Podcasts about Internal Revenue Code

Get Out the Vote (GOTV) efforts are one of the most impactful ways 501(c)(3) public charities can strengthen civic participation and help ensure communities have the tools and information they need to make their voices heard. From voter registration and education to reminders and access assistance, (c)(3) organizations can play an important role in helping people navigate the voting process while remaining nonpartisan. On this episode, we explore best practices for designing effective GOTV efforts, including how nonprofits can engage their communities, train staff and volunteers, and navigate election-related rules. Attorneys for this Episode: Monika Graham Natalie Ossenfort Victor Rivera 501(c)(3)s Must Remain Nonpartisan Internal Revenue Code: 501(c)(3) organizations are prohibited from directly or indirectly participating in partisan political activity (activity on behalf of, or in opposition to, any candidate for public office). Keeping GOTV Efforts 501(c)(3) Safe Effective voter outreach for 501(c)(3)s is focused on expanding participation, not influencing who someone votes for. Therefore, (c)(3)s should refrain from using messages that support or oppose candidates, political parties, or groups of candidates. In addition, they should: ·       Make voter outreach activities available to all eligible voters ·       Ensure GOTV efforts are not coordinated with candidates or campaigns ·       Avoid targeting communities because they belong to a particular political party, voted a particular way in the past, or because they vote in a district where the race is likely to be close The IRS uses a facts and circumstances test when determining whether a 501(c)(3) has violated the rules against partisan electioneering. Building a Strong GOTV Effort ·       Start with your community. Use existing relationships and trusted communication channels to reach the people your organization serves. Connect with voters through tools and spaces they already use, such as text messages, social media, email newsletters, community events, and local partners. ·      Plan ahead. Start by understanding your community's needs. Then, establish goals and timelines, create written policies and training materials, and train staff and volunteers on nonpartisan rules, including the difference between organizational activities and personal political activity. ·       Build partnerships. Collaborate with community organizations, libraries, schools, faith-based organizations, and other trusted institutions to expand outreach and maximize impact. Just remember that if you are partnering with any organizations or entities that are not 501(c)(3)s, all of your collective work needs to remain nonpartisan. ·       Track and evaluate your efforts. Document outreach activities and program decisions, assess what worked, and incorporate lessons learned to strengthen future GOTV efforts. GOTV Activities 501(c)(3) Public Charities Can Conduct 501(c)(3) public charities can support voter participation by: ·       Registering voters through nonpartisan voter registration drives o   NOTE: While this is true for public charities, private foundations have more restrictive rules related to voter registration activities and funding. ·       Reminding people about upcoming elections and encouraging them to participate ·       Sharing nonpartisan information that speaks to the voting process, including registration deadlines, polling locations, early voting, vote-by-mail options, and voter identification requirements ·       Helping reduce barriers to voting by providing nonpartisan assistance, such as transportation to the polls, language access resources, or accommodations for voters with disabilities Remember, some voter registration rules and other voter assistance requirements can vary by state and have probably been updated since the last election cycle, so it is important to train your staff and volunteers on the applicable (and current) rules. Just Remember: ·       In order to remain nonpartisan, 501(c)(3)s should not suggest who people should vote for in upcoming candidate elections. ·       It's not just the Internal Revenue Code you need to think about. Federal election law and state laws also have a lot to say about how nonprofits can engage in election season advocacy. o   For example, federal election law prohibits giving someone something of value in exchange for voting. o   State law will likely regulate how you can interact with voters at polling sites, how and when voters can vote by mail (vs. in-person), and more! Best Practices: ·       Provide training to staff and volunteers so they know how to effectively engage in GOTV work without running afoul of the Internal Revenue Code, federal election laws, or state law. ·       Develop and implement an organizational election season policy that is reviewed and signed by all staff, volunteers, and others who could potentially speak on behalf of your organization. Key Takeaways: ·       GOTV efforts are a powerful way for 501(c)(3) public charities to advance civic participation and strengthen communities. ·       501(c)(3) public charities can encourage people to vote while remaining nonpartisan. ·       Thoughtful planning, training, and compliance practices help (c)(3)s strengthen civic participation in their communities ·       Effective GOTV efforts can engage communities by leveraging trusted relationships, reducing barriers to participation, and providing clear, nonpartisan voting information.   Resources: 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 Nonprofits, Elections, & the Fine Art of Remaining Nonpartisan Sample 501(c)(3) Organizational Policy for Election Season Vote 411

