Rules of the Game: The Bolder Advocacy Podcast

  On this episode, the fifth installment of our eight-part, issue-specific series, we'll explore how nonprofits can boldly and safely advocate for gender and reproductive justice. We'll review recent policy developments and discuss how nonprofits can respond through legislative, executive, and judicial branch advocacy. Join us as we break down the rules and share recent examples of how nonprofits are advancing gender and reproductive justice.     Attorneys for this episode    Quyen Tu  Brittany Hacker  Melissa Marichal Zayas    Shownotes  Gender and Reproductive Justice Headlines  Executive Branch Actions  Since taking office, President Trump has signed several sweeping executive orders that undermine the rights of transgender people and women and reduce access to reproductive health care.   These include, for example, orders that terminate federal diversity, equity, and inclusion programs; rescind executive orders that expanded access to reproductive health care; ban transgender people from serving in the military; limit coverage for gender-affirming care; and require federal agencies to recognize only two, “not changeable” sexes.  The DOJ has announced that, outside of extraordinary circumstances, it will stop enforcing the Freedom of Access to Clinic Entrances Act, a law that protects reproductive clinic staff from violence and harassment.   HHS Secretary Robert F. Kennedy Jr. has directed the FDA to review its approval of the medication abortion pill Mifepristone.   We've also seen major funding cuts across several agencies. HHS, for example, has terminated NIH grants focused on LGBTQ+ health issues and frozen millions of dollars of Title X funds, which help provide reproductive health services in low-income communities.    Litigation  Many nonprofits, as well as state attorneys general, have filed lawsuits challenging the executive orders that seek to curtail LGBTQ+ rights and DEI initiatives.   In February, for example, a group of several civil rights nonprofits, along with Crowell & Moring LLP, filed a lawsuit on behalf of Chicago Women in Trades to challenge the Trump administration's anti-DEI executive orders. As a result, a federal court has temporarily blocked the Labor Department from requiring Chicago Women in Trades and other federal contracts or grant recipients to certify that they don't operate any programs that violate Federal anti-discrimination laws, which one of these EOs would require.   Many other provisions of these EOs, however, remain in effect as the cases make their way through the courts.   The National Council of Nonprofits has a continuously updated chart tracking executive orders that impact nonprofits and their current legal status. Just Security has an even broader resource that is tracking all legal challenges to Trump administration actions.    Legislation  Congress is currently considering deep cuts to Medicaid. These proposed cuts would lead to an estimated 8 million Americans becoming uninsured, and would eliminate all federal funding to Planned Parenthood, including funding for preventative health screenings and testing. Proposed budget cuts would also further restrict transgender peoples' access to gender-affirming care.   In Missouri, the state legislature recently approved a new ballot referendum that, if passed, would repeal last year's voter-approved constitutional amendment guaranteeing a right to abortion. This ballet referendum will appear on the ballot in November of 2026 or earlier if Missouri's governor calls a special election.     What can 501(c)(3)s do to respond?   As a reminder, 501(c)(3)s cannot support or oppose candidates for elective public office. This means they can't engage in activity that helps or hurts the chances of a candidate winning an election.  But here's what they can do: They can engage in an unlimited amount of non-lobbying advocacy, and they can engage in a limited amount of lobbying.    Non-Lobbying Advocacy   Educate the public about issues of importance to your organization  The Center for Reproductive Rights' tool, Repro Red Flags: Agency Watch, which tracks key Trump administration appointments and actions related to reproductive health.   PFLAG is tracking and reporting on federal and state legislation and litigation impacting the LGBTQ+ community through its weekly Policy Matters Newsletter and Executive Orders Explainers and Resources web page.  The National Women's Law Center has released a report highlighting how the cuts would impact women and LGBTQ+ individuals.  Engage in administrative advocacy  A March letter sent by Equal Rights Advocates and several other civil rights organizations to Acting EEOC Chair Andrea Lucas urges her to immediately withdraw a series of letters and guidance documents pressuring employers to abandon DEI programs.   Hold a rally  In April, the Coalition for Inclusive Schools & Communities, Live in Your Truth, and the Montgomery County Pride Family held a  rally in support of inclusive education outside the U.S. Supreme Court during oral arguments in Mahmoud v. Taylor.  Initiate or participate in litigation  In May, a Michigan state court permanently struck down three of Michigan's abortion restrictions, agreeing with Northland Family Planning Centers and Medical Students for Choice—two nonprofits plaintiffs represented by the Center for Reproductive Rights—that the restrictions violate the state's constitutional amendment.  Fund advocacy  Public and private foundations can fund advocacy through general operating grants or specific project grants.    Lobbying  501(c)(3) public charities can engage in lobbying, but they are limited in how much lobbying they may engage in.  Under the federal tax rules, most public charities can choose between two tests to determine how much lobbying they can engage in: the insubstantial part test or the 501(h) expenditure test.  Under either test, lobbying includes attempts to influence legislation at any level of government. The exact activities that will count as lobbying will depend on which test the organization uses.   When engaging in lobbying, remember to track and report your lobbying on your annual Form 990, stay within your lobbying limits, and use unrestricted funds.   In addition to the tax rules, federal, state, or local level lobbyist registration and reporting requirements may apply when engaging in legislative and executive branch advocacy. These requirements vary by state and city, so make sure to confirm the types of activities and thresholds that trigger reporting in the jurisdictions where you are lobbying.   The IRS considers ballot measure advocacy a form of direct lobbying because the voters act as legislators when they vote to approve or reject a ballot measure, but keep in mind that your organization may also be required to register and report on ballot measure activity under state or local campaign finance laws.  Since 2022, 501(c)(3) public charities have helped to pass ballot measures that establish a right to abortion in eleven states.    Resources  The Advocacy Playbook for Gender and Reproductive Justice  Public Charities Can Lobby (Factsheet)  What is Advocacy? 2.0 (Factsheet)  Administrative Advocacy: Influencing Rules, Regulations, and Executive Orders (Factsheet)  What Nonprofits Needs to Know About Lobbying in Your State    Understanding the Federal Lobbying Disclosure Act (Factsheet)  Investing in Change: A Funder's Guide to Supporting Advocacy 

In today's episode continuing our eight-part series, we examine how nonprofits are effectively advocating for environmental justice. We'll analyze practical strategies for building awareness and securing advocacy funding while navigating the regulatory frameworks that govern nonprofit activism. Join us for a clear-eyed look at how organizations are making meaningful progress in environmental protection and climate action.    Attorneys for this episode   Tim Mooney  Quyen Tu  Susan Finkle Sourlis    Shownotes   Current Events / Executive Orders:  • Trump Administration Environmental Rollbacks  • Rescinded EPA's Environmental Justice Screening Tool (EJSCREEN)  • Repealed Biden-era executive orders on Justice40, climate equity, and cumulative impacts assessments  • Reinstated NEPA rules from 2019, reducing environmental review for pipelines, highways, and factories  • Revoked protections for sacred Indigenous lands (e.g., Bears Ears downsizing, drilling leases on Chaco Canyon perimeter)  • Impacts on Vulnerable Communities:  • Halted all EPA funding for community air monitoring programs in EJ-designated census tracts  • Suspended grants to community-based climate resilience projects  • Cut FEMA's BRIC (Building Resilient Infrastructure and Communities) equity prioritization language  • Reopened refineries and power plants previously closed for Clean Air Act violations, especially in Black and Latino neighborhoods  • EPA DEI cuts:  • Environmental Protection Agency (EPA) has announced plans to cancel nearly 800 environmental justice grants, totaling over $1.5 billion, which were intended to support projects mitigating climate change impacts in vulnerable communities .  •  Additionally, the EPA is undergoing a reduction in force, affecting employees in its Office of Environmental Justice and External Civil Rights, as part of a broader effort to realign the agency's mission    ·      Non-Lobbying Advocacy o   Nonpartisan Advocacy 101: 501(c)(3)s cannot support or oppose candidates for public office, but they can… o   Educate the public about issues of importance to your organization. §  Waterkeeper Alliance is holding EPA Admin Lee Zeldin accountable for cuts to PFAS research. o   Hold a rally §  Memphis Community Against Pollution rallied to celebrate a victory for clean water, while turning its attention to a clean air fight against an Elon Musk-owned company's proposed data center. o   Initiate or participate in litigation §  AFJ member Earthjustice has sued the Trump administration's improper withholding of IRA grant funds for projects that included Rural Energy for America Program (REAP) grants to install solar panels on small farms. o   Fund Advocacy §  Meyer Memorial Trust funded  41 organizations with EJ awards totaling $6.9 million in 2024 with a focus on frontline and indigenous communities   ·      Lobbying o   501(c)(3) public charities are also allowed to use unrestricted funds to engage in some lobbying activities. o   Tax Code Lobbying 101: Public charities can lobby, but they are limited in how much lobbying they may engage in. §  Insubstantial part test vs. 501(h) expenditure test. §  Under either test, lobbying includes attempts to influence legislation at any level of government. §  Track your local, state, and federal lobbying, and stay within your lobbying limits. o   State/local level lobbyist registration and reporting requirements may also apply when engaging in legislative and executive branch advocacy. o   Ballot measure advocacy (direct lobbying) could also implicate state / local campaign finance and election laws. o   Lobbying wins §  Hawaii just passed a first-of-its-kind climate tax on short-term accommodations to fund defenses against climate change fueled disasters. Sierra Club of Hawaii has been actively lobbying on climate change legislation for years. §  Ballot measure wins (h/t The Nature Conservancy) ·      California: $10 billion climate bond that funds climate resilience, protecting clean drinking water and preventing catastrophic wildfires.  ·      Washington: An effort to roll back the state's Climate Commitment Act was defeated. The CCA provides millions for conservation, climate and wildfire funding, including funding for Tribal nations and at-risk communities. ·      Minnesota: Renewal of the Environment and Natural Resources Trust Fund for another 25 years. The fund will provide $2 billion ($80 million per year from state lottery proceeds) to protect water, land and wildlife across the state. Resources – ·      Earth & Equity: The Advocacy Playbook for Environmental Justice ·      Public Charities Can Lobby (Factsheet) ·      Practical Guidance: what your nonprofit needs to know about lobbying in your state ·      Investing in Change: A Funder's Guide to Supporting Advocacy ·      What is Advocacy? 2.0  

On this episode of the Rules of the Game podcast (the third in an eight-part, issue-specific podcast series), we'll discuss recent headlines impacting criminal legal reform advocates and explain how nonprofits can take action with legislative, executive branch, and judicial branch advocacy. From responding to legislative proposals to initiating litigation, nonprofits nationwide are standing up to fight for our rights and critical reforms to our criminal legal system. This episode will highlight their work and provide information about the rules that apply when nonprofits engage in advocacy to ensure due process, protect the rights of the accused, and improve judicial systems. Attorneys for this episode Monika Graham Melissa Marichal Zayas Natalie Roetzel Ossenfort   Show notes ·      Recent Headlines: Legislation, Litigation, and More! o   Legislation: §  Family Notification of Death, Injury, or Illness in Custody Act: Bipartisan legislation introduced in the U.S. Senate. Would require the DOJ to issue guidance on how federal prisons should promptly notify families of incarcerated individuals who become seriously ill or pass away in prison. o   Litigation §  Criminal legal reform advocates scored a win in Michigan recently, when the MI Supreme Court ruled that mandatory / automatic life without parole sentences for 19-20 year olds convicted of murder are unconstitutional. o   Executive Branch Actions: §  Earlier this year, the DOJ froze work on police reform and other civil rights cases. Now, (in the absence of DOJ leadership on these issues), the burden has shifted to local governments to take action. o   Keep on Your Radar: Trump's “Opening Salvo” in His War Against Criminal Justice Reform Starts With This Nonprofit §  The Vera Institute of Justice, a major criminal justice reform nonprofit, had all five of its federal grants—worth about $5 million—abruptly terminated by the Department of Justice under Attorney General Pam Bondi, a key Trump ally. §  Evaluate your funding sources, and make sure you're not overly dependent on any one source.   ·      Non-Lobbying Advocacy o   Nonpartisan Advocacy 101: 501(c)(3)s cannot support or oppose candidates for public office, but they can… o   Educate the public about issues of importance to your organization. §  Equal Justice Initiative recently provided education related to the wrongful incarceration and conviction of black defendants in murder cases. Not only did they report on research from the National Registry of Exonerations that black Americans are nearly 8x more likely to be wrongfully convicted of murder, but they noted that they are also likely to spend more years in prison than wrongfully convicted white people. o   Hold a rally: §  Earlier this year, a coalition of criminal justice reform advocates and nonprofits in New Mexico held a rally to call attention to the reality of mass incarceration and to propose common-sense alternatives to harsh prison sentences. o   Initiate or participate in litigation: §  The Innocence Project (AFJ Member) and other members of the Innocence Network, engage in litigation on behalf of wrongfully convicted persons who can be proven innocent with DNA and other types of evidence. o   Fund Advocacy §  Private and public foundations can support organizations advancing their charitable missions through general operating grants and/or specific project grants, ensuring flexibility and sustainability in pursuit of shared goals.   ·      Lobbying o   501(c)(3) public charities are also allowed to use unrestricted funds to engage in some lobbying activities. o   Tax Code Lobbying 101: Public charities can lobby, but they are limited in how much lobbying they may engage in. §  Insubstantial part test vs. 501(h) expenditure test. §  Under either test, lobbying includes attempts to influence legislation at any level of government. §  Track your local, state, and federal lobbying, and stay within your lobbying limits. o   State/local level lobbyist registration and reporting requirements may also apply when engaging in legislative and executive branch advocacy. o   Ballot measure advocacy (direct lobbying) could also implicate state / local campaign finance and election laws. o   Lobbying win! §  In March, DC Justice Lab, an AFJ member, and several other nonprofits lobbied in support of Maryland's Second Look Act by submitting testimony to the Senate Judicial Proceedings Committee. This legislation would permit individuals convicted of certain crimes between the ages of 18 and 25, and have served over 20 years of their sentence, to petition the court to modify or reduce their sentence based on demonstrated rehabilitation. Since the committee's hearing, the Maryland General Assembly has passedthe Second Look Act, which now awaits Governor Moore's signature.   Resources – ·      Justice & Equity: The Advocacy Playbook for Criminal Legal Reform ·      Public Charities Can Lobby (Factsheet) ·      Practical Guidance: what your nonprofit needs to know about lobbying in your state ·      Investing in Change: A Funder's Guide to Supporting Advocacy ·      What is Advocacy? 2.0

