Nonprofit Voter Engagement

Resource Center: IRS Rules on Election Activities of Charities

 

IRS enforcement of the ban on partisan activities by charities and religious organizations leaves many groups uncertain about what is prohibited partisan intervention. Our resource center follows developments in the Political Activities Compliance Initiative (PACI) in working towards clear rules for nonpartisan voter engagement.

Articles & Analysis

Super (Loud) PACs and Soft-spoken Issue Advocates

Outside groups are spending nearly 1,300 percent more on broadcast advertising for the 2012 election than they did in 2008, according to an analysis released on Jan. 30. This is the clearest demonstration yet that Citizens United v. Federal Election Commission has fundamentally rewritten the rules for political spending.

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Neither Death Nor Certainty for the 501(c)(4) Gift Tax

Anyone keeping tabs on the efforts of the Internal Revenue Service (IRS) to assess gift taxes on major donations to 501(c)(4) organizations should be wondering if the old adage regarding the certainty of death and taxes needs to be updated in the post-Citizens United era.

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Disclosing Dissension: Shareholders Push for More Control of Corporate Political Spending

Although the Federal Election Commission (FEC) is again trying to implement the Citizens United decision, shareholders across the country are refusing to wait for more control over corporate political spending.

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In the Aftermath of Citizens United, Courts Muddy the Waters on Political Engagement

While observers agree that Citizens United v. Federal Election Commission is already transforming the way political campaigns operate, courts cannot seem to agree what the decision truly means.

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Congress Fails to Address Corporate Political Spending before August Recess

Recent congressional actions highlight concerns over corporate involvement in elections. Before the August recess, Congress made several attempts to regulate corporate electoral involvement, including the Senate’s failed attempt to pass the DISCLOSE Act and the House Financial Services Committee’s approval of the Shareholder Protection Act. Though some lawmakers worked around the clock, Congress ultimately failed to follow through on reform before the recess.

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Nonprofits Active in Voting Rights Issues before Midterm Elections

As the midterm elections approach, nonprofit organizations are staying active in voting rights issues. Nonprofits have played key roles in the settlement of a New Mexico voting rights case, opposition to the state of Georgia's challenge to the federal Voting Rights Act, and advocacy supporting the Fair Elections Now Act. Through these and other activities, nonprofits are advocating for a process that ensures that their constituencies' interests are represented.

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Nonprofits Work to Restore Ex-Offender Voting Rights

Voting is a fundamental right and a cornerstone of our democracy, yet millions of Americans have had their right to vote revoked for periods ranging from the time spent incarcerated to a lifetime. Nonprofit organizations are playing a major role in efforts to restore voting rights to ex-offenders with felony convictions, and recent developments in Virginia and Washington State highlight the importance of nonprofit involvement in the issue.

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Supreme Court Hears Arguments on State Disclosure of Petition Signatures

On April 28, the U.S. Supreme Court heard oral arguments in Doe v. Reed, a lawsuit filed by a political action committee in Washington State. The case could decide whether public disclosure of referendum petition signatures is permitted or if signing such a petition is a private political act protected by the First Amendment.

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DISCLOSE Act Seeks to Blunt Impacts of Citizens United

To blunt the impacts of the U.S. Supreme Court decision in Citizens United v. Federal Election Commission, Rep. Chris Van Hollen (D-MD) and Sen. Charles Schumer (D-NY) recently introduced companion bills, both called the DISCLOSE Act (the Democracy Is Strengthened by Casting Light On Spending in Elections Act). The legislative response would create new, rigorous campaign finance disclosure requirements meant to prevent moneyed interests from drowning out the voices of citizens and smaller advocacy organizations.

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SpeechNow.org Decision May Expand the Role of Independent Groups

On March 26, the U.S. Court of Appeals for the District of Columbia issued a unanimous opinion in SpeechNow.org v. Federal Election Commission. The court decided that the Federal Election Commission (FEC) could not limit donations to independent political groups that will spend money to support or oppose candidates. This is the first major court ruling to apply the U.S. Supreme Court's holding in Citizens United v. FEC.

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