. 

2. If you haven’t done so already, consider making the 501(h) election. 

  • Most public charities have the option to maximize their lobbying limits by making the 501(h) election. 
  • Organizations that do can easily calculate their lobbying limits and, in some instances, allocate up to 20% of their budgets to lobbying activities. 
  • If you don’t, however, your lobbying limits are based on the somewhat vague and confusing “insubstantial part test”, which limits lobbying to around 3-5% of an organization’s overall activities each year. 

3. Brush Up on State Lobbying Disclosure Laws in preparation for upcoming legislative sessions – We have a Lobbying Practical Guidance series that will help! 

  • Created in partnership with the Democracy Capacity Project, this series will help you and your nonprofit determine how state lobbying disclosure rules may impact your policy work 
  • We currently have guides published for 19 states, but several more are coming soon! 

4. Remember that lobbying at the Federal level (to Congress or Executive branch officials) may implicate the Lobbying Disclosure Act. 

  • The triggers for lobbyist registration under the LDA are relatively high, so many groups won’t need to register and report as lobbyists. 

5. Create a Policy Agenda (see ROTG #13 – aka the previous episode) 

6. Assess whether you need a 501(c)(4). 

  • Running up against your public charity’s lobbying limits? Wanting to take a stand on candidates running for public office?  
  • If so, it might be time to consider forming an affiliated 501(c)(4) (aka social welfare organization).  
  • Our publication entitled “The Connection” will help get you started. 

7. Convene or join a coalition to amplify your impact. 

  • Coalitions can take several forms (i.e. informal partnerships, fiscal sponsorship arrangements, independent 501(c)(3)s or 501(c)(4)s). 
  • Just remember that the rules that apply to your organization’s tax-exempt status follow you in to coalition work. So, for example, if you happen to work for a 501(c)(3), you’ll need to make sure that any coalition work you engage in is conducted in a nonpartisan manner (not designed to support or oppose candidates for public office). 
  • Use our coalition checklist to get started today. 

8. Audit your recordkeeping system 

  • Proper recordkeeping is essential to meeting your advocacy goals. It can help your organization  
  • comply with filing obligations (e.g. IRS 990 / state lobbying reporting requirements),  
  • Informing strategic planning / stay focused on your mission, and  
  • obtain funding (by building trust with your funders and boosting your ability to provide detailed budgets and grant reports) 
  • For sample timesheets and other recordkeeping tips, check out BA’s Keeping Track guide. 

9. Connect with your funders, supporters, and champions 

10. Make plans to celebrate the victories, large and small, along the way! All no’s eventually lead to a yes said Tim. 

 

Resources 

Policy Agendas for Nonprofits14 Dec 202200:13:54

On this episode we revisit the ways nonprofits can create a policy agenda to advance their missions. Now that the election is over, we have to begin looking forward to what’s ahead and what we want our local, state, and federal policymakers to consider in the coming year. Originally podcast December 16, 2020.

Our attorneys this episode

  • Jen Powis
  • Shyaam Subramanian
  • Natalie Ossenfort

Resources

Giving Thanks for Ballot Measure Wins29 Nov 202200:23:03

Tis the season for giving thanks, and we here at the Rules of the Game podcast are immensely grateful for the amazing work done by nonprofits across the country to advocate on behalf of ballot measures during the midterm elections. On this episode, we’ll highlight several noteworthy wins. From protecting reproductive rights to expanding education access for Dreamers, it was truly a remarkable year for rallying public support and seizing policy wins at the ballot box.

Our attorneys for this episode

Leslie Barnes

Natalie Ossenfort

Tim Mooney

 

Shownotes

 

Ballot Measures: A Quick Review of the Rules

 

  • Yes, 501(c)(3) public charities CAN support / oppose ballot measures (including ballot initiatives, bond proposals, constitutional amendments, etc.)
    • Public charities can lobby (within their lobbying limits)
    • Advocacy for or against a measure = lobbying
      • The public is a legislator in the ballot measure context
      • Under the insubstantial part test, ballot measure advocacy = lobbying.
      • Using the 501(h) election, ballot measure advocacy = DIRECT lobbying.
    • Public charities should refrain from supporting / opposing candidates that may appear on the same ballot (remain nonpartisan)
  • Different rules for private foundations, which should NOT engage in ballot measure advocacy due to prohibitive excise tax, but can take advantage of lobbying exceptions and use general support grants and specific project grant safe-harbors to support the work of their grantees
  • 501(c)(4)s can engage in nonpartisan as well as partisan ballot measure work, but partisan work should remain a secondary activity of the organization
  • Regardless of what type of tax-exempt org you may work for, also keep in mind state / local law, which may require reporting of ballot measure activities and expenditures

 

Big Wins!

