2020 Election: Prohibited & Protected Activities
Under the Internal Revenue Code, all section 501(c)(3) organizations are prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Typically, this includes activities such as making financial campaign contributions or public position statements on behalf of your organization in favor of or in opposition to any candidate for public office.
Violating this prohibition could result in significant (and potentially financially catastrophic) consequences for your organization, including:
- Losing your income tax-exemption
- Owing additional excise taxes
- Grant cost disallowances
However, there are also many legitimate and lawful advocacy activities that tax-exempt organizations may engage in and it is critical to understand how prohibited political activity is distinguishable from permissible lobbying efforts and personal speech protected by the First Amendment, particularly for anyone in a management role.
As the 2020 election season moves into full swing, now is a good time to review your organization’s policies and procedures on advocacy and political campaign activity. This webinar will explain the relevant federal laws and regulations, explain what tax-exempt organizations need to do to comply with IRS requirements, and provide strategies on how to do so without stifling permissible advocacy activities. In addition, we intend for you to be able to use the presentation slides to train your staff and will provide sample language that can be incorporated into your relevant policies and procedures.
To purchase the on-demand version of this webinar as a standalone, click here.
- Grants Management Staff
- Compliance Staff
After this webinar, you will be better able to:
- Describe the prohibition on political campaign activity applicable to tax exempt organizations;
- Explain possible ramifications for non-compliance; and
- Distinguish prohibited political activities from permissible lobbying efforts and personal speech protected by the First Amendment.
A Partner with the firm, Mike practices in the Federal Grants and Health Law groups, and has over three decades of experience advising community-based organizations on a broad range of legal matters. Specifically, he offers guidance to Federally Qualified Health Centers, other federal grantees, and several professional and trade associations on the 340B drug discount program, tax exemption, grants law, and fraud matters. [Full Bio]
Carrie Bill Riley
Carrie Bill Riley is a Partner in the health law practice group. She counsels a wide variety of health care clients, including Title X grantees and subrecipeints, and other private and public health care providers, on contracting, regulatory compliance, fraud and abuse, and reimbursement matters. Carrie also provides counsel on transactional matters, including formation and agreements for multi-provider affiliations/joint ventures, general contracting, and residency training arrangements. Prior to going to law school, Carrie worked at a Title X regional training center for several years. [Full Bio]
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Read more about maintaining an attendance record in our FAQs.
- 1.50 Certificate of Attendance
If you would like to add the recorded version of the live webinar to your purchase for an additional $50, please click the checkbox above.
PURCHASING THE RECORDING
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