The nonprofit law podcast highlights legal issues facing nonprofits. Hosted by Tim Mooney, an attorney with over a decade of experience in nonprofit law, this entertaining and informative program helps staff, officers and directors of nonprofits to understand the laws that impact their organizations.
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com Email the show
Election season brings out the advocacy issues for nonprofits
- Some churches are about to get in a heap of trouble… Alliance Defense Fund is trying to take on the IRS and the tax prohibition on electioneering. It’s probably going to cost some churches, but more importantly the hubris will impact the church goers
The First Amedment is alive and well, but it doesn’t simultaneously create the right to tax deductibility of donations. That’s a privilege.
- Campaign finance laws were thankfully overturned, and here’s why… In 2000, Congress passed McCain-Feingold, or BCRA – it contained a well-intentioned but overbroad provision that essentially banned any broadcast advertisement that mentioned anyone running for federal office within 60 days of the November elections.
The Supreme Court overturned it because it banned all ads in those windows, including ones that are purely within free speech categories – like lobbying
When I lobbied supporters and authors of this law, I was constantly asked what kind of things could possibly come up within 60 days of an election that nonprofits and other corporations would want to weigh in on?
Well… we all just experienced it – the rescue bill was firmly within the 60 day window and without the wisdom of the Court (a phrase I do not often use) an election law would have stopped organizations from weighing in on the bill via broadcast ads.
Even supporters of BCRA were uncomfortable on this point… Resources
Election Law Blog on the BCRA 60 day windows Action Urged Against Politicking Pastors – The Chronicle of Philanthropy
Closing Email me with questions and suggested topics
Sign up for the free NLP newsletter… every week get an early look at the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
Need more than the podcast? Tim-Mooney.com and Beyond the Podcast at nplawcast.com nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law
Tim Mooney… Welcome to the Nonprofit Law Podcast Your guide to the laws impacting nonprofits. Shownotes…. nplawcast.com Email the show
More clarity, not less
From BNA:
‘Inferential’ Intervention Trend
[Marcus Owen's] firm has seen the emergence of differing interpretations of the facts-and-circumstances standard that IRS applies to all political activity referrals, he said. Some offices have a more liberal interpretation where only allegations of explicit statements of campaign intervention lead to investigations, while other offices are more willing to look at allegations of implicit or indirect campaign intervention, he said.
What he called a determination of “inferential” intervention is also emerging from IRS. This he described as “inferences derived from discussions of candidate’s positions on an issue … but somewhere else in the organization, another Web site or something off a Web site could carry with it a flavor of the organization’s position on the same issue, and IRS could conflate those two and come to the conclusion that there was inferential intervention.”
Closing Email me with questions and suggested topics Sign up for the free NLP newsletter… every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up. Need more than the podcast? Tim-Mooney.com and Beyond the Podcast at nplawcast.com nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law
Closing Email me with questions and suggested topics Sign up for the free NLP newsletter… every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up. Need more than the podcast? Tim-Mooney.com and Beyond the Podcast at nplawcast.com nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law
Tim Mooney… Welcome to the Nonprofit Law Podcast
Your guide to the laws impacting nonprofits.
Shownotes…. nplawcast.com Email the show
News & Notes - What’s the IRS up to this year? According to its 2008 guidelines (PDF), the IRS is going to be focusing on (1) the redesign of Form 990, and (2) efforts to reign in abusive donation transactions particularly over-valuation of non-cash contributions. More at Guidestar.org.
- Nonprofits and Elections: Balancing Personal Versus Organizational Activity on-demand video screencast is available now as special preview for newsletter subscribers and will be available February 10th for the rest of the listenership. More on newsletter signup at the end of the show. Can a candidate use our space?
- 501(c)(4)s, etc.