 

  • Arizona Proposition 308
    • Championed by Mi Familia Vota, Unidos US, Arizona Community Foundation, and more!
    • Grants undocumented Arizona high school graduates the ability to obtain in-state college tuition prices and gets rid of Prop 300, which passed with 71% of vote in 2006 and banned state benefits for undocumented persons

 

  • Measure 26-228 in Portland, Oregon
    • Championed by Coalition of Communities of Color (Unite Oregon, Latino Network, Muslim Educational Trust, Imagine Black, NAYA Family Center, Pacific Islander & Asian Family Center, LWV Portland, etc.
    • Expands City Council - Creates four City Council districts with three councilors each and ends City Councilmembers managing day-to-day city services and operations.

 

 

  • Michigan Proposal 3 (aka Reproductive Freedom for All Proposal)
    • Establishes new independent right to reproductive freedom in state constitution and invalidates conflicting state laws
    • Allows state to regulate abortion after fetal viability, but not if abortion is necessary for patient’s physical or mental health
    • Supported by Planned Parenthood Advocates of Michigan, ACLU of Michigan, Michigan Voices, and others
    • Similar wins in California and Vermont. VT’s Proposal 5 won with 72% of the vote! Abortion rights now enshrined in VT constitution. It was supported by groups like ACLU of VT, LWV VT, Alliance for a Better VT and more.

 

 

  • Michigan Proposal 2 (Expanding Voting Access)
    • Championed by ACLU of Michigan, NAACP Michigan State Conference, and League of Women Voters of Michigan
    • Changes voting policies in Michigan, including requiring nine days of early voting, authorizing absentee ballot drop boxes, and allowing voters without photo ID to sign an affidavit verifying their identity.

 

  • DC Initiative 82
    • Championed by DC Committee to Build a Better Restaurant Industry, National Center for Lesbian Rights, DC for Democracy, National Employment Law Project
    • Once again the voters are eliminating the sub-minimum tipped wage, and all servers and bartenders that were under this system will be moved into full minimum wage over the course of the next few years.

 

Resources

Runoffs and Transition Advocacy16 Nov 202200:16:59

Following the 2022 midterm elections, nonprofits can work with newly elected officials on policies to advance their communities’ missions and policy agendas. That transition advocacy is the focus for most of the country, but in Georgia voters have 3 more weeks of non-stop political ads, commercials, texts and direct mail to look forward to thanks to a December 6th runoff election for US Senate. On this episode we discuss the special rules for the Georgia runoff, and what the rest of the country’s nonprofits can do in the transition period to get a jump on 2023.

 

Our attorneys for this episode

Leslie Barnes

Natalie Ossenfort

Tim Mooney

 

Show Notes

 

Georgia’s Runoff, Other States’ Recounts, & Contests

How can nonprofits navigate the post-election space, in states where vote totals are not yet finalized and in Georgia, where voters are facing a run off election in under one month? What can nonprofits do in these states?

  • GA still has candidates
  • GA's new election law
  • Opportunities for (c)(3)s
  • Opportunities for non-(c)(3)s
  • Activities in your personal capacity
  • Ballot curing
  • Recounts & Contests

 