On this episode of the Rules of the Game podcast, the second installment of our eight-part series focusing on critical issues, we dive into the latest headlines shaping racial justice and immigrant rights. We'll explore how nonprofits can play a pivotal role in advocating for change through legislative, executive, and judicial channels. From raising awareness to securing funding for advocacy efforts, nonprofits across the nation are stepping up in the fight to protect our rights. This episode not only highlights their impactful work but also provides crucial insights into the rules and regulations that govern nonprofit advocacy in the ongoing struggle for racial justice and immigrant rights.   Attorneys for this episode  Monika Graham Brittany Hacker Quyen Tu    Current Events/EOs:     ·      Trump Administration Cuts Funding for Unaccompanied Immigrant Children, essentially terminating the UAC Program   o   UAC Program Responsibilities: §  Ensuring that the interests of the child are considered in decisions related to care and custody §  Ensuring, to the greatest extent practicable, that all unaccompanied alien children in custody have access to legal representation or counsel §  Releasing UAC to qualified sponsors and family members who are determined to be capable of providing for the child's physical and mental well-being o   The Fallout: §  Impacts the work of 100 plus legal service providers §  RAICES 199+ employees laid off §  Interfaith Ministries of Greater Houston 101 employee layoffs §  Catholic Charities Tarrant County 169 employee layoffs §  Catholic Charities Houston/Dallas 180 employee layoffs §  Over 26, 000 children left without legal representation §  Immigration court backlog includes about 3.5 million cases ·      Attacks on Diversity, Equity, and Inclusion o   Trump's order to investigate around 350 philanthropic organizations holding combined assets of $900B due to their DEI programs. o    Funders' responses: Some have remained steadfast in their commitment, while others have backed down. o   Context to understand the broader tension: ·       A surge in commitment to racial equity following the murder of George Floyd by police in 2020. ·       SCOTUS ruling in June 2023: The Supreme Court deemed race-conscious admissions policies at Harvard and UNC unconstitutional in the Students for Fair Admissions case, effectively ending affirmative action in college admissions. ·       In response to SFFA, in August 2023, the American Alliance for Equal Rights sued Fearless Fund, alleging its grant program for Black female entrepreneurs was racially discriminatory. The 11th Circuit Court halted the program during litigation, and Fearless Fund settled in September 2024, ending the program. As a result, grants or contracts restricted to a specific race may now violate federal law. o   Government and private sector DEI offices and programs have shut down. o   Numerous lawsuits are pending, creating additional legal uncertainty. o   Chilling effect already unfolding, with widespread chaos and uncertainty.   ·      Executive Orders (10 in the first 7 days) o   Ended humanitarian parole for immigrants from Cuba, Haiti, Venezuela, and Nicaragua, forcing those legally allowed into the U.S. to leave. o   Attempt to end birthright citizenship. o    Ramp-up of deportations, expanding the list of individuals prioritized for removal. o   Paused the refugee resettlement program, capping it at the lowest level in 40 years. o   Ongoing challenges: Many policies have been paused or are currently being contested in the courts. o   Impact on individuals: Deportations of student visa holders detained by masked individuals, and the arrest of Legal Permanent Residents (LPRs) based on their involvement in Free Palestine movements. o    Deportations to El Salvador without due process for immigrants alleged to be gang members—based solely on tattoos. o   Wrongful deportation: A Maryland man was deported to El Salvador despite a court order prohibiting his deportation. Authorities claim it was an administrative error, with no legitimate reason for his arrest, detention, or removal. Even DOJ lawyers have expressed confusion about why the administration isn't bringing him back, despite being ordered to return him by midnight tonight. o   Shocking incompetence: The lack of diligence and understanding of the human impact of these policies is alarming.         Advocacy ·      Executive Order Advocacy: o   501(c)(3) compliant, safe, nonpartisan, non-lobbying advocacy activity (keeping in mind that other federal, state, and local regulations may apply) o   Track and communicate EOs, assist immigrant communities in understanding their implications, and help prepare through targeted social media campaigns o   Develop a preparedness plan for potential ICE actions at your nonprofit, ensuring the safety and rights of those involved ·      Fund Advocacy: o   General support grants provide funding that is not earmarked for a particular purpose and can be used at the discretion of the recipient organization to advance their mission and cover operating costs.  o   Specific project grants: Private foundations must review the grantee's project budget and may award up to the non-lobbying portion. Funds must be used exclusively for the designated project. o   Note: Public foundations that have made the 501(h) election may follow the same general support and specific project grant rules that apply to private foundations, and these grants should not be considered a lobbying expenditure by the foundation, even if the recipient public charity spends the grant funds on lobbying ·      Public Awareness: o   Amplify the voices of unaccompanied children through powerful storytelling campaigns that humanize their experiences and bring attention to their plight. o   Conduct in-depth research on the impact of funding cuts, highlighting how these reductions are affecting the lives of vulnerable children, and share these findings publicly to increase awareness. o   Actively engage with your community by hosting events, discussions, or social media campaigns that educate the public on current issues surrounding unaccompanied immigrant children and provide actionable ways they can advocate for meaningful change. Lobbying  ·      Tax Code Lobbying 101: Public charities can engage in lobbying! Ensure you track and report all local, state, and federal lobbying activities while staying within legal limits. ·      Host a Lobbying Day: Organize a dedicated event, like AILA's National Day of Action, to mobilize supporters and advocate for critical issues. ·      Engage in Ballot Measure Work: Actively participate in ballot measures to influence public policy decisions at the local or state level. ·      Remember: o   State/local level lobbyist registration and reporting requirements may apply when engaging in legislative and executive branch advocacy. o   Ballot measure advocacy could implicate state/local campaign finance and election laws.        Resources ·      Race and Equity: The Advocacy Playbook for Racial Justice and Immigrant Rights  ·       The Impact of Government Funding Cuts on Unaccompanied Children and the Role of Nonprofits in Fighting Back ·      Public Charities Can Lobby ·      Practical Guidance: What Your Nonprofit Needs to Know About Lobbying in Your State ·      Investing in Change  

On this episode of the Rules of the Game podcast (the first in an eight-part, issue-specific podcast series), we'll discuss recent headlines impacting the LGBTQ+ community and explain how nonprofits can take action with legislative, executive branch, and judicial branch advocacy. From responding to executive orders to initiating litigation, nonprofits across the country are standing up to fight for our rights. This episode will highlight their work and provide information about the rules that apply when nonprofits engage in advocacy on behalf of the LGBTQ+ community.   Attorneys for this episode Natalie Roetzel Ossenfort Sarah Efthymiou Brittany Hacker   Show notes ·      Current Events/EOs: o   PFLAG Policy Matters Newsletter-federal and state-by-state legislative and litigation actions o   One EO creates Narrow definition of sex as binary male or female and has multiple other impacts §  Directs HHS secretary to end coverage for gender-affirming care through the Affordable Care Act §  Plans to move trans women in federal custody to men's prisons o   Attempting to stop gender affirming care for people under 19 o   Banning transgender people from serving in the military o   Administration terminated grants funded by the NIH focused on LGBTQ+ health issues. Planning to shut down the HIV prevention division of the CDC. o   Attacks on DEI initiatives and other generally bad EOs: dismantling department of ed, eliminating funding for nonprofits ·      Advocacy o   Non-partisan 101: cannot support or oppose candidates for office o   Educating the public: stay updated on changes to law §  Lead or attend trainings and conferences §  March 31 is trans day of visibility §  Orgs like HRC and PFLAG are doing a great job tracking and reporting on EOs and changes to laws o   Executive branch advocacy: §  EO advocacy is not lobbying under tax code definitions §  Oppose executive cabinet actions: submitting comments to proposed regulation changes like the State Department gender markers. Advocates for Trans Equality and others made easy guides and platforms on how to do this. o   Hold a rally: SCOTUS rally April 2 for case about access to Planned Parenthood services through Medicaid (Medina v. Planned Parenthood South Atlantic) o   Litigation: §  Almost all of Trump's actions affecting the LGBTQ+ community are already being heard in the courts and are currently on hold §  PFLAG v. Trump: challenging EO that withholds funds from medical providers that provide gender-affirming care for people under 19 (currently have a preliminary injunction) §  Federal judge granted preliminary injunction halting the trans military ban: NCLR and GLAD lawsuit §  Ohio state appellate court ruled the state's gender-affirming care ban unconstitutional ·      Lobbying o   Tax Code Lobbying 101: Public charities can lobby! Track and report your local, state, and federal lobbying and stay within your limits.   o   Federal trans athlete ban: was brought up and failed to advance in the Senate—lobbying win! o   Emphasize state-level work, local laws, ballot measures §  Sanctuary cities for trans healthcare §  Make protections for LGBTQ+ community greater than what the federal law requires o   Remember: §  State / local level lobbyist registration and reporting requirements may apply when engaging in legislative and executive branch advocacy. §  Ballot measure advocacy could implicate state / local campaign finance and election laws.   Resources ·      Pride and Equity: The Advocacy Playbook for LGBTQ+ and HIV Communities ·      Public Charities Can Lobby (Factsheet) ·      Practical Guidance: what your nonprofit needs to know about lobbying in your state  

  For regular listeners of the pod, you may recall that we've discussed fiscal sponsorship in past episodes. Fiscal sponsorship is a great way for a new charitable organization to work with an existing 501(c)(3) to get up and running (including engaging in important advocacy) whether waiting to receive its own IRS tax-exempt status or not. Today, we're going to look at this topic form a different point of view – that is, from the fiscal sponsor's perspective. On this episode, we'll chat about considerations fiscal sponsors should keep in mind when engaging in, and when supporting projects engaging in, advocacy. And we're very happy to be joined today by Josh Sattely from Social Impact Commons.    Attorneys for this episode  Sarah Efthymiou  Melissa Marichal Zayas  Victor Rivera  Josh Sattely, Social Impact Commons    Shownotes  Overview of fiscal sponsorship   Our focus today is on 501(c)(3)s, but fiscal sponsors come in different forms, including 501(c)(4)s  There are different types of fiscal sponsorship, but the two most common are:  Model A (Direct/Comprehensive): Project operates within sponsor's organization.   Model C (Grant Relationship): Sponsor collects donations and grants funds to the project.  Why Advocacy Matters for Fiscal Sponsors   Enhances impact, credibility, and systemic change.  What type of advocacy is allowed under fiscal sponsorship?   Lobbying: Direct vs. grassroots lobbying.  Non-Lobbying Advocacy: Educational activities, voter engagement, rulemaking, corporate influence, litigation.    What are some of the Key Concerns for Fiscal Sponsors Engaging in Advocacy?   Differentiating advocacy, lobbying, and political activity.  Compliance and reporting at state/federal levels.  Best practices for educating projects on compliance:  Use existing resources like AFJ.   Discuss advocacy/lobbying expectations early.    Case studies of advocacy in action:   Network to Abolish the Death Penalty  Lift Louisiana, a fiscally sponsored project of Tides Center    Common Misconceptions About Advocacy & Fiscal Sponsorship   Overly conservative approaches due to funder restrictions.  Misunderstanding grant/lobbying reporting obligations.    Options for Projects Wanting to Go Beyond 501(c)(3) Limits   Form a 501(c)(4) or partner with an existing one.  Consider PACs or for-profit structures.    Key Takeaways  Stay engaged in advocacy but ensure compliance.   Push back on unnecessary funder lobbying restrictions.   Don't overlook state/local advocacy.   Consider existing (c)(4) partnerships before starting a new one.    Resources Social Impact Commons  Fiscal Sponsorship: 6 Ways To Do It Right by Gregory Colvin  Rules of the Game Podcast: Fiscal Sponsorship 

Threats to find and deport undocumented immigrants in the United States have grown immensely since the start of the Trump administration. Nonprofits can continue fight for immigrant rights and include undocumented activists in their advocacy efforts. Even though we at Alliance for Justice aren't immigration lawyers (so what comes out of our mouth will not be legal advice), we felt it was important to address how nonprofits can work with undocumented activists and continue to fight for immigrant rights. In today's episode, we'll first talk about what undocumented activists can and cannot do when advocating with nonprofits and what nonprofits should keep in mind.   Attorneys for this Episode Quyen Tu Brittany Hacker   There are a number of ways that nonprofits can engage undocumented activists to help support their missions. And these activists are often the best voice to amplify when the rights at stake directly impact them. ·      Free speech and assembly: peaceful protest (be careful of arrest, could result in ICE arrest) ·      Advocate for policy change: o   Advocate for or against executive orders and executive branch policies like ICE priorities and border protocols o   Community organizing o   Education of the public or officials o   Lobbying o   Ballot measure campaigns (check state & local laws) o   Be plaintiffs in a court case or a nonprofit can file a case to represent the interest of undocumented immigrants: like ACLU case on birthright citizenship   There are a few things undocumented immigrants are not allowed to do, including: ·      Assist citizens in completing voter registration applications ·      Cannot contribute anything of value to federal, state, or local elections (money, volunteer time)--for both undocumented and visa holding immigrants o   Considered a foreign agent interfering with an election o   It is also prohibited for nonprofits to knowingly solicit or receive contributions from foreign nationals (including undocumented activists) ·      Vote in federal elections ·      Work without employment authorization     Best Practices: -for non-citizens: Consult an immigration attorney! Be prepared if you engage in protest. Check out know your rights resources and trainings in the show notes. - If you are a nonprofit planning work with undocumented activists: ·      Consult legal counsel: especially if doing partisan work ·      If you serve immigrant communities, have policies in place to protect clients and staff, know what ICE agents can and cannot do -Make sure that your nonprofit is in good standing; have appropriate documents and robust compliance so if you are investigated, you know you're operating on solid legal grounds. Check out our nonprofit advocacy check-up, a compliance list and recent episode on this topic.   Examples of great work involving undocumented activists: ·      ILRC: great immigrant rights tool kits, legal resources for immigrants about visas and other legal processes, ways to get involved with local lobbying and policy work   Resources -Engaging in Advocacy with Undocumented Activists -Race and Equity: The Advocacy Playbook for Racial Justice and Immigrant Rights -Advocacy Check-Up: Nonprofit Self Assessment -ILRC know your rights Toolkit -10 Things Noncitizen Protestors Need to Know (ILRC) -NYLPI Guidance to Nonprofits Regarding Immigration Enforcement -Immigrant Arc list of EOs on Immigration (includes status of litigation, NY focused but applicable nationwide)  

Does your nonprofit want to build power and amplify its impact by engaging in robocalling and texting campaigns? Would it surprise you to find out that while this type of advocacy can effectively boost your reach and put you in touch with thousands (even millions) of supporters, it also comes with rules related to opt-out requirements, mandatory disclaimers, prior consent, and more? On this episode, we'll introduce you to our new Robocalling guide and walk through several of the issues your nonprofit needs to think about before you pick up the phone or click send on a robocall or robotext campaign.     Attorneys for this Episode  Monika Graham  Melissa Marichal Zayas  Natalie Ossenfort    Robotext and Robocall Campaigns  Federal Communications Commission (FCC), Federal Trade Commission (FTC), and Federal Election Commission (FEC) each regulate robocalls and robotexts  For example, the Telephone Consumer Protection Act (TCPA), enforced by the FCC, strictly limits when organizations can make robocalls and robotexts. Violations of TCPA can result in stiff fines, so know the rules before you launch your next campaign.  Keep in mind that many states also have their own rules on these communication methods.  Federal Restrictions on Robocalls / Robotexts  What are robocalls and robotexts? Calls or texts made with an autodialer or using an artificial or pre-recorded voice.   Under federal law (the TCPA), a nonprofit organization must obtain an individual's “prior express consent” to: (a) send a call or text to a cell phone using an autodialer, a prerecorded voice, or an artificial voice, or (b) to send more than three prerecorded or artificial voice calls to a landline in a 30-day period.  Express consent requires:  The person gave permission to be contacted at their cell phone number.  The call is within the scope of the consent given.  The person hasn't revoked their consent.  Prior express consent is not the only consideration you need to think about before engaging in robocall or robotext campaigns. Identification, opt-out, and disclaimer requirements are going to be relevant too.  For example, federal law requires that all pre-recorded voice telephone messages to cell phones or landlines must include a specific identification disclaimer. Disclaimer must:  Clearly state at the beginning of the message the official registered name of the organization initiating the call, and  The telephone number of the organization (not the number of the vendor who placed the call, a 900 number, or a number for which charges exceed normal local or long-distance transmission charges).  Disclaimers may also be required if a non 501(c)(3) organization expressly advocates for or against a federal candidate or solicits contributions in relation to a federal election --> triggering federal campaign finance law, which is enforced by the FEC.  This type of disclaimer should not apply to 501(c)(3)s which are prohibited by the Internal Revenue Code from supporting or opposing candidates for public office.  Likewise, the IRS may require a disclaimer if fundraising solicitations are made by non-501(c)(3)s reminding the potential donor that contributions are not tax deductible.    Remember: State Law Matters Too!  Many states restrict certain types of calls, like robocalls. When they do, they often apply to both cell phones and landlines.  In many instances, state laws are similar to the federal rules, but variations between state and federal law do exist, and some states restrict calls that would otherwise be allowed under federal law.  Consult with counsel before launching your campaign because common state law requirements include:  Notification or self-identification requirements  Time restrictions  Geographic limits  Permit requirements  Prohibitions on caller ID blockers  And more!  State law may also require lobbyist or campaign finance registration and reporting in some instances.    FAQ New Robocalling guide contains a handy FAQ, where you can find answers to common questions like:  What are the best ways to collect cell phone numbers for these types of campaigns?  Are landlines treated differently than cell phones?  What happens when a cell phone number is reassigned to someone other than the person who provided consent?    Resources  Robocalling Rules: Before You Pick Up the Phone, Hold That Call. What You Need to Know about Robocalls, Robotexts, and Autodialers 

Every day we answer questions from nonprofits about how they can be the most effective advocates they can be while staying legal. On this edition, we answer some of your questions as we get ready for a big year of advocacy!   Attorneys for this Episode Brittany Hacker Monika Graham Tim Mooney   How can a grantmaking organization effectively fund advocacy efforts while adhering to IRS regulations and maximizing impact?      •           Transformative Impact of Advocacy Funding:              •   Supports movements that change policies and empower communities.              •   Advances social justice, environmental protection, and human rights.      •           Key Grant Types for Advocacy Support:              •   General Support Grants:                     •              Not earmarked for specific purposes, providing grantees flexibility.                     •              Can indirectly support lobbying without triggering taxable expenditures, provided no explicit agreement ties the funds to lobbying activities.                     •              Past lobbying by a grantee does not disqualify funding unless explicitly linked to lobbying in the grant agreement.              •   Specific Project Grants:                     •              Designated for specific projects and can include lobbying within the project's scope.                     •              Total grants for the same project must not exceed the non-lobbying portion of the grantee's budget.      •           Legal Considerations for Grantmakers:              •   Private foundations must ensure grants avoid taxable expenditures by following IRS rules for general and specific project grants.              •   Public foundations and charities have more flexibility in funding lobbying but must adhere to lobbying limits under the “insubstantial part test” or “501(h) expenditure test.”              •   Earmarked lobbying funds count toward lobbying limits for both grantmaker and grantee, effectively “double-counting” expenses.      •           Maximizing Advocacy Support:              •   Utilize safe harbor rules like specific project grants to contribute meaningfully without violating IRS regulations.              •   Take a look at AFJ's Project Grant Rule Hub and more for additional resources.   Our organization (we're a (c)(3)) works to combat climate change and we have some deep concerns about the nominee for EPA. Our board isn't sure if we can oppose the nomination or not – is this like the election where we can't support or oppose the candidate? ·      Bad news… the EPA Admin nominee has super questionable takes on climate change. ·      Good news… you can oppose his nomination if you choose ·      This is different than elections where you can't, because the law views the vote on his nomination is a legislative act ·      Counts as lobbying depending on how you do it ·      Check out episode 45 where we talk about nomination advocacy from the perspective of SCOTUS, but the rules are the same   We've heard a lot about the new administration coming after non-profits that may oppose their policy plans. What can we do to prepare and should we be worried?   ·      This is a valid fear for activists in the progressive movement ·      HR 9495 and threats from legislation ·      Rep. Billy Long as nominee for Commissioner of the IRS ·      Lobby for or against pending legislation, confirmations of cabinet positions ·      Plan for personal attacks: train volunteers and staff, know the law, have a communications plan to respond, take care of your staff     Resources   Rules of the Game #45 – Supreme Court Nomination Advocacy Revisited Rules of the Game #109 – Politically Motivated Attacks  