- Yes, and you can limit it in a partisan way
- If limited in a partisan manner, this will count toward your limits on partisan activity under tax law
- Use must be incidental (about an hour per week or 4 hours per month) or it might be considered a contribution unless candidate reimburses (federal candidates – state law varies widely)
- 501(c)(3)s
- Must be strictly nonpartisan (nonpartisan debates, etc.) OR
- The use is part of a community offering (church rec room or community room) that is regularly made available for noncommercial purposes, without regard to political affiliation
- You can charge fees Resources FEC: Citizens’ Guide
IRS: CPE Guide, Election Year Issues (PDF – p383)
Closing Email me with questions and suggested topics
Sign up for the free NLP newsletter… every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
Need more than the podcast? Tim-Mooney.com and Beyond the Podcast at nplawcast.com nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Tim Mooney… Welcome to the Nonprofit Law Podcast Your guide to the laws impacting nonprofits. Shownotes…. nplawcast.com Email the show
News & Notes We’re going on holiday schedule into the new year… we’ll have new editions every other week. Happy new year! Sign up for the free NLP newsletter… every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
Beyond the Podcast - Nonprofits are generally underserved in how they approach the regulations and laws because there’s a dearth of services out there that are reasonable for nonprofit budgets - I’ve been very happy with the response to the show… but it’s always a bit frustrating to see the gap between what people can get between a 10 minute show and hiring a lawyer - So, let’s fill that gap and go “Beyond the Podcast” - The Nonprofit Law Podcast will always remain a free resource for nonprofit staff, officers and professionals. Beyond the Podcast will feature options for those who want to go “beyond the podcast” to dig into some of the topics in greater detail. It will stay low-cost – we want to make these easy for even the smallest community nonprofit to afford. - We’ll be launching this on January 7, 2008… but if you are a newsletter subscriber you get an early shot at our first production – Nonprofits and New Media: Legal Rules for using the Internet, Podcasts and Social Networks Nonprofits and New Media DVD - Remember all the way back in #6 when this was announced? - Evolved from an audioguide to a screencast… to a DVD - 90 minutes of training - Join Tim Mooney, a nonprofit attorney with over a decade of experience, for an overview of the laws impacting the use of new media by nonprofits. What does tax law have to say about your organization’s podcast and MySpace page? Are there federal election law implications to your get-out-the-vote efforts to your membership listserve? What kind of copyright issues does your nonprofit face when it uses other people’s photos on its blog? All of these questions, and more, on the first in NLP’s Beyond the Podcast series. - Sign up for the NLP newsletter now and get this early plus get a $10 discount – nplawcast.com/newsletter - Otherwise, keep your eyes peeled to nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Tim Mooney… Welcome to the Nonprofit Law Podcast Your guide to the laws impacting nonprofits. Shownotes…. nplawcast.com Email the show
News & Notes We’re going on holiday schedule through the end of the year… we’ll have new editions every other week through the end of the year. Happy holidays! Sign up for the free NLP newsletter… every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.
What should we be doing at the end of a fiscal year? Listener question… It’s big enough of a task to be mentioned alone: recordkeeping. It’s the law It’s a good management tool It can protect you against false accusations by others that would like to make your organization’s existence more difficult
Corporate record book
Make one if you don’t have it… a binder with all of your important docs IRS determination letter, articles of Incorporation, bylaws, and minutes of board meetings This should be permanently kept and updated when necessary Remember some of these documents must be made publicly available, so this is an important one
Lobbying and other reporting information
Keep track of hours of lobbying as a 501(c)(3) Keep track of amount of partisan activity as a 501(c)(4) You’ll need this for your 990 in the spring
Financial records
Bank statements, old Form 990s, internal reports by treasurers, etc. Keep these for at least seven years (law requires 3 for some, like the 990s)
Make sure you are keeping up with donor receipts for end of the year appeals!