Transition Advocacy

  • 501(c)(3) public charities can build relationships with newly elected officials and their staff to amplify the organization’s mission and advance community’s policy priorities
    • Congratulate or acknowledge those who won their elections
    • Introduce newly elected officials to your organization’s mission / issues, remind them of campaign promises
    • Make budgetary or legislative requests (could be lobbying – IRS & state lobbying disclosure)
    • Recommend people for appointed boards and commissions
    • Take care not to take credit for victory or “flipping the state”
    • Can discuss how (c)(3)s registered “x” number of voters
    • Can discuss how (c)(3)s increased voter turnout
    • Identify likely allies
  • 501(c)(3) public charities can lobby a limited amount.
  • Lobbying is defined as activities designed to influence legislation, for IRS purposes.
  • 501(c)(4) social welfare groups can lobby an unlimited
  • Private foundations cannot lobby without incurring a steep excise tax, but they can engage in the following non-lobbying activities:
    • Congratulate newly elected officials
    • Hold elected officials accountable
    • Schedule meet-n-greets
    • Share funding interest
    • Share foundation’s mission
    • Build relationships
    • Influence executive orders, rules, regulations (not IRS lobbying, but could trigger state lobbying disclosure)
    • Join us for future episodes of funding advocacy AND direct advocacy

 

Advocating on Executive Orders

 

Resources

Post-Election Advocacy 202202 Nov 202200:18:29

On this edition of the pod, we conclude our three-part series on nonprofit election advocacy and focus on post-election advocacy activities. After election day there are a wide array of opportunities to protect voters and the election itself. Whether it’s working with state and local officials to ensure that all ballots are counted or litigating potential violations of state or federal election-related laws, nonprofits have a big role to play in the days following November 8, 2022.

 

Our attorneys for this episode

 

Leslie Barnes

Tim Mooney

Natalie Ossenfort

 

Shownotes

 

  • Reminder: 501(c)(3)s cannot support or oppose candidates
  • Nonpartisan motivations to advocate in contested elections
    • Proper administration of the election under the law
    • Ensuring all legal votes are counted
    • Protecting the will of the electorate/upholding democratic principles
    • No IRS guidance on this, but it’s consistent with approved pre-election and election days advocacy
  • Example: Litigation
    • Brennan Center’s work in 2000
      • Amicus brief in Bush v. Gore
      • Partisan and nonpartisan interests can legally coexist
      • While the Brennan Center argued for the same thing as the Gore campaign, its work was still nonpartisan because the arguments were centered on voters’ fundamental constitutional rights and not the partisan interests of the campaign.
    • Other examples
      • 2020 example
      • Common Cause’s work in the Georgia gubernatorial election in 2018
      • Michigan Welfare Rights Organization v. Donald Trump in 2020 - filed by NAACP Legal Defense and Education Fund (c3) and NAACP (c4) for violating the Voting Rights Act and the Ku Klux Klan Act
    • What kinds of advocacy are available to nonprofits following election day?
      • Administrative advocacy, including advocacy around secretary of state certifications of the winners, and the process of counting of ballot (depending on state, may qualify as lobbying that triggers registration)
      • Ballot chasing and curing. If a voter submits a ballot that fails to meet requirements under state law (i.e. stray marks, wrong envelopes, their signature doesn’t match the one on file, etc.), there may be a role that nonprofits can play to help those voters fix the problem within the time limits set by state law (check out practical guidance voter assistance series for additional details about state laws related to ballot chasing and curing activities) - educate voters on how to track their own ballots
      • Protests and other public gatherings, demanding proper administration of all ballot counts and fidelity to election procedures under the law. 
      • Direct advocacy to members of legislative bodies or governors when they are making decisions that are critical to the disposition of an election. This includes lobbying for emergency legislation to keep polls open or allow absentee voting to be extended, calls for oversight, in the event of natural disaster, following Ian and Fiona. Superstorm Sandy Impacted the 2012 Presidential election.
      • 501(c)(3)s can do any of these things for nonpartisan motivations
      • 501(c)(4)s and other nonprofits can do these things with nonpartisan motivations, or with partisan reasons (tax law limits how much). Election laws dictate the rest.
    • 501(c)(3)s can work in coalitions with other nonprofits that are doing nonpartisan motivated work
    • Each state will have different deadlines for election certification – remember that calls to “stop the count” or anything else to hinder the proper administration of the vote prior to that date are anti-democratic acts and nonprofits can take a role in defending against these cynical tactics.

 

 

Resources

Election Days Advocacy 202219 Oct 202200:22:09

On this episode, we tackle election days advocacy. We intentionally say “days” since many states offer vote by mail or early in-person voting well before election day. This means that voting doesn’t just happen on election day itself, even though the election is on November 8th this year. We talked about the role nonprofits can play leading up to this period a few weeks ago — on this episode we talk about their big role in helping people vote during this "election days" period.