On this episode of the podcast, we will talk about the deluge of executive orders and a new memo freezing funding that has come in at the start of Trump's new administration. How will they effect the work of non-profits and what can you do to support or oppose these and future executive orders.   Attorneys for this Episode Tim Mooney Brittany Hacker   Federal Funding Freeze Memo and Executive Orders • Memo issued by the White House Office of Management and Budget (OMB). • Halt on grants and loans distributed by the federal government. • Implications for Medicaid, WIC, and other critical programs. Legal and Constitutional Challenges • Lawsuit filed against the funding freeze, citing violations of the Administrative Procedures Act (APA). • Debate over the legality and scope of executive orders. Nonprofit Advocacy and Response • Importance of independent nonprofit organizations in countering these actions. • Guidelines for 501(c)(3) organizations to legally speak out against executive actions. Role of Funders • Call for funders to fill gaps caused by halted federal funds. • Encouragement for philanthropy to step up during this crisis. Resources ·   Being a Player ·   Executive Orders Affecting Charitable Nonprofits - National Council of Nonprofits  ·   Rules of the Game - Foundation Funding Tips

For those who caught our most recent podcast on Nonprofit New Year's Resolutions – Resolution #2 was to conduct an Advocacy Check Up. In this episode, we're deeper into how to do that. We released new Nonprofit Self-Assessment tool, designed to help nonprofit organizations assess your overall compliance with federal and state advocacy-related tracking and reporting requirements, and to identify opportunities to build your organization's advocacy capacity. Attorneys for this Episode Quyen Tu Sarah Efthymiou Susan Finkle Sourlis   ü   Governance & Administration: Strengthen your nonprofit's compliance and operational efficiency ·      Having legal and accounting support from professionals with knowledge of nonprofits can help safeguard against unnecessary risk and prevent costly errors ·      The IRS recommends, and some states require, that certain organizational policies are maintained, such as document retention & destruction and conflict of interest policies. ·      Most states have registration and reporting requirements when nonprofits solicit funds from their state's residents. Nonprofits should regularly review their fundraising activities (including online) to determine whether they need to register.   ü  Funding Sources: Once your legal house is in order, we suggest that you look at your funding sources. ·      The type of funder will help determine what type of funds you are dealing with, e.g., general support vs. project specific grants, single-year vs multi-year grants. ·      Determining the funding source will help you understand how you can spend the funds, whether there are limitations, and how you pay for the day-to-day operational costs for your nonprofit.   ü  Advocacy Activities, including lobbying ·      Important to understand if an activity or communication is lobbying or nonlobbying advocacy. ·      Whether your nonprofit has taken the 501(h) election will help you know your lobbying limits as a 501(c)(3), as well as how to define lobbying. ·      Don't forget that many activities may look like lobbying but fall under an IRS exception. The checklist has you covered there, too. ·      State and federal lobbying disclosure rules may apply to your work, too.   ü  Coalition and Affiliate Work ·      The checklist also raises questions to consider when establishing and setting up a coalition and affiliate relationships. For example, Do you have a cost sharing agreement? Do you share staff, how do you keep track of the programs that are distinct to each organization? Are staff aware of the difference between the two orgs? These questions are important to the foundational principles of how c3s and c4s can work together – or in broader coalitions. ·      The basic principle is in regards to the flow of money and assets, we refer this as riding a bike up the hill – money or shared assets (like sharing staff) from the c3 to a c4 is slow deliberate process and you need to have the systems in place to ensure that the c3 is not supplementing or supporting the allowable c4 political activity. ·      Having the appropriate documentation and keeping track are also important principles to follow. ü  Nonpartisan Election Activities ·      Although one election cycle just ended, another one is underway – there will be many local and state elections in the odd year. Thinking about and preparing for election-season activities should be part of every nonprofit's check-up. ·      Do staff or volunteers understand the rules around nonpartisan activity? Do staff or volunteers know what hats they are wearing – what can they do in their official organizational capacity or as an individual on their own personal time? ·      In this section, think about your activities your nonprofit might participate in, e.g., will you conduct town halls, candidate questionaries, or voter education? Resources: The primary resource that we highlighted today is our new Advocacy Check-Up: Nonprofit Self-Assessment. Within the checklist, you'll find links to Bolder Advocacy and other helpful resources that will help you complete your assessment and be in the best position to advocate for your organization, your mission, and your communities.

It's officially 2025, and nonprofits across the country are diligently preparing for upcoming legislative sessions, a presidential transition, and other critical advocacy initiatives. The Alliance for Justice Bolder Advocacy team is here to help when questions arise about nonprofits' ability to engage with government officials and pursue policy change. In the meantime, we've also compiled a list of our Top 10 nonprofit New Year's resolutions to help your organization ready itself for 2025 and beyond.    Attorneys for this Episode  Monika Graham  Victor Rivera Labiosa  Natalie Roetzel Ossenfort     Level-up Your Social Justice Advocacy  Check out our new Advocacy Playbook series for an overview of the laws and regulations that apply to 501(c)(3) public charities when they engage in lobbying and election season advocacy.   Resources designed specifically for advocates working in key issue areas:  Environmental Justice  Criminal Legal Reform  Gender and Reproductive Justice  Labor and Economic Justice  LGBTQ+ and HIV Communities  Health and Disability Rights  Racial Justice and Immigrant Rights  Democracy and Voting Rights    Conduct an Advocacy Check-up  Our new Advocacy Check-Up: Nonprofit Self-Assessment is designed to help your 501(c)(3) public charity assess its overall compliance with federal and state advocacy-related tracking and reporting requirements and to identify opportunities for you to build your organization's advocacy capacity.   The goal is to ensure that your nonprofit is aware of the opportunities for advocacy allowed by the tax and election laws that govern lobbying and election-related activity by tax-exempt organizations.    Brush-Up on State Law with Bolder Advocacy's Practical Guidance Series  Lobbying: Working to impact legislative or executive branch policy at the state-level? State lobbying disclosure rules may apply to your work.  Be aware of changes to the law that might have taken effect in the new calendar year.  Voter Assistance: Do you know what it means for your 501(c)(3) to remain nonpartisan, but also want to learn about state rules related to voter engagement activities?  Take the time to learn how to safely register voters, engage in line-warming activities, and more.    Take Stock of Your Nonprofit's Capacity to Evaluate Your Advocacy  Consider the data you already collect.  Track media and policy developments related to your work.  Make use of free tools and resources:   User's Guide to Advocacy Evaluation Planning  Data Playbook  When the Best Offense is a Good Defense: Understanding and Measuring Advocacy on the Defense    Amplify Your Impact with Text and Robocall Campaigns  Using text messaging or call campaigns to interact with your community and supporters? If so, it's time to brush up on the federal and state rules related to robocalling and robotexting campaigns.  Coming soon! Updated 2025 Robocalling guide containing details about consent requirements, mandatory disclaimers, and more!    Advocate for Key Appointments in New Executive Administrations  In the coming months, new administrations at the federal, state, and local level will appoint individuals to many positions that could impact your nonprofit's policy priorities. Your organization can help ensure the appointment of individuals whose values align with your mission and the needs of the communities you serve.  Keep in mind that advocating for or against nominees that require a legislative body to confirm the nomination is generally considered lobbying. On the other hand, making recommendations for positions that do not require legislative approval is not lobbying for tax code purposes.    Be Prepared to Defend Your Nonprofit and Its Work  Ensure that your legal house is in order by conducting an advocacy check-up (see Resolution #2).  Prepare and train your staff and volunteers in how to respond to potential threats that may arise in-person and through social media.  Assess your online systems for potential gaps in cyber security.  Check out our factsheet: Tips for Nonprofits: Preparing for the Possibility of a Politically Motivated Attack    Educate the Public about the Legislative Process. Introduce communities and  constituencies to the legislators who represent them. When community members  meet legislators face-to-face and discuss the issues that affect their everyday lives, not only do legislators receive the information they need to represent their communities, but those communities are empowered to invest more heavily in the outcomes of policy debates, giving them a stronger hand in their own future.  Conduct research and produce relevant resources that reflect the real story of your community and its needs.  Educate the community on the issues that matter most to your organization.  Host educational conference where people can gather, network, share information, and plan for the future.  Conduct leadership training to provide individuals with the skills needed to be spokespersons for potential policy reform.     Work Together. Join forces with other nonprofit organizations to maximize advocacy, share resources, and harness power in order to more effectively drive real and lasting policy change.  (Podcast) Working Together: Affiliation and Coalition Basics  (Guide) Coalition Checklist  (Guide) The Connection: Strategies for Creating 501(c)(3)s, 501(c)(4)s, and Political Organizations    Become an AFJ Member  The strength of Alliance for Justice is rooted in our membership of nearly 140 organizations that share a commitment to an equitable, just, and free society.   Throughout the 40+ years of AFJ's history, our members have been at the forefront of defending our communities' constitutional rights and building power across the progressive movement to fight for social justice.  Benefits include:  Priority access to Bolder Advocacy resources and special members-only training events  Free public webinar and on-demand webinar registration  Cutting edge research on judicial nominees  And more!  

A recent Fifth Circuit holding in Memorial Hermann has caught the attention of lawyers in our space, with some wondering if the tax law rules on how 501(c)(4)s operate may change. But what did the court really say, and how should 501(c)(4) advocacy organizations react? On this special holiday edition of the pod, we are joined by Larry Gold of Trister Ross Schadler and Gold to understand what this case says and what it means for (c)(4)s in 2025 and beyond.  Attorneys for this episode  Tim Mooney  Susan Finkle Sourlis  Larry Gold, Trister Ross Schadler and Gold   Show notes  What is Memorial Hermann?  Very basics of the case  Basics of the holding  Where does this court's ruling apply?  501(c)(4) organizations must exclusively operate for the social welfare,  how is that interpreted to mean primarily, and the limit on items that do not as social welfare as secondary activity. We frequently talk about one of those secondary activities a lot – partisan political work. But this case focuses on another thing – can you explain why commercial activity does not promote social welfare?   The concern raised by some is the court's move to a smaller insubstantial standard for commercial activity may also apply to political activity, limiting the amount advocacy groups can engage in. How does the law treat commercial activity and political activity differently, and does that distinction matter here for other courts that may be addressing this?  Do (c)(4)s in the Fifth Circuit that engage in partisan political advocacy need to change what they're doing or how much they're doing? What about (c)(4)s outside of the Fifth Circuit?  There's another layer to all of this with (c)(4)s that have filed Form 1024s accepted by the IRS – can you explain what that is and why filing a 1024 now may be a good idea for some (c)(4)s that haven't yet?  What's happening next with this case?  What's your take on how various media outlets have presented this case – do you think they've helped or muddied the waters?  On a scale of 1 to 10 where 1 is a yawn and 10 is metaphysical crisis, where are we now with Memorial Hermann for (c)(4)s?     Resources - Tim  The Rules of the Game     

On this episode, we discuss how nonprofits can engage in advocacy during this time of transition and prepare for 2025. Attorneys for this episode Sarah Efthymiou Víctor Rivera Labiosa Melissa Marichal Zayas Show Notes   Post-Election Communications: Prohibition on Campaign Intervention ·       Keep in mind that 501(c)(3)s should never indicate that they support or oppose candidates for public office, whether in the past, present, or future. Permissible communications for 501(c)(3)s: Congratulating a newly elected official or thanking a former candidate for their hard work during the election. Discussing the organization's nonpartisan voter engagement. Commenting on the demographics of who voted or didn't vote. Encouraging a peaceful continuation or transfer of office. ·       Impermissible communications for 501(c)(3)s include: o   Suggesting that the organization attempted to influence the outcome of an election. o   Supporting efforts to draft a named person to run for office in a future election. o   Declaring that the organization or voters will hold an elected official accountable in the next election.   Transition Advocacy: Is it Lobbying? ·       Transition advocacy is a hot topic, especially after elections, and one of the most common questions we get from 501(c)(3) public charities is whether it counts as lobbying. The short answer? Sometimes, yes—but often not. ·       In general, lobbying involves efforts to influence specific legislation. For 501(c)(3) organizations operating under the insubstantial part test, advocacy for or against legislation qualifies may count as lobbying. ·       If an organization has made the 501(h) election—which allows nonprofits to maximize and clarify their lobbying limits—the IRS uses a different definition. Under the 501(h) expenditure test, lobbying breaks down into two categories: o   Direct lobbying: Speaking to a legislator and expressing a view about specific legislation. o   Grassroots lobbying: Communicating with the general public to express a view on specific legislation andincluding a call to action. ·       Under the 501(h) expenditure test, two key factors determine whether your activity qualifies as direct lobbying: o   Are you speaking to a legislator? o   Is the topic you're discussing considered specific legislation? If the answer to both is "yes," it likely counts as lobbying. ·       Examples of lobbying activities during transition period: o   Advocating about spending priorities o   Supporting/opposing nominations of new exec cabinet officials or judiciary o   Advocating for changes in laws or amending current laws o   Advocating for a new program – if would require new legislation ·       Important to assess what you're saying, who you're saying it to, and whether any exceptions apply.   Transition Advocacy: When is it Not Lobbying? ·       Some organizations may try to avoid engaging in lobbying activities so it's important to understand what their non-lobbying options are during this transition ·       During this period, organizations can try to get to know their newly elected officials. Meeting with these officials, without trying to influence any nomination process or any piece of legislation (including the budget process), does not count as a lobbying activity. ·       On top of that, nonprofit organizations can do the following: o   Recommend transition team members o   Get involved in the executive order process o   Develop relationships with these newly elected officials o   Talk about nominations that do not require the advice and consent of a legislative body (or a legislative vote) o   Actively participate in the rulemaking process §  Beware: it may count as a lobbying activity at the state/local level o   Take advantage of the 501(h) lobbying exceptions!   Resources Can We Say That? Post-Election Advocacy for 501(c)(3) Organizations Preparing for Change: How Nonprofits Can Shape Policy By Engaging Transition Teams Transition Advocacy: Is it Lobbying? The Advocacy Playbook Series

It's the holiday season, and we here at the Rules of the Game podcast would like to embrace the opportunity to give thanks to several amazing nonprofits, who thrived in the face of adversity, boosted civic engagement, successfully led the charge on critical advocacy initiatives, and supported their communities in times of need. From North Carolina, to Colorado, to Missouri, and beyond, nonprofit advocates boldly stood up to protect democracy, defend our rights, and secure justice for all. So, as we gather around the table with family and friends this week, we want to celebrate them and their incredible contributions to our communities this year. Natalie Ossenfort: Thank you to all of the amazing advocates who worked so diligently on ballot measures across the country to guarantee access to abortion, expand workers' rights, and ensure the freedom to marry in state constitutions. By creating robust coalitions of nonprofit organizations with shared policy goals, these advocates secured several major wins. From a successful constitutional amendment in Arizona spearheaded by a group of nonprofits organized as “Arizona for Abortion Access” to the “Freedom to Marry” coalition in Colorado, nonprofits across the country organized for success this year and for the protection of our rights. We thank you for your amazing contributions. Monika Graham: Thank you to the Innocence Project, a member of the Alliance for Justice, for their groundbreaking work in the pursuit of justice and advocacy on behalf of the wrongfully convicted. Thank you, in particular, for your advocacy on the Marcellus Williams case. To Mr. Williams: our hearts are with you and your loved ones. To the Innocence Project: Thank you. Tim Mooney: Thank you for the resiliency of the nonprofit community in western North Carolina in the wake of Hurricane Helene. The North Carolina Rescue Collective delivered water, food, and supplies to local residents. Brother Wolf Animal Rescue also stepped up to ensure their animals were safe before the storm, and they continue their important work today despite extensive damage to their facilities. Brittany Hacker: Thank you to In Our Own Voice National Black Women's Reproductive Justice Agenda. The organization educates the public and advocates for reproductive justice, while lifting up the voices of black women. They also actively engage in critical voter education and GOTV activities. Sarah Efthymiou: Thank you to the private and public foundations who support nonprofit advocacy efforts. In particular, the Gill Foundation funds charities that engage in LGBTQ+ advocacy to pave the way for a more inclusive future. In doing so, it empowers foundation grantees to tackle difficult policy challenges. Susan Finkle-Sourlis: Thank you to the nonprofits that worked so hard this election to educate voters and get out the vote. Shout out to the Interfaith Alliance for their “The Vote is Sacred Bus Tour,” a nonpartisan effort to boost civic engagement across the country. Victor Rivera: Thank you to the Health Forward Foundation, which endorsed Missouri's “Yes on 3” campaign to end Missouri's abortion ban and the Missourians for Healthy Families and Fair Wages campaign. Their advocacy led to the protection of abortion access in the state, raised the state's minimum wage, and secured paid sick leave guarantees. Melissa Marichal Zayas: Thank you to the Organization of Exonerees for your commitment to the fight for justice, your care for the recently freed, and for standing in solidarity with others who are still waiting for their voices to be heard.  