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Tim Mooney… Welcome to the Nonprofit Law Podcast Your guide to the laws impacting nonprofits. Shownotes…. nplawcast.com Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV Why now? Many nonprofits are already planning 2008 and some are already engaged in it Don’t do any of these things? Still important to know in case something unexpected comes up
Voter registration -registering people to vote GOTV – getting people to the polls, or otherwise aiding them to vote
501(c)(3)s Purely nonpartisan One permissible goal – getting people to exercise their right to vote Permissible to target activities if based on nonpartisan criteria like location and audience May not target based upon the way a group votes May target if a disadvantaged or underrepresented group or targeted group has common interest Do discuss a broad range of issues Don’t suggest a correct position Vote green. Register here. – NO You can have an impact on the decisions affecting your life. Register to vote now. – YES Let’s get out the pro-choice vote. Register here. – NO
Other 501(c)s Partisan “slant” ok, but it would then count towards secondary activity, so watch amount 527s Partisan “slant” ok Resources
Email me with questions and suggested topics AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit – go to nplawcast.com for details Need more than a podcast? Tim-Mooney.com nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Tim Mooney… Welcome to the Nonprofit Law Podcast Your guide to the laws impacting nonprofits. Shownotes…. nplawcast.com Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV Why now? Many nonprofits are already planning 2008 and some are already engaged in it Don’t do any of these things? Still important to know in case something unexpected comes up
Ballot Measures Also, referenda, ballot questions, bond measures, state questions, etc. Legislation that is considered by voters Work for or against is considered a hybrid… lobbying by tax law, election activity by state election law
501(c)(3)s Limited capacity to work on ballot measures Reporting requirements and registration usually required under state laws Other organizations? Lobbying not an issue under tax law Reporting requirements and registration usually required under state laws Resources
Email me with questions and suggested topics AP audio & handbook on using the Internet, podcasting and social networking for your nonprofit – go to nplawcast.com for details Need more than a podcast? Tim-Mooney.com nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Tim Mooney… Welcome to the Nonprofit Law Podcast Your guide to the laws impacting nonprofits. Shownotes…. nplawcast.com Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV Why now? Many nonprofits are already planning 2008 and some are already engaged in it Don’t do any of these things? Still important to know in case something unexpected comes up
501(c)(3)s can rent their mailing lists to candidates!? A 501(c)(3) may rent mailing lists to political candidates Must make the list available to all candidates IRS is likely to look less favorably on such list rentals if the 501(c)(3) does not make such lists available to the public on a regular basis on the same terms that the lists are made available to candidates Best practices – use a list broker Other organizations? Less of an issue since they can support or oppose candidates Watch out for contribution prohibitions
Email me with questions and suggested topics Audio guide on using the Internet, podcasting and social networking for your nonprofit coming soon- go to nplawcast.com for details Need more than a podcast? Tim-Mooney.com nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.
Tim Mooney… Welcome to the Nonprofit Law Podcast Your guide to the laws impacting nonprofits. Shownotes…. nplawcast.com Email the show
Month long series on election activity
Focuses on public charities, other 501(c)s and 527s Covering voter guides, debates & forums, renting mailing lists, ballot measures, and voter registration/GOTV Why now? Many nonprofits are already planning 2008 and some are already engaged in it Don’t do any of these things? Still important to know in case something unexpected comes up
Debates & forums
Debate – multiple candidates on “stage” at same time Forum – one at a time appearance
501(c)(3)s Purely nonpartisan Broad range of issues Unbiased questions Invite all viable candidates Apply the rules fairly Impartial moderator Unbiased audience Forums – no contextual favoritism Special issue – inviting candidate for non-candidate reason (award, etc.) ok so long as it is not timed to coincide with the election Other 501(c)s Partisan “slant” ok, but it would then count towards secondary activity, so watch amount 527s Forums and rallies typical Resources
Email me with questions and suggested topics Audio guide on using the Internet, podcasting and social networking for your nonprofit coming later this week – go to nplawcast.com for details. Need more than a podcast? Tim-Mooney.com nplawcast.com
This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.