Attorneys for this Episode

  • Leslie Barnes
  • Tim Mooney
  • Victor Rivera

 

Why should 501(c)(3)s do this work?

  • 501(c)(3)s are trusted messengers.  
  • Educate your community and constituents about their different voting options. 

 

Rules for nonpartisan voter engagement

  • No supporting/opposing candidates
  • Other rules will vary by states and sometimes even counties

 

Types of nonpartisan voter engagement on "voting days"

  • Voter education
    • What to expect going to the polls
    • Polling locations
    • Proper document/ID required for voting
    • Vote by mail education or absentee voting
    • Setting expectations for results
  • GOTV
    • Facilitate voting by offering rides to polls (ex. Souls to the Polls)
    • But check state laws.
    • Absentee voting, line warming, what can be worn inside polling places
    • providing childcare or identify childcare services
    • Translation of voting materials for non-English readers. 
    • Social media messaging
    • Text banking, etc. etc.
  • Election protection
    • Provisional ballots
    • Be a poll worker, poll monitor or staff voter protection hotlines in your community.
    • 866-OUR-VOTE is probably the most well-known election hotline in the NP community.
    • Educate on misinformation and voter intimidation.
  • Litigation
    • Example: Texas Civil Rights Project. Stopped voter “purges” that would have affected many naturalized citizens. https://www.bolderadvocacy.org/story/legal-advocacy-in-action-texas-civil-rights-project/
  • Mobilize public support for safe and fair election

 

Private Foundations

  • Private Foundations can fund all nonpartisan efforts (except you cannot earmark funds for voter registration drives without complying with additional rules) 
    • election protection litigation
    • poll monitoring
    • rides to the polls
    • supporting poll workers for everything they need on election days.
    • voter education messaging

 

Partisan work

  • 501(c)(4)s-can do everything a c3 can do + they could do one of these activities in a partisan manner. 

 

Resources

Election Protection & Voter Assistance05 Oct 202200:16:15

On this episode, we’ll discuss how different types of tax-exempt organizations can ensure the right to vote is protected by engaging in election protection activities and assisting voters at the polls. and potentially afterwards. Whether it’s poll monitoring, ballot curing, staffing an election protection hotline, or providing rides to the polls, we'll discuss the rules that apply to 501(c)(3)s and 501(c)(4)s so that your organization can ensure that all eligible voices are heard this election season. 

Attorneys for this episode  

  • Tim Mooney  
  • Natalie Ossenfort 
  • Quyen Tu 

Shownotes 

  • Poll watching / observing 
  • Litigation 
  • Rides to Polls 
  • Ballot chasing and curing 
  • Poll monitoring 
  • Count monitoring 
  • Voting education 
  • Nonpartisan activity
    • No support or opposition of candidates
    • Facts and Circumstances
    • Follow FEC rules if federal candidates on ballots (no incentives for voting or registering to vote) 
  • State law often adds layers of complexity here – be sure to know what is allowed in your state
    • Ohio: must stay outside 100ft no-solicitation permitter when line warming
    • Michigan: strict rules related to hiring a car to provide rides to the polls (effectively prohibited unless voter unable to walk)
    • CO / TX: strict rules that apply when you want to hand out and collect voter registration applications
  • Voter Assistance Series (AZ, CA, CO, FL, GA, IL, Maine, Michigan, Minnesota, Nevada, New Hampshire, New Mexico, NY, North Carolina, Ohio, Pennsylvania, TX, Virginia, Wisconsin)
    • Voter Registration Rules
    • Vote by Mail Rules
    • Correcting errors on absentee ballots (ballot curing)
    • Rides to Polls Rules
    • Line Warming Activities  
    • Poll Watching
    • What about selfies? 
  • Partisan Voter Protection
    • Ballot Chasing and Curing can be done with a partisan focus (for instance, only trying to cure votes of one party, litigating on behalf of a candidate)  
    • Off limits for c3s, which must engage in nonpartisan advocacy ONLY 
    • Ok for c4s but counts as secondary activity 

Resources
Practical Guidance – Voter Assistance Series, released in partnership with the Democracy Capacity Project 
Rules of the Game – Guide to Election Related Activities for 501(c)(3)s 
Election Checklist for 501(c)(3)s
Combating Voter Suppression & Election Subversion

Pre-Election Advocacy21 Sep 202200:18:40

On this episode, we discuss the unprecedented election-year challenges we face and the ways all nonprofits can help ensure a safe election. As trusted messengers, nonprofits can explain voting options and deadlines; encourage absentee voting and a new generation of poll workers; conduct election protection programs; support and join litigation and even facilitate voting and promote increased voter turnout. 

