Nonprofit Speech Rights

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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Pulpit Freedom Sunday Clarifies the Need for Clarity

Hundreds of pastors took to their pulpits on Sunday, Oct. 2, to engage in an annual civil disobedience ritual known as Pulpit Freedom Sunday. Initiated by the Alliance Defense Fund and supported by Glenn Beck, Pulpit Freedom Sunday aims to challenge the current prohibition on partisan electioneering by churches and other 501(c)(3) organizations.

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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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Regulating Political Advertisements: Looking Beyond the FEC

Over the past several election cycles, the statement that “I’m John Smith, and I approved this message” has become a ubiquitous part of the political lexicon. If the Media Access Project has its way, however, a whole new series of disclosures will become just as familiar to the American public.

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CREW Sues the Federal Election Commission over Case Dismissals

Citizens for Responsibility and Ethics in Washington (CREW) and Melanie Sloan, its executive director, recently filed a lawsuit against the Federal Election Commission (FEC) for continually dismissing cases without providing information about the decisions. Those who file complaints with the FEC are often unable to legally challenge the commission's dismissal actions or obtain the reasons for the dismissals.

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OMB Watch Applauds White House Move to Quickly Fill Ethics and Government Reform Roles upon Norm Eisen Departure

WASHINGTON, Aug. 6, 2010—Today, OMB Watch joined with several other good government groups to applaud the work of Norm Eisen, Special Counsel to the President for Ethics and Government Reform. The groups also expressed appreciation that the White House has moved swiftly to replace Eisen, who is departing to become Ambassador to the Czech Republic.

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