The people voted on Tuesday for their choice of candidates and in many states they also voted on Ballot measures or ballot initiatives. Ballot measures offer voters a way to participate in direct democracy and can be a powerful tool for change. On this episode, we will discuss some of the ballot measures that were up for a vote in 2024 and the results.  As regular listeners will know ballot measures, initiatives, propositions, or bond measures are lobbying. Although they are on the ballot, they are lobbying activity and voters are the lawmakers. Many nonprofits, both c3 public charities and c4 social welfare organizations participate in ballot measure advocacy within their lobbying limits.     Today we are going to discuss what happened – what did voters decide when it came to the issues of choice, democracy, LGBTQ rights, and worker protections. We are traveling across this nation from ME to OH – to FL, then head west AZ and CA, CO, and HI, and finally NE, to learn what voters decided.    Lawyers for this episode  Sarah  Melissa  Susan  Show notes  LGBTQ Ballot Measures   Thanks! I would like to start us off by lifting up a number of ballot measure victories in the LGBTQ space.   We frequently talk about litigation as an impactful, non-lobbying, form of advocacy. In fact, we had a recent pod episode on that very topic. Well, there were several ballot measures that were introduced to get ahead of potential litigation – specifically cases that might threaten the right to marry.  Here, I want to highlight how voters in CA, CO, and HI used their ballots to approve constitutional amendments that will enshrine the Freedom to Marry into their state constitutions.   Although the 2015 Obergefell decision has made state laws banning same sex marriage moot, lessons learned from the Dobbs decision overturning abortion rights; the proactive, legislatively referred measures are intended to safeguard their states' freedom to marry if a conservative-majority U.S. Supreme Court were to overturn existing protections  likely that these 3 ballot measures are the first in a wave of proactive measures to fend off (or respond to) any such attacks by a conservative-majority court      Reproductive Rights Ballot Measures  Voters in seven states approved ballot measures to enshrine reproductive rights in their state constitutions, including in two states with abortion bans.  Missouri Amendment 3 establishes a constitutional right to reproductive freedom, which is defined as "the right to make and carry out decisions about all matters relating to reproductive health care,” including but not limited to childbirth, birth control, and abortion care. The amendment also provides that the state may only enact laws regulating abortion after the point of fetal viability.   Similar abortion rights measures failed in Florida, South Dakota, and Nebraska. 57% of Floridian voters supported their state's right to abortion measure, but Florida requires at least 60% of voters to support a constitutional amendment for it to succeed, which is a uniquely high bar.  Arizona Proposition 139 amends the state constitution to guarantee a right to abortion and prohibits the state from restricting this right before fetal viability.   San Francisco Proposition O establishes several local requirements that help to protect access to abortion and other forms of reproductive health care.   Amarillo, Texas Proposition A, a so-called “abortion travel ban” initiative, was rejected by the city's voters. Local businesses, organizations, and residents formed the Amarillo Reproductive Freedom Alliance to oppose the measure and protect reproductive freedom in the Texas Panhandle.     Thanks Melissa, I can. In many states there were issues on the ballot that concerned democracy and constitutional rights.   First stop - Ohio, Issue 1, its aim was to create a 15 member redistricting commission, made up of citizens across the political parties and ensuring representation from different areas of the state.   Unfortunately this initiative failed. There was a lot of confusion surrounding this ballot measure. Many believed that the ballot language, which the Republican controlled ballot board wrote – was misleading and biased. Conservatives in the state are opposed to redistricting reform.   The campaign for Issue 1, called Citizens not Politicians, took the issue to State supreme court, which sided with the Ballot board. The actual proposal by Citizens not Politicians was to ban partisan gerrymandering  - and the ballot board's language stated it would require gerrymandering.   So much so that Both sides, pro and con – were using the same slogan to get out the vote. I was in Ohio, my home state, before the election and I saw yard signs that said - stop gerrymandering by voting yes and I saw signs that said - stop gerrymandering by voting no.   Let's go to Arizona where voters defeated three measures that would have taken away their voice in the democratic process. One on the election of judges and two on the ballot initiative process.   First, voters weighed in on Proposition 137. This Ballot measure concerned the election of state court judges, a yes vote would end term limits for judges. A judge would have a permanent appointment until age 70.  judges permanent appointments. Currently, State supreme court justices are limited to six-year terms and superior court judges are subject to 4 year terms. They must run for reelection. This proposition was rejected by voters – they voted to keep term limits for their justices. So, these judges will be accountable to voters when they run for reelection.     Prop 134, which would changed the signature requirement in order for a measure to qualify for the ballot.  It would essentially make it more difficult. Currently, the Arizona state constitution requires 15% of the number of voters in the last election. So if 1 million people voted in the last governors race, a ballot measure would need at least 150,000 signatures in order to qualify. There is no restrictions or requirements on where in the state the signer lives.   Prop 134 would made it more difficult by requiring so many signatures to come from each legislative district in the state.   Prop 136 – would have allowed opponents to a ballot measure to challenge any ballot measure before it went to the voters. Opponents could have engaged in costly legal battles, perhaps killing it before voters even got a chance to decide.   Fortunately, both these measures were rejected by the voters.     Did you know that slavery in some form is still part of some state constitutions?   Both California and Nevada proposed ballot measures to remove language in their state constitutions permitting involuntary servitude as punishment for a crime. Voters in Nevada passed Question 4, joining eight other states that have passed ballot measures to abolish slavery in prisons in recent years.   A similar proposal in California, Proposition 6, at the time of this recording has not yet been called. If it passes, it would prohibit prisons from punishing incarcerated people through involuntary servitude.    Lastly in Maine Question 5 – asked the question should Maine change its current state flag back to an historical version known as the Pine Tree flag, a simple pine tree with one star in the corner.  Voters said no.       Finally, we'd be remiss if we didn't mention the ballot measure victory in Nebraska that will provide workers with paid sick leave.  NE voters overwhelmingly passed Initiative 436, which will require employers to provide 1 hour of paid sick leave for every hour worked  According to the initiative's campaign, over 250K Nebraskans currently lack paid sick leave. More than 1/3 full time and more than ¾ part-time employees  Initiative was supported by business community – recognizing that providing paid sick leave increases productivity, recruitment and lowers turnover  Example of organizations that supports workers' rights joining forces with members of the business community to effect positive policy change  Important to note here that Nebraska was joined by voters in Alaska and Missouri (all traditionally solid Republican states) in passing these progressive pro-worker policies.    This is proof that there are so many issues, legislative ideas and progress that can be made through initiative process, from equality to repro rights to democracy to flag choice.   Reminders and Resources   Ballot measure advocacy is a great way to support your organization's mission by educating the public on the issues, building coalitions with other community groups, and making change.   The IRS considers supporting or opposing ballot measures a form of lobbying. Most states and some localities regulate ballot measure activities under their campaign finance law. Campaign finance rules may require registration and/or reporting if certain triggers or thresholds are met.  We have several ballot measure resources you can check out at afj.org, including our full-length guide, Seize the Initiative, and a number of state-specific resources, too. We also have resources to help you navigate the laws related to other forms of advocacy, such as post-election and transition advocacy, and assess your advocacy capacity as you make your action plan for next year. Check out our recently released advocacy playbook series for more information about the many types of c3-safe advocacy and examples that are specifically tailored for different issues.   Resources  Seize the Initiative: A Legal Guide on Ballot Measures for Nonprofits and Foundations  Episode 58: Ballot Measures Revisited  The Advocacy Playbook Series  Can We Say That? Post-Election Advocacy for 501(c)(3) Organizations   Preparing for Change: How Nonprofits Can Shape Policy By Engaging Transition Teams  The Ballot Initiative Strategy Center Ballot Measure Hub   

On today's episode, we dive into rules surrounding partisan activities for employees of 501(c)(3) organizations. With the election just around the corner, we will give you some best practices for how to keep your 501(c)(3) safe from any partisan activity while you engage in electoral work as an individual.       Attorneys for this Episode Melissa Marichal Zayas  Brittany Hacker  Victor Rivera Labiosa    Shownotes  Rules for 501(c)(3) organizations   Remain nonpartisan when acting on behalf of your 501(c)(3)  Consider engaging in nonpartisan voter education and election protection activity  Best practice: Internal election season policy  Individual rules for 501(c)(3) employees, board members, and volunteers  Make clear what hat you are wearing  Avoid using org resources (email, printer, laptop, staff time)   Watch your social media activity  Scenarios  Supporting others running for office  Canvasing, phone banks, rallies  Online activity and social media accounts   Employees running for office    Resources  Election Checklist for 501(c)(3) Public Charities: Ensuring Election Year Advocacy Efforts Remain Nonpartisan  Practical Guidance: Nonprofit Voter Assistance series  Sample 501(c)(3) Organizational Policy for Election Season  Board Members and Election Year Activities   501(c)(3) Employees Running for Office  Election Activities for Individuals Associated with 501(c)(3)s   FAQ: Influencing Public Policy in the Digital Age 

Election season is well underway and politics is everywhere. It's one of  our busiest time at Bolder Advocacy. On this episode, we bring you three of your questions to answer on the pod... it's another round of Ask Us Anything, Electionpalooza Edition!   Lawyers for this episode Tim Mooney Susan Finkle Sourlis Monika Graham   Shownotes - Question: Presidential campaigns working with outside groups on door-to-door canvassing for their get-out-the-vote efforts— is this illegal coordination under federal election law? - Answer:    - Base coordination rules    - Exception to coordination rule: FEC AO 2024-01 states that scripts and canvassing literature are NOT public communications, and therefore consulting with candidates and parties is not illegal coordination.    - Both presidential campaigns are doing this, with one reportedly relying on it more than the other.    - This practice is likely happening in many federal races (Senate and House).    - Important: This is NOT available for 501(c)(3)s or for state/local candidates - Question: Can 501(c)(3) organizations comment on candidates or political parties in the context of an election? - Answer:    - Yes, but tread carefully.    - 501(c)(3) organizations must remain nonpartisan.    - Comments should have an independent, nonpartisan, non-election-related reason.    - Focus on the issue, not the candidate (e.g., correcting factual errors without discussing the candidate's attributes).    - Before responding, consider:      1. Decide who speaks on behalf of the organization.      2. Script responses to stay on message and avoid crossing any lines.      3. Avoid discussing qualifications or endorsing/opposing candidates.    - Example: Instead of “Voters should reject this misinformation,” say “Americans won't stand for misinformation on public health issues.”    - Criticizing or praising incumbents is less risky, but avoid implying support or opposition for re-election. - Question: Can nonprofit staff support candidates and express their opinion? - Answer:    - Individuals have the right to participate and voice their own opinions when acting in their individual capacity.    - 501(c)(3) organizations must remain nonpartisan. This applies to staff, board members, and volunteers when acting on behalf of the organization.    - In official organizational events, staff should not engage in partisan activities (e.g., wearing a pro-candidate t-shirt).    - In their personal time, employees can:      - Participate in partisan election activity at home, online, or at rallies.      - Use their own resources (email, social media) and must act outside work hours.      - Put up lawn signs but not use them as Zoom backgrounds for organizational calls.      - Canvas for candidates on the weekends but not encourage others during the workweek.    - Every nonprofit needs a policy outlining the prohibition of using organizational resources for political activities.    - Alliance for Justice has an example of such a policy.   Resources Trister Ross memo on canvassing and coordination Election Activities of Individuals Associated With 501(c)(3) Organizations  

With only a small handful of weeks remaining until the general election, you may be wondering about how you or your nonprofit can get involved in voter assistance activities such as providing rides to the polls, registering voters, and helping voters vote by mail. Would you be surprised that these activities are often regulated by both state and federal law? On this episode, we'll discuss our Practical Guidance Voter Assistance resources series, created in partnership with Democracy Capacity Project, and explain some of the rules you should be thinking about in the final countdown to the big day.   Attorneys for this episode: Tim Mooney Natalie Ossenfort Victor Rivera   General Overview of Relevant Law ·      When engaging in any election-related activities there are several areas of law that your nonprofit should think about: o   Internal Revenue Code: explains the types of activities your nonprofit is allowed to engage in accordance with the tax code §  501(c)(3)s: Keep it nonpartisan. No support or opposition of candidates. Allowed to engage in campaigns for or against ballot initiatives, constitutional amendments, bond measures, city charter amendments. Just remember that this activity may count as lobbying at the federal level. §  501(c)(4)s; (c)(5)s, (c)(6)s: Partisan political activities as secondary activities of org §  PACs: Regulated by Section 527 of tax code. Partisan political work as focus, but different types of PACs may be restricted in terms of whether they can engage in coordinated vs. independent expenditures o   Other federal laws, including the Federal Election Campaign Act: always going to be relevant in elections with federal candidates on the ballot §  Provisional ballots available  even if they aren't under state election laws (i.e. can vote provisionally for POTUS if there's a dispute as to registration status and resolve that later) §  Accessible ballots required under the Help America Vote Act (HAVA). §  Uniformed and Overseas Citizens Absentee Voting Act (UOCAVA) requires states to provide absentee ballots for military personnel, their families, and U.S. citizens overseas in federal elections. §  Voting Rights Act (VRA) ·      requires jurisdictions with significant populations of non-English-speaking citizens to provide bilingual election materials and assistance, ensuring all voters can understand and participate in the process. ·      allows observers from the Department of Justice or the U.S. Commission on Civil Rights to monitor elections to ensure compliance with voting rights laws, especially in areas with a history of discrimination. o   State law: Often regulates §  Who, when, how you can register voters §  Who is eligible to vote-by-mail (and when) §  Line-warming activities designed to encourage voters to stay in line §  Rules for poll watchers §  Voter ID required in some states §  And more!   Practical Guidance Voter Assistance Series o   Focuses on state law, but also includes some federal law tips throughout o   (Questions answered include: o   How can our organization help people vote by mail? o   Can we help with a rides to the polls program? o   How can we help voters already at the polls? o   When might our work also trigger campaign finance laws? o   Can we advocate for a new polling place? o   Current states: o   Alaska, Arizona, California, Colorado, Florida, Georgia, Illinois, Iowa, Kentucky, Louisiana, Maine, Minnesota, Michigan, Mississippi, Nevada, New Hampshire, New Mexico, New Jersey, New York, North Carolina, Ohio, Oregon, Pennsylvania, South Carolina, Texas, Virginia, Wisconsin o   Texas line-warming example o   Reminder that many states don't have polling places (in traditional sense) since they've shifted focus to vote-by-mail. Resources: ·      Practical Guidance Voter Assistance Series: https://afj.org/bolder-advocacy/practical-guidance-nonprofit-voter-assistance-series/ ·      Rules of the Game: Guide to Election-Related Activities for 501(c)(3)s: https://afj.org/resource/the-rules-of-the-game-a-guide-to-election-related-activities-for-501c3-organizations/ ·      The Connection: https://afj.org/resource/the-connection-strategies-for-creating-and-operating-501c3s-501c4s-and-political-organizations/

 This is a special rebroadcast of our episode on election protection and nonpartisan voter assistance from 2022. Since the original airing, Bolder Advocacy, in partnership with The Democracy Capacity Project, has expanded our series of state law guides on nonprofit voter assistance. Most states are covered and you can find them on our resource library page. We'll be back in two weeks with a brand new episode. --- On this episode, we'll discuss how different types of tax-exempt organizations can ensure the right to vote is protected by engaging in election protection activities and assistingvoters at the polls. and potentially afterwards. Whether it's poll monitoring, ballot curing, staffing an election protection hotline, or providing rides to the polls, we'll discuss the rules that apply to 501(c)(3)s and 501(c)(4)s so that your organization can ensure that all eligible voices are heard this election season.  Attorneys for this episode   Tim Mooney   Natalie Ossenfort  Quyen Tu  Shownotes  Poll watching / observing  Litigation  Rides to Polls  Ballot chasing and curing  Poll monitoring  Count monitoring  Voting education  Nonpartisan activity No support or opposition of candidates Facts and Circumstances Follow FEC rules if federal candidates on ballots (no incentives for voting or registering to vote)  State law often adds layers of complexity here – be sure to know what is allowed in your state Ohio: must stay outside 100ft no-solicitation permitter when line warming Michigan: strict rules related to hiring a car to provide rides to the polls (effectively prohibited unless voter unable to walk) CO / TX: strict rules that apply when you want to hand out and collect voter registration applications Voter Assistance Series (AZ, CA, CO, FL, GA, IL, Maine, Michigan, Minnesota, Nevada, New Hampshire, New Mexico, NY, North Carolina, Ohio, Pennsylvania, TX, Virginia, Wisconsin) Voter Registration Rules Vote by Mail Rules Correcting errors on absentee ballots (ballot curing) Rides to Polls Rules Line Warming Activities   Poll Watching What about selfies?  Partisan Voter Protection Ballot Chasing and Curing can be done with a partisan focus (for instance, only trying to cure votes of one party, litigating on behalf of a candidate)   Off limits for c3s, which must engage in nonpartisan advocacy ONLY  Ok for c4s but counts as secondary activity  Resources Practical Guidance – Voter Assistance Series, released in partnership with the Democracy Capacity Project  Rules of the Game – Guide to Election Related Activities for 501(c)(3)s  Election Checklist for 501(c)(3)s Combating Voter Suppression & Election Subversion