This is a repodcast of the first part of our three-part series from 2020. 

Our attorneys for this episode    

Leslie Barnes  

Tim Mooney  

Quyen Tu  

 

Shownotes 

  • Election-year challenges 
  • Dangers for in-person voting 
  • Massive poll worker shortage 
  • Monumental increase in voting by mail 
  • Predictions for contested elections/delayed results 
  • Defunding the United States Postal Service 
  • Interference in the election by foreign and domestic actors 
  • Reminder - 501(c)(3) organizations must remain nonpartisan  
  • When We All Vote Video – Voter Registration Drives 
  • https://youtu.be/XNt-9v3HY30s 
  • Created by a c3, When We all Vote 
  • Shared by a c3, NAACP Legal Defense and Education Fund 
  • Nonpartisan – no support or opposition for any candidate for elected office 
  • Explains how schools can create and promote a voter registration drive  
  • Explains how volunteers can share news of newly registered voters on social media 
  • Safe for community foundations and c4s too! 
  • Special rules exist for private foundations  
  • Can’t buy votes. Don’t exchange anything of value for someone completing a voter registration form or voting. 
  • Can spend money to facilitate voting – Examples  
  • Must also follow state law regarding voter registration and drives 
  • IRS permits targeting voter outreach for nonpartisan reasons  
  • Fair Fight Action Video – Vote By Mail/Voter Education 
  • Encourages Georgians to vote by mail to shorten lines for those who must vote in person and reduce risk for all 
  •  
  • Fair Fight Action is a 501(c)(4) and could engage in partisan activity as secondary activity 
  • This video is a nonpartisan example of voter outreach/education – primary activity 
  • Safe for c3s to share as well! 

 

  • Houston Justice Coalition Post 
  • Safe for c3s and c4s to share government messages 
  • Nonprofits can volunteer their space for voting/polling centers 
  • Best practices for 501(c)(3)s 
  • Nothing can support or oppose candidates 
  • Avoid mixing issue advocacy with voter registration/GOTV/voter education 
  • No candidate pledges 
  • Any interaction with candidates? Offer the same info to others running 
  • Best practices for 501(c)(4)s 
  • Can support or oppose candidates – track efforts – secondary activity 
  • Be aware of state laws 
  • Don’t coordinate efforts with federal (and usually) state candidates 
  • Report independent efforts under campaign finance laws 

 

Resources 

Bolder Advocacy Election Activities Page 

Want to Conduct or Fund a Voter Registration Drive 

Election Protection Efforts Factsheet  

Election Year Activities for 501(c)(4)s 

How 501(c)(4)s Can Hold Elected Officials Accountable  

Partisan Electoral Activity: What is it and What Can You Do? 

 

Non Bolder Advocacy resources 

Guide on how to do a school or community voter registration drive: https://www.headcount.org/wp-content/uploads/2018/03/Booklet_Final-1.pdf 

For college student looking for information on voting? Check: https://andrewgoodman.org/myvoteeverywhere/

Tax Law and Elections with Erin Bradrick12 Jun 202400:29:03

On this episode we are joined by Erin Bradrick, a principal at Neo Law Group, to delve into the complexities of tax law and its implications for nonprofit organizations during election seasons. Our discussion focuses on the distinctions between 501(c)(3) and 501(c)(4) organizations, the specific rules governing their political activities, and the strategies nonprofits can employ to navigate these regulations while effectively advocating for their causes to ensure compliance without sacrificing impact.

 

Lawyers for this episode

 

Shownotes

  • 501(c)(3)s vs. 501(c)(4)s
  • Election Activities and Enforcement
  • Nonpartisan Election Activities
    • Voter engagement activities (registration, get-out-the-vote)
    • Issue advocacy, voter education, and candidate education
    • Commenting on sitting elected officials in their official capacity
  • Challenges in Current Political Climate
  • Fiscal Sponsorships
  • Practical Advice for Nonprofits

 

Resources

 

Advocacy Wins07 Sep 202200:17:50

We talk a lot about advocacy, but what’s advocacy without some wins? On this episode, we highlight some of the victories nonprofit advocates have achieved at the state and federal level.

