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.

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.

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.

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.

FEC Approves Coordination Rule

(Amanda Adams* 08/27/10; 5 comments)

Statement of Commissioners Highlights Leniency of FEC Disclosure Rules

(Amanda Adams* 08/20/10; 0 comments)

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.