Description
Section 501(c)(3) organizations are limited in their ability to conduct lobbying activities. They are absolutely prohibited from intervening in political campaigns in favor of or in opposition to candidates. Penalties for violation include punitive excise taxes or loss of tax-exempt status. A well-intentioned organization can run afoul of the rules without realizing that its actions are improper. Gear up for the upcoming election year by getting up to speed on the rules, to help your clients operate within them.
Objectives:
- To understand how an I.R.C. 501(c)(3) organization's lobbying activities are measured to ensure they are "insubstantial."
- To recognize political campaign intervention, including indirect intervention that may occur by accident.
- To learn strategies and planning techniques for clients that need to conduct lobbying activity, to avoid excise taxes and threats to exempt status.
The method of presentation is group-live instruction and the program level is basic. There are no prerequisites for this course nor is there any advanced preparation required.