As AI continues to advance, its potential to influence elections and democracy, both positively and negatively, has become a critical issue. In this episode, we delve into the rapidly evolving intersection of artificial intelligence and election disinformation with Jonathan Mehta Stein where he discusses how AI, particularly generative AI, can be used to create deepfakes and other misleading content that could destabilize elections, deceive voters, and potentially alter election outcomes. We also explore how nonprofits and community organizations can play a crucial role in combating this emerging threat.   Attorneys for this episode  Quyen Tu, Melissa Marichal Zayas   Guest: Jonathan Mehta Stein, Executive Director of California Common Cause and the California Initiative for Technology and Democracy (CITED)   1. Introduction to AI and Election Disinformation:    - Jonathan Mehta Stein introduces the concept of AI and its implications for democracy.    - Overview of CITED (California Initiative for Technology and Democracy) and its mission to protect democracy from AI-powered disinformation.   2. Understanding AI and Generative AI:    - Explanation of artificial intelligence, generative AI, and their applications in everyday life.    - Discussion of the potential dangers of AI when it comes to sensitive areas like crime prediction and loan approvals.   3. Deepfakes and Their Impact on Elections:    - Definition and examples of deepfakes—AI-generated videos or audio that portray people doing or saying things they never did.    - The global rise of deepfakes in elections, with examples from Taiwan, Slovakia, and the United States.   4. Local Elections and the Threat of Deepfakes:    - Jonathan shares concerns about deepfakes being used at the local level, where they may go unnoticed and could significantly impact election outcomes.    - The particular risks faced by communities of color, immigrant communities, and non-English speakers.   5. What Can Nonprofits and Community Members Do?    - Practical steps for verifying information and combating disinformation in your community.    - The importance of being a trusted messenger and educating your community about digital threats.   6. The Role of Tech Companies:    - How major tech companies are responding (or not) to the challenges posed by AI and disinformation.    - Discussion on the first U.S. presidential election where AI is playing a significant role.   7. Policy Solutions and Legislative Efforts:    - Overview of the legislation being proposed to regulate AI and disinformation in the election context.    - CITED's policy framework for requiring digital watermarks and labeling AI-generated content.   8. Parting Thoughts:    - Jonathan's optimism about the nonprofit sector's ability to rise to this new challenge, and the urgency of addressing these threats in the short term.   Resources   - www.cited.tech - AI Threats in the Election - Commenting on Candidates in Campaigns - UC Berkeley IGS Poll on Digital Threats

As we've talked about on previous editions of the pod, advocacy includes a wide array of different options to help change things for the better in our communities. One of the more important, but less discussed methods, is litigation. On this episode, we dive into the role litigation plays in nonprofit advocacy, its treatment under the law, and things to think about if your nonprofit is looking to use this tool for good.   Lawyers for this episode Natalie Ossenfort Tim Mooney Quyen Tu   Litigation as an advocacy tool (citizen suits, appeals, amicus briefs etc.) Treatment under tax law Relation to charitable purpose Not lobbying under 501(h) or insubstantial part definitions Not limited by IRS / Tax Code Spectrum of engagement Example: Letter of Support signed by over 225 organizations in support of the Fearless Foundation (currently under legal attack for a program that supports the funding of black female entrepreneurs) Example: In 2018, Alliance for Justice and Council on Foundations filed a joint amicus brief in the case of Parks Foundation vs. Commissioner of Internal Revenue arguing for a narrow interpretation of what it means to “express a view on specific legislation” when determining whether a nonprofit's activities constitute lobbying. Example: Lambda Legal focuses on litigation in support of LGBTQ+ rights and individuals living with HIV/AIDS. They represent clients in cases involving discrimination, marriage equality, and transgender rights, participating in all stages of litigation. Currently representing AFJ member PFLAG in a Texas case. Example: Clean Water Act citizen suits suing polluters for discharges without a permit – we'll talk more about this specifically later Standing: must show harm to the organization or members of the organization Publicly supporting (or opposing) another organization's litigation Amicus briefs Representing clients Litigating as a plaintiff (citizen suits, standing) Things to think about The law (who are the experts in relevant area of law?) The courts (judges matter!) - For more check out AFJ's federal and state court resources on our website. Capacity (internal or external) Staff and resources (funding and time) Reputation with funders, members, public In-house or outside counsel Media impact and PR Insurance (not sure if this is too deep in the weeds?) Examples Lawsuits typically target government agencies, industrial polluters, and corporations to enforce existing environmental laws Clean Water, Clean Air Act, National Environmental Policy Act (NEPA), Endangered Species Act, Resource Conservation and Recovery Act (RCRA), Safe Drinking Water Act Litigates claims of actual innocence made by individuals convicted of serious crimes in Texas. Example: Former client, Johnny Pinchback, wrongfully convicted of sexual assault of two teenage girls in Dallas (proven innocent via DIA testing) and formally exonerated via post-conviction habeas corpus litigation Stories of clients like Johnny led to increased public awareness of wrongful convictions and even legislative reforms Earthjustice (AFJ member) + Waterkeeper Alliance Legal Services Corporation & regional public interest law; Legal Aid at Work, Legal Aid Association of CA, CA Women's Law Center, Tzedek Innocence Project of Texas (member of Innocence Network, which is also home to AFJ Member, Innocence Project) Resources Issue Advocacy: Why Courts Matter State Courts Hub AFJ Database of reports on federal judges and judicial nominees

In this episode of the podcast, we explore the importance of student advocacy and voting. Additionally, we discuss how 501(c)(3) organizations can engage in advocacy efforts during election season. Joining us today is Ally, our Bolder Advocacy legal intern, to answer questions about the impact of student advocacy on campus.    Hosts: Susan Finkle Sourlis (Attorney) Monika Graham (Attorney) Alexandra Roseberry (Intern) On-Campus Advocacy Culture On-Campus Activities  Voter Laws and Students Getting Involved With Advocacy as a Student How Nonprofits Can Participate in Nonpartisan Voting Education Voter Registration Programs Encouraging Voting Polling Information How 501(c)(3)s Can Engage During Election Season Issue Advocacy  Candidate Education Voter Education Voter Engagement Ballot Measures Private Foundations Student Organizations and Youth Groups  Rhizome Youth on Root Resources: Rules of the Game - https://afj.org/resource/the-rules-of-the-game-a-guide-to-election-related-activities-for-501c3-organizations/ Our guidelines for most of the 50 states on voter outreach and voter registration activities - https://afj.org/bolder-advocacy/practical-guidance-nonprofit-voter-assistance-series/ Project Grant Rule ACLU KYR  -  https://www.aclu.org/know-your-rights https://www.nonprofitvote.org/get-registered-to-vote/  https://www.lawyerscommittee.org/  Rhizome - https://www.werhize.org/ Youth on Root - https://www.youthonroot.org/  

We are back again with another edition of Ask Us Anything where we select some of the most popular questions we've received lately to answer on the pod. We are also thrilled to introduce Bolder Advocacy's two newest attorneys Brittany Hacker and Melissa Marichal Zayasas they join us on the pod.   1. Effective Ways for 501(c)(3) Private Foundations to Advocate During Election Season: • Voter education • Issue advocacy • Conducting research and publishing reports • Making grants to public charities 2. Can Nonprofits Endorse Candidates Up for Election? • Differences in rules for 501(c)(3) and 501(c)(4) organizations • Nonpartisan activities for 501(c)(3) organizations 3. Nonpartisan Voter Education Through Candidate Questionnaires: • Guidelines for creating and distributing candidate questionnaires • Best practices for maintaining nonpartisanship 4. Responding to Misinformation as a 501(c)(3) Organization: • Issue advocacy and focusing on the issue rather than the candidate • Sharing educational resources without partisanship • Best practices for communication during election season

Political attacks on nonprofit organizations can come in many forms, including legal challenges or public smear campaigns. Given the current political climate, organizations that engage in policy reform and election season advocacy are coming under increased scrutiny. As a result, it is crucial to be proactive and develop a comprehensive strategy to safeguard your organization's reputation and operations. On this episode, we will discuss how your organization can ready itself in advance of potential politically motivated attacks.    Lawyers for this Episode  Monika Graham  Susan Finkel-Sourlis  Natalie Ossenfort    Threats Directed at Nonprofit Organizations:  Attempting to Criminalize Social Services  Texas Attorney General launched investigation of an organization that provides services to the immigrant community  3 Activists in Georgia were arrested after their organization's charitable bail fund posted bond for individuals who protested against Atlanta's “Cop City.”   Congress Conducting Increased Investigations of Nonprofit Organizations  Ways and Means Committee issued Request for Information (RFI) asking responders to identify groups they believe are using voter registration and education to sway the outcome of candidate elections  In May 2024, House Oversight and Accountability Committee Chairman James Comer and Committee on Education and the Workforce Chairwoman Virginia Foxx launched an investigation into the funding sources of about 20 organizations that have funded recent anti-Israel demonstrations across U.S. college campuses  Using Repressive Tactics to Discourage Public Participation  3 organizers arrested and charged with a misdemeanor obstruction of highway or other passageway after the peacefully marched in protest of a confederate monument  79 people arrested and charged with criminal trespass for participating in a protest at the University of Texas  Incorrect or purposely distributing misinformation around elections.   Other threats include organizations being covertly contacted by those who want to catch them “red-handed” in an illegal act, doxxing, and more!   Tips for Preparation:  Adopt Clear Organizational Policies:  Organizations should adopt policies regarding nonprofit activities, communications, and responses to political issues.  Ensure that all staff and board members are trained and aware of these policies, and maintain copies of signed policies for your records.  It is a best practice to include these policies in your employee handbook and to require signature during employee onboarding.  If you don't already have policies in place, consider their adoption.  Election season policy to establish expectations for staff when acting on behalf of the organization vs. in their individual capacity  Social Media Policy, including information on how to maintain boundaries between work-related and personal use of social media    Prepare Staff and Volunteers:  Review and understand the rules for engaging in advocacy, including lobbying and election season advocacy. This should include a review of local, state, and federal laws that may apply to your organization's activities.   Schedule training for your team so that everyone is on the same page and understands how to properly track, report, and engage in important public policy and election-related activities.  If training is not an option, encourage your staff to review nonprofit advocacy rules on their own time (see resource suggestions below).   Train staff on how to deal with questions.   Don't let anyone pressure you to say something you don't want to state.  Let your staff know that it is always better to report any suspicious activity, and identify who staff should notify if they suspect that something is awry.  Have a legal response plan in place that designates legal counsel to address potential challenges swiftly and an organizational leader, who is authorized to respond to accusations made against your nonprofit.  Consider requiring staff to participate in IT trainings designed to increase their awareness of potential online threats.    Keep Good Records & Remember to Report:  Keep accurate and complete records, and ensure your filings are in order.   Nonprofits should carefully track their lobbying, ballot measure advocacy, and other projects to comply with lobbying limits and ensure accurate reporting to the IRS and relevant state and local authorities.  Remember to timely and accurately file any required lobbying disclosure reports, campaign finance (e.g. ballot measure) reports, and your organization's annual exempt organization return (990).   Check out our resource entitled “Keeping Track" to make sure staff are trained to properly track their time.    If you are attacked, stay calm.                      Reassure board members, staff, volunteers, and supporters that you are diligently gathering the facts.  Share information with your coalition partners and allies so they are not caught off-guard and can prepare for questions that may arise.  Go back to your response plan, and put it into action.    Resources Tips for Nonprofits: Preparing for the Possibility of a Politically Motivated Attack  Being a Player: A Guide to the Lobbying Regulations for Advocacy Charities  Rules of the Game: A Guide to Election Related Activities for 501(c)(3) Organizations  The Connection: Strategies for Creating and Operating 501(c)(3)s, 501(c)(4)s, and Political Organizations  Keeping Track: Guide to Recordkeeping for Advocacy Charities 

On this episode, we dive into the fundamentals of campaign finance reporting, exploring the essentials of what is included in these reports and uncovering valuable insights they provide. From contributions and expenditures to reporting requirements and deadlines, we break down the intricacies of campaign finance reports to empower you with the knowledge needed to navigate and comprehend campaign finance reports.   Attorneys Monika Graham Susan Finkle-Sourlis Victor Rivera Labiosa   Shownotes - Types of Campaign Finance Reports   - Federal perspective from the FEC (Federal Elections Commission)   - Similarities in state-level reporting   - Reporting requirements for federal candidates and campaigns   - Itemized contributions and reporting over $200 contributions   - Contents of Campaign Finance Reports   - Reporting contributions and expenditures   - Itemized details for contributors (name, address, employer, occupation)   - Types of expenditures (operating expenses, ads, mail pieces)   - Requirement for specifying the purpose of expenditures   - Insights from Campaign Finance Reports   - Identifying contributors and their occupations   - Insights into industry and issue-based PAC contributions   - Understanding compliance with reporting rules   - Reporting Deadlines and Requirements   - Quarterly and monthly filing options   - Late contribution and expenditure reports   - Pre-election reports (pre-primary and pre-general)   - Benefits of Reporting Monthly vs. Quarterly   - Differences in reporting frequency based on organization size and strategy   - Flexibility to change filing frequency each election cycle   - Disclaimer Requirements for Communications   - Purpose of disclaimers in public communications   - Requirements for printed and broadcast ads   - Candidate stand-by-your-ad statements in broadcast ads   Resources The Rules of the Game Election checklist Practical guidance: Non-profit voter assistance series FEC.gov    

On this episode we are joined by Erin Bradrick, a principal at Neo Law Group, to delve into the complexities of tax law and its implications for nonprofit organizations during election seasons. Our discussion focuses on the distinctions between 501(c)(3) and 501(c)(4) organizations, the specific rules governing their political activities, and the strategies nonprofits can employ to navigate these regulations while effectively advocating for their causes to ensure compliance without sacrificing impact.   Lawyers for this episode Sarah Efthymiou Tim Mooney Erin Bradrick, NeoLaw Group   Shownotes 501(c)(3)s vs. 501(c)(4)s Election Activities and Enforcement Nonpartisan Election Activities Voter engagement activities (registration, get-out-the-vote) Issue advocacy, voter education, and candidate education Commenting on sitting elected officials in their official capacity Challenges in Current Political Climate Fiscal Sponsorships Practical Advice for Nonprofits   Resources AFJ's Nonprofit Voter Assistance Series AFJ's The Connection AFJ's The Rules of the Game National Council of Nonprofit's on Fiscal Sponsorship  

On this episode, we'll discuss the basics of federal election law, including what it regulates, and which tax-exempt organizations need to be aware of it. We'll also review recent FEC opinions that allow for interesting pre- and post-election activities for non-501(c)(3) organizations involving federal candidates. Attorneys for this episode Quyen Tu Susan Finkle-Sourlis Tim Mooney Shownotes 1. Federal Election Law Basics: ·          • Overview of federal campaign finance regulations ·          • Role of the Federal Elections Commission (FEC) ·          • Differences between federal and state campaign finance laws 2. Key Regulations: ·          • Source prohibitions and contribution limits ·          • Types of source prohibitions (e.g., corporations, foreign nationals) ·          • Contribution limits and exceptions for PACs and Super PACs 3. In-Kind Contributions and Coordinated Activities: ·          • Definition and examples of in-kind contributions ·          • Coordination with candidates and the implications 4. Recent FEC Opinions and Rulings: ·          • Door-to-door canvassing coordination ·          • Internet exception for unpaid communications 5. Ballot Initiatives and Federal Candidates: ·          • Federal candidates' involvement in state and local ballot measures ·          • Recent advisory opinions from the FEC 6. Post-Election Activities: ·          • Ballot curing coordination with federal candidates ·          • Compliance requirements and legal considerations Resources • Rules of the Game • The Connection (newly updated) • Blog post on coordinating canvassing (AFJ Action)

