Live Webinar

65-minute live streaming program
  • January 26
  • 1:00 - 2:05 pm EST

Also available as:

OnDemand Course

Guidance on Lobbying and Political Campaign Activities of 501(c)(3) Organizations

January 26

Gain the tools needed to implement a successful lobbying and electoral program.

Public charities often believe they cannot engage in any lobbying or electoral activities. However, though the IRS has strict rules about what 501(c)(3) organizations can and cannot do, such organizations can engage in a number of activities to advocate for policy positions and influence stakeholders and elected officials on important issues. This material will provide background knowledge; and the tools nonprofits need to implement a successful lobbying and electoral program, including an in-depth discussion of IRS guidance on these topics. You will learn the dos and don’ts of lobbying and political activities for nonprofit organizations and how to implement a successful compliance program to maximize your impact.

Learning Objectives

  • You will be able to define what is and is not lobbying under the tax code.
  • You will be able to describe how 501(c)(3) organizations can lobby and engage with elected officials.
  • You will be able to explain how a 501(c)(3) organization may interact with candidates for office.
  • You will be able to identify prohibited and permissible electoral activities for 501(c)(3) organizations.

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Why Lorman?

Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Introduction
Overview of Lobbying and Political Activity Rules for 501(C)(3) Organizations
  • Comparison of Lobbying and Political Activity Rules
  • Affiliated Organizations and Shared Services
501(C)(3) Lobbying Rules
  • Overview
    • Public Charities and Foundations
  • No Substantial Part Test vs. 501(H) Expenditure Test
  • Lobbying Definitions
    • Direct vs. Grassroots Lobbying
  • Exemptions
Lobbying Compliance
  • Form 990 Reporting
  • Registration and Reporting
  • Timekeeping and Expenditure Tracking
501(C)(3) Political Campaign Activities
  • Overview
  • Impermissible Activities
  • Permitted Activities
    • Nonpartisan Voter Education Activities
    • Interacting With Candidates
    • Candidate Forums
Questions and Answers
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Why Lorman?

Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

This course was last revised on September 26, 2019.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Live Webinar Registration

  • AL CLE 1.1
     
  • This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.1 hours credit.
     
  • AR CLE 1.0
     
  • This course has been approved for 1.0 hours of CLE by the Arkansas CLE Board.
     
  • Arizona CLE 1.0
     
  • The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.0 hours toward your annual CLE requirement for the State Bar of Arizona.
     
  • CA MCLE 1.0
     
  • Lorman Business Center, LLC. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.0 CLE hours of participatory credit.
     
  • CT CLE 1.0
     
  • Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.0 CLE credit(s).
     
  • HI CLE 1.0
     
  • This program was approved by the Hawaii State Board of Continuing Legal Education for 1.0 CLE credit hours.
     
  • IL CLE 1.0
     
  • This course was approved for a total of 1.0 hours of MCLE Credit by the Illinois MCLE Board.
     
  • NH MCLE 1.0
     
  • NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 60 Minutes.
     
  • NJ CLE 1.3
     
  • This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.3 hours of total CLE credit.
     
  • NY CLE 1.0 including Areas of Professional Practice 1
     
  • This course has been approved in accordance with the requirements of the New York Continuing Legal Education Board for up to a maximum of 1.0 credit hours in the area(s) of Areas of Professional Practice for 1.00 hour. Each hour may be counted only as satisfying one category of credit. Duplicate credit for the same hour of instruction is not permitted. This course qualifies for both established and newly admitted attorneys. Lorman Business Center, LLC. has a financial hardship guideline. Please contact customer service at 1.866.352.9539 for instructions on how to apply.
     
  • PA CLE 1.0
     
  • This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.0 hours of substantive law, practice and procedure CLE credit.
     
  • RI CLE 1.0
     
  • This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.0 hours of CLE credit.
     
  • VT CLE 1.0
     
  • This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.0 hours of CLE credit.
     
  • WI CLE 1.0
     
  • This program has been approved by the Board of Bar Examiners for 1.0 hours for use toward the Wisconsin Mandatory CLE requirement.
     
  • WV MCLE 1.3
     
  • This program has been approved by the West Virginia State Bar MCLE Commission for 1.3 MCLE hours.
     
  • CPE 1.2
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: www.nasbaregistry.org. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 1.2 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: . Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
     

Who should attend?

This live webinar is designed for accountants, attorneys, executive directors, officers, board members, controllers, CFOs, and tax managers.

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Why Lorman?

Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Lindsay M. Nathan

Lindsay M. Nathan

Venable LLP

  • Partner in the New York - Rockefeller Center office of Venable LLP
  • Ranked in 2021 Edition of Legal 500: Tax - Not-for-Profit (nonprofit and tax-exempt organizations)
  • Provides advice, guidance, and oversight to political groups and nonprofit organizations on all aspects of federal, state, and local political law, with specific experience in campaign finance, lobbying disclosure, and government ethics and gift rules
  • Former chief in-house counsel for the nation’s largest gun violence prevention organization, Everytown for Gun Safety
  • Previously held senior positions in the office of the governor of New York State, including special counsel to the secretary, staff secretary, and assistant counsel
  • Direct experience working in the public sector, for nonprofit organizations, and political campaigns
  • Can be contacted at 212-218-2137 or [email protected]
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Why Lorman?

Over 34 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 409353
Published 2019, 2022
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