(Recorded Webinar) 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 live version of this webinar or the live and on-demand package, 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]
Certificates of Attendance: We verify attendance upon completion of a webinar (live or recorded version) and will only issue certificates in the name of the account holder enrolled in the course. If you need to document attendance for someone other than the account holder, we provide blank Certificates of Attendance for a supervisor to sign and certify that a different individual viewed the course.
Group Attendance: Due to the online nature of webinars, we cannot verify participation by more than one person. For groups, we provide an attendance record form and blank Certificates of Attendance to record attendance at a group viewing session and document each individual's participation. We recommend that a supervisor or colleague sign the certificate to certify attendance.
Read more about maintaining an attendance record in our FAQs.
Recorded webinars are available for 180 days after the date of purchase or date of the webinar. Once posted to your account, you can view this webinar anytime on-demand during the access period identified in your purchase confirmation. For additional information on viewing and accessing webinars, view our full terms and conditions here.
If you pay by credit card or PayPal, you will be able to access the recorded webinar immediately (unless the live webinar has not yet occurred). If you pay by check, we will grant access to the recording when we receive your check. You will receive a confirmation email once access is granted. FTLF reserves the right to suspend access to the webinar if payment is not received within 30 days. For more information on payments and registration, please visit our FAQ page.
No refunds will be provided for recorded webinars. FTLF can transfer a registration to someone else within your organization or, provided you have not already viewed the webinar, transfer the registration to another on-demand program. Where the registration fee for the new webinar is higher, you must also pay the difference between the original course and the new course registration fee at the time of transfer. Administrative fees may also apply. If your organization purchased a webinar under the account of a staff member who no longer works for your organization, please Contact Us. View our full policy on refunds and cancellations here.
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