Human Services News

Alliance for Justice:

A nine-week online seminar designed for attorneys, accountants and other professionals who represent tax-exempt organizations engaged in lobbying and election-related advocacy.

Beginning February 20th, Alliance for Justice will conduct a weekly online seminar on tax, lobbying and election law for attorneys and accountants representing nonprofit organizations and foundations. Our attorney trainers will explain the elements of representing nonprofit organizations that lobby for legislation, support or oppose ballot measures, or become involved in candidate elections, as well as the rules of foundation support for advocacy.

Participants will learn the answers to such questions as:

* How much lobbying can charities do?
* How can foundations support public policy?
* What are the rules governing election-year activities by nonprofits?
* What are the common pitfalls of reporting lobbying to the IRS (Form 990)?

Beginning February 20, 2008
Every Wednesday for nine Wednesdays
2:00-3:00 p.m. (E/T)

* 2/20/2008: Week One - Lobbying Fundamentals

This session will identify the basic distinctions between lobbying, advocacy and electioneering by 501(c)(3)s, 501(c)(4)s, and 527 organizations (“PACs”), including the definitions of direct and grassroots lobbying. In addition, this session will also explain the laws governing 501(c)(3) lobbying, including discussions of the 501(h) election, the Insubstantial Part Test, and the application of these rules to ballot measure activities.

* 2/27/2008: Week Two - Lobbying (Continued)

This session includes an examination of the special rules for membership communications, mass media advertisements, and the exceptions to the definition of lobbying. The session concludes with a discussion of recordkeeping techniques and the rules governing mixed-message communications.

* 3/5/2008: Week Three - Foundation Funding of Advocacy

This session discusses advocacy from a funder’s perspective. It begins with a discussion of foundation support of advocacy, the practical and political concerns of foundations, and the importance of supporting advocacy. In addition, this session discusses the legal rules governing private and community foundation support for lobbying and election-related advocacy, general support grants and project grants, and describes grant language that foundations can adopt to comply with these rules.

* 3/12/2008: Week Four - Federal Tax Law Restrictions on Election-Related Activity

This session explains the IRS’s “This facts and circumstances” review of 501(c)(3) election-related activity and candidate elections, highlighting or summarizing available precedential and non-precedential guidance from the IRS including rulings on voter guides, voting records, and candidate debates and forums. The session will also summarize IRS restrictions on election-related activity by 501(c)(4)s and 527 organizations.

* 3/19/2008: Week Five - Federal Election Law Restrictions on Election-Related Activity

This session discusses the key limits on 501(c)(4)s, unions, and 527 organizations’ activity under the Federal Election Campaign Act (FECA), including changes that resulted from the Bipartisan Campaign Finance Reform Act of 2003, highlighting restrictions on contributions, coordinated communications, and express advocacy communications.

* 3/26/2008: Week Six - Strategies for Coalitions and Affiliated Organizations

This session discusses the different roles and functions of 501(c)(3)s, 501(c)(4)s, and PACs, and the federal rules on how these types of organizations work together. The session explores the legal separation necessary between affiliated organizations, the fundraising constraints of each organization, the lobbying distinctions and permissible electoral activity for each organization.

* 4/2/2008: Week Seven - Using the IRS' Form 990

This session describes the IRS’ information return Form 990, including reporting requirements for lobbying and election activity. In addition, it will explain the public disclosure requirements for tax-exempt organizations.

* 4/9/2008: Week Eight - Federal Lobbying Disclosure Act, Gift and Travel Rules

This session will explain the federal lobbying disclosure requirements under the federal Lobbying Disclosure Act as amended by the Honest Leadership and Open Government Act of 2007. In addition, it will describe the new gift and travel rules that apply to lobbyists, including nonprofits that employ lobbyists.

* 4/16/2008: Week Nine - Lobbying Restrictions on Federal Funds

This session describes the restrictions on the use of federal funds for lobbying. It will provide an overview of various categories of federal funding, discuss applicable sources of restrictions, define lobbying as applied to federal grantees, and provide practical suggestions for how federal funding recipients can cope with added restrictions.

The registration fee of $195 covers all nine trainings and reference materials. Individual trainings may be purchased for $35 by visting our events page. To register for the full nine-training course, please contact Jeff Prior at 202-822-6070 or jeff@afj.org. For information, registration or other workshop dates, visit Alliance for Justice's events page at http://www.afj.org/for-nonprofits-foundations/workshops-and-events/.