Welcome to EO Radio Show - Your Nonprofit Legal Resource. Here we are, solidly in the 2024 election year, and that means that 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) and avoid the onerous private foundation excise taxes that come into play if a private foundation funds impermissible legislative lobbying. This week's episode is a refresh of EO Radio Show's episode 8, first released on July 25, 2022.
For more information on these related election year issues, listeners may want to go back to episode 66, which covered the limitations in IRC Section 501(c)(3) relating to candidate campaign intervention. Episode 67 refreshed an earlier episode that focused on allowable educational and advocacy activities for public charities, including a discussion of the definition of "lobbying" and the two different rules that apply to public charity, the first of which is the subjective test of Section 501(c)(3) and the second alternative, which is the elective test for charities that make the 501(h) election.
Resources:
Webinar: Election Year Issues for Private Foundations and Public Charities
Bolder Advocacy Article: Private Foundations May Advocate
If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.
Additional episodes can be found at EORadioShowByFarella.com.
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.
Popular Podcasts
Dateline NBC
Current and classic episodes, featuring compelling true-crime mysteries, powerful documentaries and in-depth investigations. Follow now to get the latest episodes of Dateline NBC completely free, or subscribe to Dateline Premium for ad-free listening and exclusive bonus content: DatelinePremium.com
Are You A Charlotte?
In 1997, actress Kristin Davis’ life was forever changed when she took on the role of Charlotte York in Sex and the City. As we watched Carrie, Samantha, Miranda and Charlotte navigate relationships in NYC, the show helped push once unacceptable conversation topics out of the shadows and altered the narrative around women and sex. We all saw ourselves in them as they searched for fulfillment in life, sex and friendships. Now, Kristin Davis wants to connect with you, the fans, and share untold stories and all the behind the scenes. Together, with Kristin and special guests, what will begin with Sex and the City will evolve into talks about themes that are still so relevant today. "Are you a Charlotte?" is much more than just rewatching this beloved show, it brings the past and the present together as we talk with heart, humor and of course some optimism.
Stuff You Should Know
If you've ever wanted to know about champagne, satanism, the Stonewall Uprising, chaos theory, LSD, El Nino, true crime and Rosa Parks, then look no further. Josh and Chuck have you covered.