On this edition we chat with Nonprofit Vote Executive Director Brian Miller about the organization's efforts to expand nonpartisan voter engagement, the fascinating findings in its latest Nonprofit Power Report, and the challenges and strategies for a successful nonpartisan campaign. On this episode Tim Mooney Quyen Tu Special Guest - Brian Miller, Executive Director, Nonprofit Vote   ·       Introduction ·       About Nonprofit Vote ·       National organization providing resources and training to help nonprofits engage communities in voting and elections. ·       Resources include guides on staying nonpartisan, running voter registration drives, and understanding relevant regulations. ·       Why Nonprofit Voter Engagement Matters ·       Fosters an inclusive democracy by narrowing gaps in voter participation along lines of race, income, and age. ·       Nonprofits serve as secondary actors with motivations to ensure their communities have a voice in democracy, unlike political campaigns that focus on likely voters. ·       The Nonprofit Power Report ·       Updated version analyzed voter data from nonprofits in eight states during the last midterm election. ·       Key Findings: ·       Nonprofit-engaged voters were more likely to be low income, younger, and voters of color. ·       Nonprofit engagement boosted voter turnout by 10 percentage points on average. ·       Higher turnout rates were observed for voters of color (+12%), young voters (+14%), and low-income voters (+15%).   ·       Challenges and Solutions in Voter Engagement ·       Common barriers include perceptions of partisanship and lack of resources. ·       Importance of understanding legal boundaries to overcome partisanship concerns. ·       Philanthropy for Voter Engagement Initiative partners with foundations to provide resources and support for voter engagement. ·       Strategies for Effective Voter Engagement ·       Reverse door-knocking for organizations with high foot traffic (e.g., food pantries, community health centers). ·       Incorporating voter engagement into community outreach for issue-focused groups (e.g., environmental organizations). ·       Leveraging trusted relationships and human interaction alongside technology (e.g., online voter registration). ·       Role of Technology and AI ·       Online voter registration and the importance of balancing technology with human interaction. ·       Ensuring accessibility and reliability of information, especially with the rise of AI-generated misinformation. ·       Encouraging use of trusted sources like .gov addresses for accurate information. ·       Engaging Underrepresented Communities ·       Importance of working through existing nonprofits with cultural competency. ·       Ensuring accessibility in communications and polling locations for people with disabilities. ·       Examples of best practices and collaborations with organizations like the National Disability Rights Network. ·       Resources ·       Nonprofit Vote's website ·       Nonprofit Power Report ·       AFJ's Nonprofit Voter Assistance Series ·       AFJ's The Connection ·       AFJ's The Rules of the Game  

On this episode, we will discuss how nonprofits can respond when they are asked to share their resources with others. Whether it's data, a mailing list, office space, or something else of value, your nonprofit needs to know what to do when asked to share its assets with other people and groups. And guess what! Your organization's tax status will come into play. If you're a 501(c)(3), you need to be particularly careful, especially when interacting with non-(c)(3)s. We'll dive in deep and answer the question “Can We Rent (or Share) That?” in the minutes to come.   Our Attorneys for This Episode: Monika Graham Natalie Ossenfort Victor Rivera   General Principles when sharing resources and working with other organizations: ·      Principle #1: Moving resources from a 501(c)(4) to a 501(c)(3) is simpler from a legal standpoint than the reverse (uphill / downhill principle). ·      Principle #2: Your tax-exempt status follows you into your transactions with others. ·      Principle #3: Documentation is important. ·      Principle #4: Stay in your lane.   What does this have to do with renting and exchanging resources? ·      501(c)(3)s are prohibited from supporting or opposing candidates, including making contributions to candidates and political organizations. ·      501(c)(3)s should not provide resources to a 527 without charge. Instead, they should rent or sell these types of assets for fair market value and make them equally available to any other political entities that request them. o   Best practice is to use a list broker. ·      When supporting the work of (c)(4)s, which can engage in some partisan political activity, 501(c)(3)s must be mindful to protect their assets and to ensure that they aren't giving away their lists, data, and spaces for partisan political use for free and that any rental transactions are well documented and comply with the law.   Can our (c)(3) rent out event space to candidates and other types of organizations? ·      Whether something constitutes impermissible support or opposition of candidate depends on the facts and circumstances. Some things the IRS considers in the event space rental context include (Rev. Rul. 2007-41): o   Whether the facility is available to all candidates in the same election on an equal basis, o   Whether the fees charged to candidates are at the organization's customary and usual rates, o   Whether the activity is an ongoing activity of the organization or whether it is conducted only for a particular candidate, and more! ·      Discussion of two examples.   What about newsletter ad space? ·      If a 501(c)(3) rents / sells ad space in its newsletter or other publications, it can offer that same service to others (even candidates), but it must charge fair market value and allow all entities and candidates the same access without regard to political preferences. o   Remember to indicate which ads are “paid advertising” in the publication. ·      If it usually gives out ad space for free (instead of requiring a financial transaction), it could potentially do the same with other organizations, but all free content must be nonpartisan. ·      What if a (c)(4) has a newsletter and wants to provide ad space to a (c)(3)? o   It's easier for (c)(4)'s to share resources with (c)(3)s since (c)(4)s can do everything (c)(3)s can do, and more! o   A 501(c)(4) could rent space to the (c)(3) for fair market value or give it away for free.   Voter Registration Files ·      501(c)(3)s should not freely share with partisan organizations the voter registration lists or other data that it collects during voter registration or education activities. ·      This information is a valuable asset owned by the 501(c)(3). Voter registration files may only be rented to a 501(c)(4) or 527 at fair market value or exchanged for data of equal value. Even then, the circumstances in which these agreements can be made are complex, so it's wise to get legal advice. ·      This type of agreement can also cause opposing parties or groups to raise their eyebrows and question the legality of the transaction. Before engaging in this type of transaction, figure out how much risk your organization is willing to incur.   501(c)(3)s can't give things away for free to non (c)(3)s that could potentially use the (c)(3)'s assets for partisan political purposes. So, if you're thinking about sharing your organization's resources with others, exercise caution and consult with counsel when needed.   Resources:[NO1]    Rules of the Game Election Checklist for 501(c)(3) Public Charities The Connection Coalition Checklist Rev. Rul. 2007-41 Monika, can you add a resource link to that revenue ruling you cited in the event space discussion? [NO1]

On this special edition from the BISC (Ballot Initiative Strategy Center) Road Ahead 2024 conference held in Las Vegas, we bring our takeaways from our sessions on ballot measure advocacy, including handling misinformation, tips on campaigning, garnering cross-ideological support and more.   Lawyers on this episode: Sarah Efthymiou Tim Mooney     Handling misinformation in ballot measure campaigns    - Strategies to counter misinformation and disinformation.    - Focus on highlighting correct information rather than amplifying incorrect details.   How campaigning against ballot measure proponents is different than candidates    - Discussion on conservative influencer, Brian Haywood.    - His influence on ballot initiatives in Washington.    - How non-candidates can be criticized without impacting tax-exempt status for 501(c)(3)s   Cross-Ideological Support for Ballot Initiatives    - How ballot measure work reflects populist views and forms unlikely coalitions.    - Examples from various states including Florida's cross-ideological support for returning citizens' rights.   Role of Funders in Advocacy    - The importance of funders in supporting grantees beyond financial contributions.    - Tips on early funding and building infrastructure for effective campaigns.   Conference Resources and Recommendations - Ballot Initiative Strategy Center - Seize the Initiative - Bolder Advocacy's ballot measures toolkit  

Guess What! It's 2024, which means we have a BIG election on the horizon. Not only will voters take to the polls to decide who will be our next President, but they'll also be invited to speak their voice in relation to ballot measures and down ballot races that will impact our laws and determine who will represent us in local government, state legislatures, Congress, the courts, and more! With so much at stake, many private and public foundations may be curious whether they have a role to play. The answer is YES! And, this episode of the podcast will discuss the rules foundations need to know when funding and engaging in nonpartisan election activities. Attorneys for this show Monika Graham, Tim Mooney, Natalie Ossenfort Show Notes ·       General rule: private and public foundations (as 501(c)(3) organizations) are permitted to engage in and fund nonpartisan election season activities. o   No support or opposition of candidates for public office (including candidates running in “nonpartisan” races) o   No telling people who to vote for on their ballots or encouraging them to vote for particular political parties o   Keep it NONPARTISAN. The facts and circumstances matter. o   Remember that special rules will apply to private foundations when it comes to voter registration activities and ballot measures (discussed later in this episode)   ·       General GOTV Activities (not talking voter registration here) o   Both private and public foundations are permitted to engage in nonpartisan get-out-the-vote (GOTV) activities §  Avoid referencing parties or candidates §  Do not suggest who people should vote for §  Use nonpartisan targeting only o   Examples §  Communications posted on social media reminding readers that “Your Vote is Your Voice” without reference to candidates and parties and without suggesting that people vote for candidates who have particular stance on issues of importance to the foundation §  Communications circulated at local events that remind people to “Vote. It's Easy!” and provide information on where, when, and how to vote. ·       Make sure you get the information correct ·       Don't target your outreach based on partisan criteria (i.e. populations / communities who you think are likely to vote for certain types of candidates) o   As always, remember that other laws (like state law) may apply to your work in addition to the tax code rules requiring nonpartisanship.   ·       Candidate Education o   Offer educational resources and materials to ALL candidates o   Provide only information that is previously gathered §  Avoid generating and analyzing new data or conducting new research per a candidate's request §  But, do feel free to point candidates to information posted publicly on your website o   What if a candidate or campaign staffer calls your offices asking for talking points for an upcoming rally? Resist the urge to provide them with that information because it equates to an impermissible candidate contribution.   ·       Voter Registration o   501(c)(3) Public charities are permitted to engage in and fund nonpartisan voter registration activities. §  This means that not only can community foundations directly fund their public charity grantees' voter registration drives, but they can also engage in voter registration themselves. §  Just remember to keep it nonpartisan and to follow state and federal law. o   Now private foundations are subject to more restrictive rules when it comes to voter registration. §  Private foundation cannot fund voter registration drives whether they are doing it themselves or making grants earmarked for them - unless the drive is nonpartisan and conducted in 5 or more states over multiple election cycles §  This means that many of their public charity grantees' will not be eligible to receive grants that are earmarked for voter registration. §  BUT, it does NOT mean that public charities can't use funds provided through a general support grant for nonpartisan voter registration purposes.   ·       What about ballot measures? o   Ballot measures are effectively pieces of legislation, and it's the voting public with the power to vote on them. o   Whether it's a bond proposal, constitutional amendment, or other type of initiative, public charities are allowed to support or oppose ballot measures. o   But, because of their legislative nature, support or opposition of measures qualifies as lobbying. o   Public charities (like community foundations) are limited in how much lobbying they are permitted to do under the tax code and should count their ballot measure activities (and grants earmarked for ballot measure advocacy) against their lobbying limits. o   Private foundations are effectively prohibited from lobbying due to a steep excise tax imposed by the tax code. As such, they should avoid supporting or opposing measures and earmarking grants for that purpose.   Resources ·       Investing in Change: https://afj.org/resource/investing-in-change-a-funders-guide-to-supporting-advocacy/ ·       Community Foundations o   Rules of the Game a Guide to Election Related Activities: https://afj.org/resource/the-rules-of-the-game-a-guide-to-election-related-activities-for-501c3-organizations/ o   Election Checklist for Public Charities: https://afj.org/resource/election-checklist-for-501c3-public-charities-ensuring-election-year-advocacy-efforts-remain-nonpartisan/ ·       Private Foundations o   Voter Registration Rules for Private Foundations: https://afj.org/resource/voter-registration-rules-for-private-foundations/ o   Voter Engagement Messaging and Activities for Private Foundations: https://afj.org/resource/voter-engagement-messaging-and-activities-for-private-foundations/ ·       Election Activities of Individuals Associated with Private and Public Foundations: https://afj.org/resource/election-activities-of-individuals-associated-with-501c3-organizations/ ·       4/17 Public Webinar on Foundations and Election-Related Activities: https://secure.everyaction.com/7TbHTruU2EOizr289QaNUw2?emci=c121c8f7-80eb-ee11-aaf0-002248223794&emdi=d570d8a8-0fed-ee11-aaf0-002248223794&ceid=2918047  

On this edition, we answer some of those “greatest hits” questions we always talk about in the intro every week. And since we have primaries and spring elections coming up, we decided to do an all-elections episode to get you ready for your election season advocacy.   Lawyers for this Episode Sarah Efthymiou Susan Finkle Sourlis Tim Mooney   Shownotes  “Can our 501(c)(3) invite a candidate to speak at our fundraising event?” “In Oregon, we have 5 of our 7 Supreme Court seats up for election this spring, but since the candidates are nonpartisan I was wondering if our (c)(3) can endorse? Are they like ballot measures?” “We know that 501c3s cannot encourage or engage in activity that would support or oppose a candidate for elected office. But what if the c3 asked voters to vote uncommitted? Is that the same thing?”   Resources The Rules of the Game: A Guide to Election-Related Activities for 501(c)(3)s Running the Advocacy Race: Bolder Advocacy's Top Resources for an Impactful 2024 Election Season Hosting Candidates at Charitable Events Election Checklist for 501(c)(3) public charities      

For our 100th episode, we are excited to chat with the incomparable Vu Le of Nonprofit AF. Vu brings his unique blend of insight, humor, and a pinch of provocation to the table, all wrapped up in the perspectives you've come to know from his writing. Vu is a treasure trove of wisdom for the nonprofit world and his takes are all his own and don't necessarily reflect those of Alliance for Justice. A huge thank you for listening (and occasionally watching) our brand of spicy tax law for these 100 episodes, and what a better way to celebrate than with a guest who's not afraid to shake things up all in the name of progress and passion for the cause. Watch on the Bolder Advocacy YouTube Channel   •           Introduction to Vu Le: His background and approach to writing about the nonprofit sector. •           Humor and Seriousness in Nonprofit Work: The balance between using humor and addressing serious topics in the sector. •           Finding One's Voice in the Nonprofit Space: Advice on how to develop a unique voice and perspective. •           Critiques of Nonprofit and Philanthropy Practices: Vu's views on overhead costs, salary transparency, lack of investment in advocacy, and the need for nonprofits to challenge conventional practices. •           Role of Funders and Power Dynamics: Discussion on how funders influence the nonprofit sector, the concept of "funder fragility," and the push for transparency and honesty in grantmaking. •           Advocacy and Legal Challenges: The importance of advocacy work, the challenges faced by nonprofits in political environments, and the need for legal support. •           Celebrating Nonprofit Achievements: Acknowledgment of the sector's vital role in societal progress and the need for greater appreciation and support. •           Predictions and Challenges for the Future: Reflections on the sector's future challenges, including political influences and the need for a unified response to societal issues.   Read more of Vu's work at Nonprofit AF.

On this episode, we discuss The Connection, Bolder Advocacy's go-to guide on how to create and operate 501(c)(3)s, 501(c)(4)s, and political organizations. In 2024, we release our 5th edition of The Connection and include several important updates your nonprofit needs to know about as we move into a contentious election season. If your nonprofit has questions about how to safely operate affiliated organizations or how to boost civic engagement in coalition with organizations that have a different tax-exempt status than your own, The Connection has the answers.   Attorneys for this show Natalie Ossenfort, Sarah Efthymiou, and Susan Finkle-Sourlis   Show Notes ·      The Connection is one of Bolder Advocacy's core advocacy resources. o   It pairs well with: §  “Being a Player” (guide to lobbying regulations for advocacy charities) §  “The Rules of the Game” (guide to election-related activities for 501(c)(3)s) o   This is the go-to resource for organizations on how they can amplify their impact and build grassroots power by utilizing multiple types of tax-exempt entities to address social problems and pursue policy change. o   It discusses the best practices you need to know about when working with 501(c)(3)s, 501(c)(4)s, and PACs o   The Connection was first published in 1988 and is primarily authored by Holly Schadler at Trister, Ross, Schadler, and Gold (with contributions from several of her teammates and allies in the field) o   5th Edition releasing end of February or early March 2024   ·      What can you find in THE CONNECTION? o   Details on several different types of tax-exempt organizations and the advocacy activities they can engage in o   The rules 501(c)(4)s need to know when lobbying and engaging in political activities o   Information on how to create and operate affiliated c3 and c4 organizations (including a step-by-step overview of c4 formation procedures) o   The rules governing PACs (including state PACs federal PACs and 527s) o   Sample cost sharing agreement, sample 501(c)(3) public charity to 501(c)(4) grant agreement, information on the Lobbying Disclosure Act, and more!   ·      What's new in the 5th edition? o   Information on new FEC disclaimer requirements for “internet public communications” o   Social media guidance for affiliated 501(c)(3) and 501(c)(4) organizations o   Details on a recent FEC ruling impacting the use of disclaimers for text messaging o   Requirements for Super PACs and hybrid PACs (also known as Carey Committees)   ·      "The Connection” also contains several concrete examples to illustrate how the rules apply in real-world scenarios (utilizing fictional tax-exempt organizations, of course). o   These examples answer questions like: §  What happens when a 501(c)(3) wants to make a grant to its affiliated 501(c)(4) for an educational research project? §  What happens when a 501(c)(3) conducts a nonpartisan voter registration drive and wants its affiliated 501(c)(4) to have access to the list of registered voters? You'll find out in “The Connection” that it can't just give the list to its affiliated 501(c)(4) at no charge, but it could in some instances (when allowed under state law) sell its list at fair market value via an arms-length transaction. §  And, what happens when a c4 publishes a monthly magazine on mission-related issues and then, in one edition of the magazine, decides to include an article about its candidate endorsements?   ·      There are examples of required disclaimers for independent expenditures and electioneering communications too. o   Brand new FEC regulations, published in January of this year, clarify what types of communications fall within the definition of “internet public communications” and what types of disclaimers are required when these communications expressly advocate for the election or defeat of federal candidates. o   The latest edition of “The Connection” addresses how the law requires these disclaimers to be adapted for different communication formats. Whether it's a communication including text and graphics, a video, or an audio-only statement, disclaimer requirements vary. o   As such, “The Connection” is not only good for frontline nonprofit advocates, but for Communications, HR, and Accounting staff too!   Resources The Connection (Strategies for Creating and Operating 501(c)(3)s, 501(c)(4)s, and Political Organizations) Being a Player (A Guide to the IRS Lobbying Regulations for Advocacy Charities) The Rules of the Game (A Guide to Election-Related Activities for 501(c)(3) Organizations)

