066: REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Candidate Campaign Intervention

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I’m Cynthia Rowland, and this is episode 66 of EO Radio Show. Happy New Year to all of you! As most listeners are undoubtedly aware, 2024 is an election year, and that means that charities and private foundations need to refresh their understanding of election-year issues for organizations that want to remain exempt under Internal Revenue Code Section 501(c)(3).

This week’s episode is a refresh of episode 6 of EO Radio Show, first released on July 7, 2022. Episode 6 covered the limitations of 501(c)(3) relating to candidate campaign intervention. I’ll also refresh Episodes 7 and 8 in the next few weeks. These episodes address legislative lobbying by public charities and private foundations, which will also likely be hot topics in 2024. Check out the show notes for resources from the IRS on these topics, and check out the Farella Braun + Martel YouTube channel for the complete EO Radio Show playlist.

Resources:

Farella Webinar: Election Year Issues for Private Foundations and Public Charities

Bolder Advocacy Resource Library

IRS Chart: Common Tax Law Restrictions on Activities of Exempt Organizations

Treasury Regulation 53.4945-3, Voter Registration Drives

Instructions for IRS Form 8940, Request for Miscellaneous Determinations, used to obtain advance approval of certain voter registration drives under IRC 4945(f)

Farella YouTube podcasts

If you have suggestions for topics you would like us to discuss, please email us at [e-mail]. 

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.