Attorneys for this episode

  • Nona Randois
  • Victor Rivera
  • Tim Mooney

 

California

  • This summer California made history as the first state to agree to fully remove exclusions for Medi-Cal health coverage (California’s version of Medicaid) for all who are income eligible, regardless of immigration status.
  • This year’s budget removed the final exclusions for that population, who will be eligible to access health coverage through Medi-Cal starting by January, 2024.
  • California Immigrant Policy Center and Health Access California formed the #Health4All coalition in 2013. By 2022, the coalition consisted of 180 state and national organizations committed to health and racial justice.
  • Bolder Advocacy has supported California Immigrant Policy Center (CIPC), Asian Americans Advancing Justice affiliates, Inland Coalition for Immigrant Justice, Public Health Institute, and many other members of the #Health4All coalition by providing training and technical assistance throughout this effort.
  • Comment by Sarah Dar, the Director of Health and Public Benefits Policy at CIPC

 

Texas

  • PN3
    • A pre-natal to 3 collaborative whose mission statement is that all Texas children are born healthy and have equitable access to health and early learning support in their homes and communities.
    • They were able to advocate for an expansion to post-partum Medicaid coverage for Texas moms during the last Texas legislative session.
    • During the most recent legislative session, the Texas House of Representatives overwhelmingly approved a bill that offered 12 months of coverage. However, the Texas Senate amended the legislation to six months instead. While the application is still in review, the work done by groups like PN3 has already made a significant impact.
  • Burn Pits 360 (https://www.texastribune.org/2022/08/08/texas-burn-pit-bill/)
    • PACT Act - expanding benefits for veterans who have been exposed to toxic burn pits and providing better coverage for veterans overall.
    • With the passage of this bill, veterans who are diagnosed with any of the conditions listed in the legislation will be deemed automatically eligible for health coverage.

Federal and West Virginia

  • The Inflation Reduction Act (IRA) recently passed and was signed by President Biden
  • Formerly known as Build Back Better, many nonpriofits advocated for passage on all facets including tax reform, climate change and inflation relief
  • “Kayaktivists” met Sen. Manchin on the Potomac river at his boat/yacht
  • Manchin heard from representatives of community organizations across the state (including very rural southern WV)
  • Fast forward 11 months and “will he or won’t he” Sen. Manchin was a critical element in passage of IRA – these WV advocates were a big piece of that

 

Resources

Summer Internships With Advocacy Organizations24 Aug 202200:20:12

On this edition, we turn the mics on ourselves and feature two of our summer interns... what is it like to intern at an advocacy nonprofit and how do they contribute to the work we do at Alliance for Justice? 

 

Featured on this episode 

Jasmin Azizi 

Dylan Abrokwa-Jassor 

Host – Tim Mooney 

Executive Producer – Jairo Gomez 

 

Questions asked 

Tell us briefly about yourself. What are you currently studying? What are your career goals and why are you interested in that kind of work? 

Why did you decide to intern with AFJ? Why do you think this work is important? 

What was your understanding (or did you have any experience with this kind of work before) of this kind of work before interning with us? 

How would you explain your team within AFJ does? 

You do a lot of research in your role. Do you have any tips on being an efficient researcher? Have you noticed any improvement in that regard due to your time interning here? 

Was there anything that surprised you or that you didn’t expect about interning for an advocacy nonprofit / AFJ? 

What has been your proudest moment(s) interning with us? 

How do you think your experiences in this internship will benefit you long term in terms of your career or even in your personal life? 

Anything you would like our listeners or prospective interns at a nonprofit know about after your experience this summer? 

Foundation Engagement in Election Season10 Aug 202200:18:08

We spend a lot of time on the pod talking about what public charities can do around election season, but let's spend some time talking to the funders out there. If you’re making grants to public charities, you play a big role in your communities... and as it turns out, you can also join them in many of the same nonpartisan activities around elections. On this episode, we’re covering the types of voter engagement and funding opportunities available to private and public foundations.