Exploring grassroots advocacy and the various activities that grassroots organizations can use to advance their mission and bring about positive policy change. Attorneys for this Episode Monika Graham Natalie Ossenfort Victor Rivera Shownotes  Introduction  Issue Advocacy and Lobbying  Rallies, Town Halls, and Community Mobilization  Persuading Elected Officials  Advocacy Days and Lobbying  Ballot Measures and Elections  Commenting on Candidates and Campaigns  Get Out the Vote Campaigns  Spotlight: Grassroots Organizations  Resources and Conclusion

On this episode, we discuss best practices for 501(c)(3) public charities conducting advocacy and nonpartisan activities, like get out the vote or voter education activities during an election year. Election year is upon us and the presidential primaries and caucuses, and primaries for other elected offices are starting to take place and will continue through the November General election.   Attorneys for this show Monika Graham, Susan Finkle-Sourlis, and Leslie Barnes Show Notes ·      May 501c3 public charities advocate in an election year? How can a public charity be involved in an election? ·      Types of nonpartisan activities that a 501(c)(3) may conduct include: o   Educating voters and candidates on the issues that are important to the people/community the organization serves. o   Mobilizing voters and supporting democracy o   Hosting candidate debates and forums o   And much more   ·      What are the IRS regulations surrounding advocacy and democracy work o   IRS has held that supporting democracy is a charitable activity, 501(c)(3)s have a role to play in our elections! o   Activities must further the organization's charitable mission o   Activities must remain nonpartisan, cannot support or opposition of candidates running for public office   ·      The Facts and Circumstances test to determine whether or not communications or activities are nonpartisan.   o   The IRS applies a “facts and circumstances” analysis to determine whether a charity's communication is conducted in a nonpartisan manner or is really a veiled attempt to support or oppose candidates. o   When the IRS says “support or opposition” of candidates, that prohibition is broader than the explicit act of giving money to a campaign or saying outright that you should vote or not vote for a candidate. It's not a bright line rule. o   Analysis is required across the spectrum of risk. It is an assessment of the risk.    ·      Discussion of the elements of the Facts and Circumstances Test. o   Does the communication refer to a candidate or election? o   Timing, upcoming election or is there another event outside of the organization that happened? o   Organization is discussing its core issues? Or is it comparing the organization's issues to a candidate's position? o   Who are you talking to? Who is the audience? Who are you targeting? o   Do you have a track record of discussing the issue? o   Are you discussing a wedge issue? What is a wedge issue?   ** The discussion of this topic is from the view of 501(c)(3) public charities. Other types of nonprofits, like 501(c)(4)s do have the ability to undertake partisan activities as a secondary purpose.   Resources Rules of the Game – Guide to nonpartisan election related activities for 501(c)(3)s Comparison of 501(c)(3) and 501(c)(4) Permissible Activities – Chart Praising and Criticizing Incumbents - Factsheet The Connection

On this edition, we're thrilled to welcome Emma Olson Sharkey from Elias Law Group, bringing her fresh perspective after successfully guiding clients to victory in the critical 2023 Ohio reproductive rights ballot measure fight. Emma will help shed light on the essential considerations for tax-exempt organizations before taking the plunge into a ballot measure campaign. Attorneys for this Episode Quyen Tu Tim Mooney Emma Olson Sharkey   Shownotes   ·      Introducing Emma ·      Lessons from Ohio: o   Progressives can work together to protect fundamental rights – and can be successful, even in states where conservatives otherwise control the state. o   We are seeing conservatives attack the ballot measure process at every point in the process. We need to think about what we can do to bolster our efforts from the very beginning to defend against attacks. ·        ·      Ballot measure considerations Two major considerations: state campaign finance obligations and federal tax implications: o   State campaign finance rules: §  Registration & reporting obligations §  Is there already a main ballot measure committee? §  Do you want to be an independent expenditure committee? ·      Will you trigger registration or reporting by your planned activity? o   If so, will this include donor disclosure? §  Disclaimer obligations (including those you might not have thought of) - both for entities themselves and top donors. o   Also, need to be careful about implicating federal campaign finance rules – even referencing federal candidates or parties in communications could create coordination issues and lead to inadvertent in-kind contributions. §  Advocacy and education outside of registration/reporting requirements ·      Typically, communications to the public on the general subject addressed by the ballot measure, which do not refer directly or indirectly to the ballot measure itself, will not be regulated by state campaign finance. ·      However, state laws vary so you should check state and local law to confirm. o   Federal tax implications: §  In general, for public charities, advocating for or against ballot measures will be considered “lobbying” under federal tax law; public charities can only do an “insubstantial” amount of lobbying. ·      If the organization measures its lobbying under the 501(h) expenditure test, it will need to count work on a ballot measure as direct lobbying once a petition is circulated among voters for signatures. ·      If the organization measures its lobbying under the insubstantial part test, the IRS has provided less clarity; generally “influencing legislation.” ·      Communications to the public on the general subject addressed by the ballot measure, which do not refer directly or indirectly to the ballot measure itself, will generally not be considered lobbying. §  Since 501(c)(3) organizations can only do an “insubstantial” amount of lobbying, many entities that engage in ballot measure work are organized as 501(c)(4) organizations, which can do unlimited lobbying under federal tax law.  Also considered “primary purpose” activity.   Resources   ·      Bolder Advocacy Ballot Measure Toolkit ·      Seize the Initiative Foundations and Ballot Measures 501(c)(3) Public Charities and Ballot Measures Ballot Measure Case Studies Ballot Measures and Public Charities: Yes, You Can Influence That Vote Initiating Policy Change: Circulating Ballot Initiatives in California Ballot Measures and Recalls: Basic Rules for 501(c)(3) Public Charities, 501(c)(4)s, and Unions Ballot Measure Legal Documents and Resources Ballot Initiative Strategy Center National Conference of State Legislators: State Resources  

On this episode, we're going to talk about those pesky new year's resolutions… and no, we're not talking about signing up for a gym membership or signing up for a marathon. We're talking about resolutions that nonprofit organizations can apply as we enter into the year 2024. As you all know, 2024 is like Stefon from SNL, it has everything…primaries, general elections, an additional day… So as you are headed for your holiday break, we wanted to leave you with a list of things your nonprofit organization can do as we head into the new year.     AFJ Team Members on this Episode:  Natalie Ossenfort  Monika Graham  Victor Rivera  On this Episode:  Top ten things your nonprofit organization can do to maximize its advocacy in 2024: [drumroll]  Host an elections training for staff ahead of the 2024 primaries and general election.   Remember that while 501(c)(3)s are not permitted to support or oppose candidates for public office, they CAN engage in nonpartisan election-related activities.  Bolder Advocacy can help you navigate the do's and don'ts with an elections workshop. Request a private workshop through our website or check out one of our many 2024 public webinars.  Consider organizing a GOTV campaign or voter registration drive.  Check voter registration deadlines that apply to primaries and general election.  Brush up on your state's voter engagement and registration laws. Check out our Practical Guidance – Voter Assistance series, created in partnership with The Democracy Capacity Project.   Remember that all 501(c)(3) voter registration efforts must be nonpartisan.  Prepare staff and volunteers to NOT answer the question: “Who should I vote for?”  Offer services to all.  Avoid partisan targeting.  Invite members of your coalition to participate in a voter education campaign, which could include a nonpartisan candidate questionnaire and/or voter guide. Guidelines for creating 501(c)(3) safe candidate questionnaires and voter guides include:  Use unbiased, open-ended questions (distributed to ALL candidates).  Cover a broad range of issues. You'll also want to avoid comparing your organization's position on an issue to where candidates stand.  Publish all responses impartially and equally (with no editing or variations in font, formatting, etc.), and make the final guide generally available to the public.  Remember NOT to include candidate pledges.  Also, do not coordinate with candidates and campaigns.   Just remember, facts and circumstances matter, so consult with Counsel if you have any questions regarding your specific voter education activities.  Organize events inviting public officials to speak during election season. Remember to make the distinction between a candidate appearance and an incumbent appearance.   Candidate appearances: must invite all viable candidates, avoid expressing support or opposition for candidate, do not allow candidate fundraising, and ensure compliance with state and federal election laws.  Policymaker appearances (in official capacity, unrelated to candidacy): No equal opportunity required, but make sure you're working with official staff (not campaign staff) and that you reiterate to the incumbent and their staff in writing that you are a 501(c)(3) that is not allowed to support or oppose candidates. Incumbents who are also candidates should not mention their candidacy at your event. And you should also avoid speaking to their upcoming election and focus, instead, on their official acts as policymakers.  If you are a 501c4, consider making independent expenditures or coming up with a list of endorsements.  501(c)(4)s can engage in partisan political activity as a secondary activity of the organization, but they are prohibited from making candidate contributions and coordinating activities with federal candidates and campaigns (under federal election law) and are oftentimes subject to similar prohibitions at the state and local level.  IE's and other partisan activity may trigger campaign finance reporting.  If your 501(c)(4) has an affiliated 501(c)(3), remember that 501(c)(3)s can't support or oppose candidates. This means that any (c)(4) partisan work should be kept entirely separate from any joint projects you may have between your organizations and be carried out with (c)(4) resources ONLY.  Don't forget… you can continue to advocate or lobby for issues that are central to your organization's mission!  Know your organization's lobbying limits.  Be aware of state and local lobbying laws that might apply to your work. Our State Practical Guidance - Lobbying series (created in partnership with the Democracy Capacity Project) now includes state-level guidance for all 50 states and DC.  Educate supporters, policymakers, allies, and other interested parties about the current policies and problems affecting your community.  Produce resources that reflect the real story of your community and its needs.  If you're a 501(c)(3), avoid comparing your organization's position on an issue to where the candidates or parties stand on that issue.  Have a track record of working on the issue.  Talk about issues as they arise, as opposed to timing your issue-based communications to coincide with upcoming election dates.  Avoid suggesting how voters should vote or mentioning the election in relation to your issue advocacy.  Don't be afraid to comment on candidates or campaigns, but remember the facts and circumstances matter. To avoid impermissible partisan activity, 501(c)(3)s should:  Focus on what was said (the issue), not who said it (the candidate).  Avoid discussing a candidate's record or qualifications.  Avoid talking about voters and making references to upcoming elections.  Avoid identifying candidates by name.  Issue disclaimers / reminders of your (c)(3) status and inability to support or oppose candidates for public office.  Make sure any staff who speak on behalf of the organization are well-trained and understand the rules.  Write an Op-ed and share your expertise on an issue that is core to your nonprofit's mission, and establish your organization as a trusted thought leader.  Launch or engage in litigation to challenge an unconstitutional law  Litigation is different from lobbying and not subject to c3 lobbying limits.  Remember that state and federal courts matter. To learn more about your state courts or the federal judiciary, visit www.afj.org.     Resources:  What is Advocacy? 2.0   Practical Guidance – Lobbying Series  Practical Guidance – Voter Assistance Series  Commenting on Candidates and Campaigns Factsheet  Hosting Candidates at Charitable Events Factsheet  Public Charities Can Lobby Factsheet  BA's Trainings and Events  

On this episode, we discuss best practices for working in coalition and with affiliated organizations and the importance of firewalls to 501(c)(4)s that engage in independent expenditures. Attorneys for this show Monika Graham, Susan Finkle-Sourlis, and Leslie Barnes Working in Coalition – Affiliated Organizations ·       Maximize advocacy and resources ·       501(c)(3) and 501(c)(4) activities ·       Establishing legal, financial, and programmatic independence o   Separate names, logos, EIN, and activities o   Cost sharing agreements o   Separate or joint websites and social media accounts o   Timesheets o   Branding matters Firewalls – 501(c)(4)s and political organizations, candidates and committees ·       What are independent expenditures? ·       Why are independent expenditures important? ·       Establishing firewalls to protect against impermissible coordination ·       Safe harbors for permissible communications ·       FEC firewall policy   Resources Please check out the resources listed below and our extensive resource library at bolderadvocacy.org for more information on this topic. We hope you join us on a future episode of the podcast! The Connection The Practical Implications of Affiliated Organizations Nonprofits Working Together Working Together: Affiliation and Coalition Basics FEC guidance on independent expenditures and firewalls  

On this episode we're excited to highlight nonprofit success stories from around the country. While we talk about lobbying on this podcast, legislative wins are one type of advocacy victory. We'll look at some legislative victories as well as other types of advocacy such as relationship building, corporate advocacy, and funding wins.  For some organizations, legislative victories can bring additional resources to your community. For other organizations, legislative victories can serve as harm reduction in the interim while we build a multi-racial democracy. We'll also highlight strategies for talking about advocacy success to your donors and community.   Lawyers for this episode Leslie Barnes Sarah Efthymiou   Ballot Measure Victories ·      Ohio Issue 1 o   Double digit victory o   Intersectional coalition work of grassroots organizations o   Ohioans for Reproductive Freedom was one coalition of community-led nonprofits ranging from faith-based organizations, to racial justice and transgender rights nonprofits, from labor organizations to trade associations. ·      Other states that led the way on democracy-related measures Ballot measure recap by Victor Rivera Labiosa California Legislative Victories – “Hot Labor Summer” ·      SB 616, paid sick leave o   CA Work & Family Coalition, a coalition of community nonprofits o   Part of the coalition's strategy involved gathering variety of voices to be heard by collecting stories and bringing those voices to the policy makers.   ·      SB 525, minimum wage increase to $25/hour for CA's lowest-paid health care workers o   SEIU United Healthcare Workers West   Organizing Victories – Equitable compensation ·      Black Leadership Action Coalition of Kentucky (BLACK) and Advocacy Based on Lived Experience (ABLE) 2 grassroots organizations ·      Adopted policies that center impacted community members in their work by compensating directly impacted volunteers for contributing their lived experiences and community organizing skills. ·      See guest blog below in shownotes   Strategies for talking to funders ·      Follow your funder's lead ·      Investing in Change for other metrics to measure success ·      Don't take credit candidate victories   Resources ·      Ballot Initiative Strategy Center – Ballot measure hub tracking challenges to direct democracy, past and upcoming ballot measures ·      Democracy in Action: Analyzing November's Key Ballot Measure Wins ·      Two-part piece on Equitable Compensation Alicia Hurle o   The Power of Equitable Compensation in Community Organizing Spaces o   Building Community Empowerment

On this episode, we're going to talk about funding… More specifically, how your nonprofit can raise dollars from private and public foundations to support your advocacy work. We're joined on this episode by Emily Harting, AFJ's Director of Foundation Relations.     AFJ Team Members on This Episode:    Emily Harting, Natalie Ossenfort, Victor Rivera         Introducing Emily Harting     Tips for Groups Working to Identify Potential Foundation Partners:  Start with path of least resistance – review foundation websites.  Find out who funds your organization's allies (groups whose work you admire).  Connect with board members to assess their networks and seek out their advice.  Review your organization's history of foundation funding and consider reapproaching former funders.    Other Avenues for Foundation Research:  ProPublica (free access)  Instrumentl  Candid    Foundation Outreach Recommendations:   Make the job of the foundation program officer as easy as possible. Show them clearly and succinctly the connection between the foundation's priorities and the work of your organization.   It's always best to use a connection if you have one (i.e. board member or ally).  Send an email introduction explaining your organization and how you think it aligns with the funder's priorities.  If your organization issued a report, is in the news, or is hosting an upcoming event, you can use that to prompt outreach to a potential funder.    Best Practices When Preparing for a Meeting with a Potential Foundation Partner:  Brief your staff, internal participants.  Create a “POP” Agenda.  Purpose (of meeting)   Outcome (desired results)  Process (rough outline of who speaks when and about what)  If it's an in-person meeting, plan to have some organizational materials ready.  If possible, also have resources ready to send following the meeting to continue to build communication/relationship.   Proposal Process:  Understand foundation proposal guidelines and preferred templates (if any).  If they don't have a template or provide guidelines, best to build a general template including:  Intro paragraph with funding request ($$ and purpose: program/GOS);   A brief overview of who your organization is and its history;   A description of your programs and recent work you've done;   Conclusion reinforcing your request.   Connect your work to the foundation's mission to demonstrate shared priorities.  Write clearly.  If the foundation has a proposal submission portal, submit your application early in technical issues arise.  Be prepared to provide a budget, proof of your 501(c)(3) status, recent audited financial statements or 990s, a board list with affiliation, a staff list, etc.    What About General Operating Support (GOS)?  Funders usually start with a project grant, but some will give GOS outright.  Remember to keep the funder up-to-date on progress throughout the grant period and share work products (resources or reports, videos, testimonials etc).   Report on the grant as requested, when requested, and with the materials requested.   Your nonprofit is more likely to receive GOS after you have built a trust-based relationship with your funder.    Other Practical Tips:  Remember that both you and the funder are hoping your organization is a match: they want their funds to support great work!   Program officers are people. You'll achieve the best results when you have a trusted relationship with each other.  Ask your program officers for advice and thoughts on your strategy and programs.  Don't be afraid of your funder. If you run into a challenge, tell them. They might able to assist you in overcoming it.   Keep your funder in the loop. Don't be afraid to toot your own horn!   Play nice in the sandbox.   Be real and be realistic.     Resources:  Bolder Advocacy Project Grant Rule Hub   Foundation Advocacy Grants: What Grantees Need to Know   Advocacy by Public Foundations – podcast episode  Advocacy by Private Foundations – podcast episode  Grants for Nonprofits | Instrumentl  Candid | Foundation Center and GuideStar are now Candid - Also check out their physical offices where you can get assistance and resources for FREE in New York, NY; Atlanta, GA; Cleveland, OH; or Williamsburg, VA.         

