Tax Exempt Organizations: Lobbying and Political Campaign Activities

Prevent Inappropriate Political Activities

2010 is shaping up to be both an important legislative year and a critical election year. With that in mind, the number one question nonprofits are currently asking their counsel is: "What political campaign activities can we be legally involved in?" This fundamental course will give you the answer. Experienced attorney faculty will clarify the activities allowed based on an organization's 501(c) category, as well as define ambiguous terms such as "lobbying" and "prohibited campaign intervention." Be prepared to offer solid advice. Enroll today!

• Learn why, under the Internal Revenue Code, 501(c)(3) organizations have less latitude than other kinds of exempt organizations to do legislative lobbying but are free to contact the executive branch of government and administrative agencies.
• Survey the variety of important non-tax laws regulating or affecting an exempt organization's lobbying and other government relations initiatives.
• Understand what contacts with government are "lobbying" for purposes of various different laws, and what activities are not lobbying, or are otherwise permitted.
• Explore IRS guidance regarding whether or not certain conduct or activities - by a 501(c)(3) organization or its key employees - constitute prohibited campaign intervention.

Who Should Attend 

This fundamental course is designed for attorneys. It may also be of interest to CPAs and accountants, executive directors, presidents, vice presidents, officers and trustees.
 

Course Content 

• Lobbying Rules for 501(c)(3) Organizations Under the Internal Revenue Code
• Important Non-Tax Laws Regulating or Affecting an Exempt Organization's Lobbying and Other Government Relations Initiatives
• What Constitutes "Lobbying?"
• IRS Guidance Regarding Prohibited Campaign Intervention

If you intend to take a course for CLE credit, please make sure your state is listed in the "Accreditation" section to the upper right of the program description. Accreditation displayed is unique to the purchased program format (live conference, live webcast, on demand, podcast). Credit totals listed for live conferences are the maximum credits available. Credits issued will be based upon actual time in attendance.  Credit totals for other formats are for complete programs.  Partial credit is not available for any online or downloadable format. 

West LegalEdcenter will not provide accreditation for states not listed. 

This product is intended for individual use by the named purchaser. Group viewings for online programs may be arranged for five or more attorneys within the same organization prior to viewing by emailing sales@westlegaledcenter.com.