Nonpartisan Candidate Education

  • Great way to make sure the candidates understand the issues of importance to your foundation and its work
  • Candidate education must be done by both private and public foundations in a nonpartisan way.
  • Being nonpartisan means no support or opposition of candidates (facts and circumstances test)
  • For candidate education
    • Offer educational materials to all candidates in a race
    • Make efforts to ensure that candidates are provided with equal information
  • If making a legislative ask in your educational materials, it could count as lobbying if person running for office is incumbent legislator
  • That’s a no for private foundations, but public foundations are free to engage in lobbying in limited amounts

Candidate Debates / Forums

  • Public and Private foundations can get the candidate together so that they can relay information about their policy positions to voters
  • Again, facts and circumstances matter... keep it nonpartisan!
    • Invite all viable candidates
    • Impartial moderator / unbiased audience
    • Fair rules with open-ended questions covering a broad range of issues
    • Provide equal opportunities for candidates to respond
  • What happens if all candidates decide not to participate?
    • The more that do agree to participate, the better.... really comes down to a facts and circumstances analysis

Election Advocacy Funding

  • Provide general operating support to your public charity grantees
    • Can be used for any permissible 501(c)(3) purpose
    • By providing grantees with flexibility to spend funds how they choose, you give them the option to use your funding to engage in nonpartisan election season activities
  • Provide grants to fund specific, nonpartisan, election season advocacy programs
    • Just remember private foundations should avoid earmarking grant funds for lobbying
    • In addition, there are special rules related to private foundation voter registration grants. (Section 4945(f) of tax code)
    • Does not apply to other GOTV activities

 

Resources

Voter Registration Rules for Private Foundations

Debating the Future: Foundations Can Educate the Community Through Candidate Debates

Investing in Change: A Funder’s Guide to Supporting Advocacy

 

Candidate Education27 Jul 202200:17:30

Election season provides a great opportunity for nonprofits and foundations to elevate their issues with voters and candidates. On this episode we’re going to look at ways a variety of tax-exempt entities can engage in outreach to candidates and engage with political parties. We’ll look at ways nonprofits can attend political party conventions, help shape candidate and party platforms, educate candidates on community issues, respond to candidate questions, and more. 

Attorneys for this episode

  • Natalie Roetzel Ossenfort 
  • Leslie Barnes 
  • Victor Rivera Labiosa 

Show Notes 

  • 501(c)(3) public charities can educate candidates on community issues. They can engage with candidates during in-person visits, phone calls, issue briefings, etc. 
  • Just remember, public charities must remain nonpartisan in their outreach by trying to ensure that each candidate is provided with identical or equivalent communications. 
  • Also note that if the candidate is an incumbent legislator, communication with them could be lobbying if you express a view on specific legislation

 

  • Not only can 501(c)(3) public charities proactively reach out to candidates to share information about their missions and research, but they can also respond to candidates’ questions. But there are a few things to keep in mind. 
  • The 501(c)(3) should treat candidates as they would other members of the public. For example, if a candidate calls for any data, you can point that candidate to your website just like you would with anyone else. The important thing is that you are not compiling data just for the candidate or their campaign and that you’re not conducting new research because a candidate requests it. This could be considered a candidate contribution. 
  • Take care not to serve as a policy strategist or research arm of the campaign. Remember, the 501(c)(3) should be careful about allowing its name to be used by the candidate’s campaign. 
  • We recommend as a best practice to designate an experienced staff member to talk with candidates. 

 

  • 501(c)(3) public charities can shape candidate and political party platforms and encourage candidates and political parties to talk about the issues
  • Take care not to praise or criticize a candidate that adopts your organization’s policy issues. 
  • To keep things nonpartisan, include a disclaimer in oral and written testimony that information is being provided for educational purposes only

 

  • 501(c)(4)s can engage in some partisan activity (support or opposition of candidates), but should be aware of FEC and other state laws prohibiting corporate campaign contributions 
  • (c)(4)s cannot coordinate strategy with federal candidates. 
  • (c)(4)s may be able to work with state and local candidates in about half of all states by following state campaign finance laws. 
  • Not all outreach and engagement amounts to a contribution – keeping it nonpartisan as part of your primary purpose 

 

Resources 

 

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