On this edition, we revisit PACs by talking about three different categories you run into every election cycle. What makes a Super PAC super? What can a traditional PAC do? And will the IRS revoke your tax-exempt status if your charity has to register or form a ballot measure PAC? We're delving into PAC taxonomy to answer these questions today!   Lawyers for this episode Tim Mooney Susan Finkle Sourlis Quyen Tu   Shownotes  Defining the various types of PACs. We came up with two approaches. 1.     What activity you want to undertake? 2.     What kind of money you want to raise and in what amount? What is your priority? If you want the most freedom in activities, then there are more restrictions on fundraising or vice versa. We're covering three types of PACs: 1.     Super PACs sometimes called IE PACs 2.     Traditional PACs (could be state or federal) 3.     Ballot Measure PACs     Resources Seize the Initiative: A Legal Guide on Ballot Measures for Nonprofits and Foundations Ballot Measures and Recalls: Basic Rules for 501(c)(3) Public Charities, 501(c)(4)s, and Unions 501(c)(3) Public Charities and Ballot Measures Ballot Measures Toolkit (compilation of resources) Nonprofit Requirements for California Ballot Measures (flow chart) Ballot Initiatives: How Nonprofits Can Stand Up for Direct Democracy (blog) A New Future for Reproductive Rights: Ohio's Critical Elections (blog) Nonprofit Coalition Helps Extend Health Insurance Coverage to 90,000 Nebraskans (blog) Ballot Measure Committees: Campaign and Registration Requirements (California Secretary of State) What is a California Ballot Measure Committee? (from the Fair Political Practices Commission)

On this episode we explore ways foundations can support civic engagement projects, including lobbying. Many listeners may be familiar with general operating grants, but today we're joined by an expert to share with us a secret weapon called the project grant rule, what it is, how it works, and who can benefit.  It is our honor to be joined by Abby Levine who is associate general counsel for the Robert Wood Johnson Foundation. If Abby's name sounds familiar, she was Bolder Advocacy's Director for over a decade, and we are thrilled she's agreed to join us. 1.     What is unique about project grants? 2.     Why did the Robert Wood Johnson Foundation and Bolder Advocacy partner to create the Project Grant Rule Hub for foundation and projects of public charities? 3.     What resources will visitors find at the Project Grant Rule Hub? 4.     Can project grant dollars really be used by projects for legislative campaigns and lobbying? 5.     Are there any tips you can share about using the Project Grant Rule for foundations? 6.     What tips do you have for grantees who receive a project grant?   Resources Project Grant Rule Hub Videos Explainer videos on the project grant rule in English En español: ¿Qué es el Project Grant Rule?n For Foundations – How to Use the Project Grant Rule For Grantees – How to Use the Project Grant Rule Written Resources The Project Grant Rule Budget Template Instructions Project Grant Rule Budget Templates  

On this episode, it's another round of your questions on all things advocacy! This time we tackle sign-on letters and election activity.   Attorneys for this Episode Monika Graham Tim Mooney Victor Rivera   Shownotes   Sign-On Letters We are currently working on a sign-on letter to build a wide coalition of supporters for a bill. Our goal is to have 500 partners sign on and for it to be sent to legislators and ask them to pass a certain piece of legislation. So it is indeed lobbying. The question for you is, are foundations allowed to sign on to such letters?   Praising and Criticizing Incumbents In connection with issue advocacy, an organization may want to praise or criticize an elected public official for their actions, regardless of whether or not the official is also a candidate in an upcoming election. Is it OK to comment on the actions of elected officials if they are also candidates in an upcoming election?    Organizing a Candidate Debate or Forum An organization is interested in organizing a candidate debate for a local race. Do we have to invite all candidates? What if only candidates from one party accept the invitation?   Is Nonpartisan Voting Information Now Partisan? Early voting is starting in Virginia, and we wanted to make sure our community knows about it. But whether it's early voting at the polls or vote by mail, it feels like this has become a partisan issue in the last few years. Is it ok for a 501(c)(3) to give out this information?   Resources Bolder Advocacy Focus on Foundations Hosting Candidate Debates: Public Charities Can Educate the Community Through Candidate Debates Candidate Debates and Forum podcast episode Candidate Education factsheet  

On this episode, continuing our celebration of yesterday's national voter registration day we're revisiting a segment of our foundation myth busting episode all about funding nonpartisan voter registration drives.   Lawyers for this episode Tim Mooney Natalie Ossenfort Jen Powis   Shownotes  MISCONCEPTION: Foundations can't fund public charity voter registration drives ·      Both private and public foundations can fund the NONPARTISAN voter registration activities of public charities, but the rules for private foundations can be a bit complicated... ·      VR Drive must be nonpartisan, over multiple election cycles, in five or more states and cannot be subject to conditions requiring use of the funding in a specific state or election cycle. ·      There are also requirements related to the grantee's finances (e.g. at least 85% of organization's income must be spent on activities relating to the purposes for which it was organized) ·      Public charities can receive an advanced ruling from IRS certifying their ability to receive private foundation voter registration grants (confirms that organization meets the requirements of sec. 4945(f) of tax code)   Resources Foundation Advocacy Grants: What Grantees Need to Know  Investing in Change: A Funder's Guide to Supporting Advocacy    This segment was originally podcast June 23, 2021.

Did you know that 60% of eligible voters are never asked to register to vote? Couple this startling fact with many new voter registration rules that have been introduced since the 2020 election—in many instances, to make it harder to register or stay on the voter rolls—we thought it was time to revisit this topic. This year, National Voter Registration Day is September 19 so there's no time like the present for nonprofits to develop a plan to engage in voter registration!    Attorneys for this episode:  Monika Graham Natalie Ossenfort Quyen Tu    Voter Registration Rules for 501(c)(3) Nonprofit Organizations (according to the Tax Code)  Yes, your nonprofit can engage in voter registration activities! When doing so, public charities must ensure they are conducted in a nonpartisan manner and in compliance with all applicable federal and state laws.   DO:  Keep voter registration work nonpartisan  Focus voter registration activities on community members with whom the organization serves or hopes to serve  Focus on historically underrepresented populations (youth, low-income, etc.)  Make their voter registration services available to everyone  DO NOT:   Attempt to influence which parties or candidates get elected to public office  Coordinate activities with candidates or parties  Prioritize outreach to populations because they are more likely to vote for certain types of candidates  Reference candidates or parties  Provide incentives and/or knowingly and willfully pay, offer to pay, or accept payment either for registering to vote or voting (payment includes anything having monetary value including pizza or prizes given out for voting).    Relevant Voter Registration Federal Election Laws for 501(c)(3) Nonprofit Organizations   When federal candidates are on the ballot certain FEC rules may apply, including:  Organizations should not provide incentives and/or knowingly and willfully pay, offer to pay, or accept payment either for registering to vote or voting (payment includes anything having monetary value including pizza or prizes given out for voting).  Organizations should not coordinate voter registration activities with candidates or political parties.    Know Your State Laws on Voter Registration  State laws can be very specific. For example:   Texas requires any person who collects and returns completed voter registration forms to be appointed a Volunteer Deputy Registrar (VDR) by each county in which they will be acting.   Minnesota allows individuals to register to vote online. Third parties (like nonprofit staff) may not electronically submit a voter registration application on a voter's behalf, but may help the voter submit the application, with the voter's consent and in the voter's presence.   Many states also have restrictions on providing incentives for voter registration (like FEC regulations), so check your state's laws for more.   In California, if you request more than 50 voter registration cards, you must submit a distribution form that (among other things) requires you to summarize your distribution plan.   Check out our Practical Guidance-Nonprofit Voter Assistance series. We currently have 19 states available, but more coming soon!    Foundations CAN Support Voter Registration   Foundations can provide grants for nonpartisan voter registration activities only! Public Foundations can fund voter registration directly or indirectly by making general support grants. While the rules for Private Foundations are more restrictive, 501(c)(3) organizations can potentially use their general support grants to support voter registration drives (if not prohibited in grant agreement). In addition, Private Foundations can make specific project grants for voter registration drives in limited circumstances.       Make a Plan for 2024 Now!   Check out Nonprofit Vote's National Voter Registration Day website for tips and shareable posts.  Train your staff and volunteers are on the rules!   Make your own plan to vote!     Resources  Practical Guidance – Nonprofit Voter Assistance  Want to Conduct or Fund a Voter Registration Drive?    The Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations    Voter Registration Rules for Private Foundations   Combatting Voter Suppression and Election Subversion: What Your Nonprofit Can Do 

On this episode we chat with Shannon Williams, Director of Boulder Advocacy's Operations and Evaluation to learn more about the use of evaluation tools to make our organizations better advocates. Measuring success is much more than identifying wins and losses, it includes improving capacity and other incremental steps to achieving policy goals.   Voices on this episode Tim Mooney Shannon Williams Shownotes Understanding Evaluation Differences between advocacy and program evaluation. Beyond Wins & Losses Importance of considering interim milestones and not just the end goals. The "attribution conundrum." Embracing complexity, focusing on contribution rather than attribution. Building power and capacity as evaluation metrics. Importance of sustainability and setting up for long-term success. Understanding the vision of an organization and using the Theory of Change to achieve it. Resources ·       A User's Guide to Advocacy Evaluation Planning (Harvard Family Research Project)* ·       The Advocacy Strategy Framework (Center for Evaluation Innovation)* ·       Data Playbook (Schusterman Philanthropies)* ·       Getting Started: A Self-Directed Guide to Outcome Map Development (ORS Impact)* ·       When the Best Offense is a Good Defense: Understanding and Measuring Advocacy on the Defense (ORS Impact)* ·       Advocacy Capacity Tool (ACT!) and ACT! Quick* ·       Amplifying Nonprofit Voices: Bridging the Advocacy Evaluation Gap  ·       Advocacy That Builds Power: Transforming Policies and Systems for Health and Racial Equity (Center for Evaluation Innovation) ·       Gigi Barsom, “A New Framework for Understanding Power Building,” Stanford Social Innovation Review, July 17, 2023    

On this episode, we are joined by special guest, Molly Coleman, the co-founder and executive director of People's Parity Project (PPP), a 501(c)(3) organization dedicated to harnessing the organizing power of lawyers and law students to create a legal system that prioritizes the people over corporate profits. Molly shares the inspiring journey of PPP, starting as a grassroots law student organizing effort to its current nationwide presence, fighting for a better legal profession and a justice-centered legal system. We explore the challenges and learning curves faced by PPP as a coalition of law students and new attorneys, the need for reform in legal education, and the importance of public engagement to effect change. Join us as we uncover the bold projects and imaginative strategies PPP is employing to shape a future where justice prevails. Attorneys for this episode: Quyen Tu, Tim Mooney Guest: Molly Coleman, Co-Founder and Executive Director of People's Parity Project Questions What is People's Parity Project, and how did you get started? Where does PPP draw its inspiration from? As law students and new attorneys, what are the learning curves you face in this work and are there balancing advantages to the perspectives you bring? What are your thoughts on law school reform? What are things we need to fix the legal system? How does the structure of being a (c)(3) organization help and hinder what you want to accomplish? How can people get involved, including students looking to starting a a chapter at their law school or graduates starting one at their alma mater? Resources: People's Parity Project

It's our first-ever #sportsball edition of the pod! Dig into the tax code a bit, and you'll discover that tax-exemption and sports fit together like a sports reference and a podcast that doesn't really cover sports. In other words... perfectly. From amateur athletics, to professional sports leagues, to this newish thing called NIL that allows collegiate athletes to get paid for the billions they earn other people, the IRS and tax law has something to say about all of it. And most importantly, after this episode you will too at your next summer cocktail outing... Attorneys for this episode: Natalie Ossenfort, Tim Mooney, Victor Rivera What are tax-exempt organizations? Amateur athletics as 501(c)(3)s Major pro leagues had 501(c)(6)s and then dropped them ·      Advocacy angle... weighing in on oversight is not lobbying, so many tax-exempt advocacy groups like Human Rights Watch have weighed in against the move. ·      Or, advocacy in support of (or opposition to) the “No Corporate Tax Exemption for Professional Sports Act”, legislation introduced in Congress in June of this year that, if passed, would strip the Tour of its tax-exempt status. ---> Lobbying Case study: NIL Collectives as 501(c)(3)s ·      NCAA v Alston ·      NIL collectives were set up as 501(c)(3) organizations, making tax-deductible. ·      2023 IRS GLAM letter concluded that an organization that develops paid NIL opportunities for student-athletes will, in many cases, be operating for a substantial nonexempt purpose (ie, serving the private interests of the student-athletes, instead of providing a real charitable purpose). Resources: ·      501(c)(3) exemption requirements by the IRS ·      Establishing your organization toolkit ·      GLAM letter on NIL Collectives ·      NCAA's response to GLAM letter

So let's say you have a really good idea for a tax-exempt organization, and hooray it's charitable activities so you're all set to ask the IRS for recognition! You even have some potential funding sources, and you're ready to go. But oh that pesky IRS recognition process – until recently Form 1023s could take up to a year or more to process! Sure you can wait, but you can also find an existing (c)(3) to be your fiscal sponsor and get going much more quickly. On this episode, we chat about how fiscal sponsorships work. Attorneys for this episodeLeslie Barnes Tim Mooney Quyen Tu   1.     What is a Fiscal Sponsorship? Orgs that let you borrow their nonprofit designation. Mostly (c)(3), but (c)(4) can be a fiscal sponsor. File Notice of Intent to Operate as (c)(4) with IRS Form 8768 Their nonprofit rules = your nonprofit rules.             Employment policies (compensation, benefits, hiring/firing, anti-discrimination, etc) Benefits = operational support for your project – HR, Legal, Accounting, Tax – allowing you to focus on your programs. 2.     Types of Fiscal Sponsorships Two different ways this is done. IRS has various models. Money does to the FS, there's an agreement between the parties (sponsor and project)             Examples: Tides Center sponsors Lift Louisiana, a project focused on improving health outcomes for Louisiana women, families, and their communities             Examples: Burning Man Project own Black Rock City, LLC (a single member limited liability company) under a Model L sponsorship, BRC hosts an annual art and culture event, based on self-reliance. 3.     To Fiscal Sponsorship or not? Project Perspective: Quickest way to “get up and running” for funders. Provides many of the traditional markers of established orgs. Is your org staffed to meet admin and compliance independently?             Do you want to seek GOS grants Their rules = your rules: Will your project involve lobbying, voter registration drives, or other types of nonpartisan civic engagement? Fiscal sponsor perspective Fiscal sponsor must maintain control over project, assets, and liabilities 4.     Spinning Off or Exiting the Fiscal Sponsorship Sponsorship agreement should include an off ramp Provisions for transferring assets, including IP Example from Tim – X-PAC fiscally sponsored by Portland League of Women Voters 5.     Seek Legal Advice                         Resources Bolder Advocacy's Project Grant Rule Hub – complete with explainer videos, sample budgets, and factsheets for funders and projects. Private foundations that award grants to sponsored projects must do so using a specific project grant The Ultimate Resource List for Fiscal Sponsorship Seekers - most comprehensive list of resources on the web for understanding what fiscal sponsorship is, if it's right for your charitable project and how to go about finding and vetting potential fiscal sponsors. Need we say more?? Fiscal Sponsorship: 6 Ways To Do It Right by Gregory Colvin Fiscal Sponsor Conversations - weekly conversation focused on the needs, challenges and goals of fiscal sponsors. Cooperative Impact Lab – running the Fiscal Sponsorship Cooperative to provide support and capacity for fiscally sponsored projects to form and run their own nonprofits From Fiscal Sponsorship to Autonomous Operation – an interview with Mariana Ruiz Firmat