What is the one critical thing your employees care about deeply that you might be completely overlooking?This is Invested at Work: Off the Cuff. Unscripted and top-of-mind, where industry leaders share candid perspectives on the realities of scaling businesses, managing total compensation strategies and navigating the complexities of leadership.This week: Aaron Schumm, founder, CEO and chairman of Vestwell.To hear the full story of how Aaron is rebuilding workplace savings from the ground up, check out his full interview with host Rodney Bolden, available right now in your feed.For more conversations on the future of workplace financial benefits, make sure to follow or subscribe to Invested at Work. Share this episode with a colleague, and visit us at morganstanley.com/atwork to unlock the power of your organization's benefits.Visit Vestwell.com to learn more about workplace savings vehicles.Visit MorganStanley.com/atwork for more insights on workplace financial benefits.Invested at Work is brought to you by Morgan Stanley at Work, hosted by Rodney Bolden. Our executive producers are Fiona Kelsey and Lisa Boyce, and our associate producer is Ive Jones. Our production partner is Sequel Media Inc.#investedatworkpodcast #employeebenefits #workplacebenefits #sharemorganstanleyThis podcast episode is for informational/educational purposes only and is not investment, legal, or tax advice. Participants in this podcast are not compensated and are not affiliated with Morgan Stanley. The guest speaker (Aaron Schumm/Vestwell) is an external guest; the views expressed are solely his own and do not represent Morgan Stanley's views.Nothing in the episode should be construed as a recommendation or solicitation to buy/sell any security, adopt any investment strategy, or implement any particular plan design; listeners should consider their own circumstances and consult appropriate professionals.The discussion is general in nature and not intended to address any particular individual/entity's circumstances.Morgan Stanley Smith Barney LLC and its affiliates and Financial Advisors/Private Wealth Advisors do not provide tax or legal advice; tax laws are complex and subject to change; consult a tax advisor/attorney.Information contained herein is based on data from multiple sources considered to be reliable and Morgan Stanley Smith Barney LLC (“Morgan Stanley”) makes no representation as to the accuracy or completeness of data from sources outside of Morgan Stanley.When Morgan Stanley Smith Barney LLC, its affiliates and Morgan Stanley Financial Advisors and Private Wealth Advisors (collectively, “Morgan Stanley”) provide “investment advice” regarding a retirement or welfare benefit plan account, an individual retirement account or a Coverdell education savings account (“Retirement Account”), Morgan Stanley is a “fiduciary” as those terms are defined under the Employee Retirement Income Security Act of 1974, as amended (“ERISA”), and/or the Internal Revenue Code of 1986 (the “Code”), as applicable. When Morgan Stanley provides investment education, takes orders on an unsolicited basis or otherwise does not provide “investment advice”, Morgan Stanley will not be considered a “fiduciary” under ERISA and/or the Code. For more information regarding Morgan Stanley's role with respect to a Retirement Account, please visit www.morganstanley.com/disclosures/dol. Tax laws are complex and subject to change. Morgan Stanley does not provide tax or legal advice. Individuals are encouraged to consult their tax and legal advisors (a) before establishing a Retirement Account, and (b) regarding any potential tax, ERISA and related consequences of any investments or other transactions made with respect to a Retirement Account.This episode discusses legislation and regulatory initiatives—such as the “savers match,” child savings accounts/“Trump accounts,” “Trump IRA,” ERISA-related provisions, and the “in-plan vs. out-of-plan” emergency savings framework—those references are provided for general informational purposes only and are not intended as legal, tax, or compliance advice.Any discussion of laws, regulations, proposed rules, or government programs reflects general commentary and may not reflect the most current legal or regulatory developments.Laws and regulations are complex, may be amended, and may be subject to different interpretations by regulators, courts, plan fiduciaries, and other parties; guidance and enforcement priorities may also change over time.Accordingly, listeners should not rely on the episode as a substitute for professional advice, and should consult their own qualified legal counsel, tax advisor, ERISA counsel, or other appropriate professional regarding their specific circumstances and any plan design, eligibility, or implementation questions (including questions related to ERISA provisions, leave/eligibility rules, and emergency savings design considerations).Any examples or observations about how a law or rule operates in practice (including commentary that certain approaches may be “unworkable” or difficult to implement) are general perspectives and may not apply to all employers, plans, providers, or jurisdictions.©2026 Morgan Stanley Smith Barney LLC. Member SIPC. CRC#5528084 07/2026

     Slam The Gavel welcomes back Theo Chino to the podcast to discuss an article written in the Illinois State Bar Association, The Bar News, "Illinois Supreme Court Disbars 4, Suspends 4 in Latest Disciplinary Filing." (Posted January 20th, 2026)      We talked about how the Illinois Supreme Court at that time, issued attorney disciplinary orders during its January 2026 Term of Court. There were sanctions imposed due to the fact that more than several attorneys took part in professional misconduct by violating Illinois state ethics laws.To Reach Theo Chino: 708-847-7151 and barinvestigation.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklTikTok: www.tiktok.com/@maryannpetrihttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

   Slam the gavel welcomes back Theo Chino to discuss an Illinois article written by Jonathan Bilyk (Legal Newsline), "Appeals court: Cook divorce judges can't hold ex-husbands 'hostage' to force families to pay divorce bills" (December 26, 2024 - UPDATED May 21, 2025. We discussed what imputation of income really means, Debtor's Prison and "recalcitrance."To Reach Theo Chino: 708-847-7151 and barinvestigation.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklTikTok: www.tiktok.com/@maryannpetrihttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

     Slam The Gavel podcast welcomes Barb Varcl Smith from Aberdeen, Scotland. Barb Varcl Smith is a Trauma Recovery Educator, Speaker, Therapist and Creator of The Ascendance Method(TM), a practical framework for understanding trauma, recovery and personal transformation.      With over 20 years of professional experience and a unique systems-thinking background, Barb is known for making complex trauma concepts easy to understand and apply in every day life. Barb discussed how her work helps people recognize the hidden survival patterns that continue influencing thoughts, emotions, relationships, parenting and decision-making long after the original experiences have passed.    She is the creator of the Steps of Ascendance(TM) framework, the concept of Fake Resilience(TM), and host of the PODCAST, "Way Out Of Childhood Trauma." She is also the author of her upcoming book, "Purposeful Parenting: How to Raise a Healthy Mind - Applying the Ascendance Method(TM) to family life."To Reach Barb Varcl Smith:  your-steps.co.ukSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklTikTok: www.tiktok.com/@maryannpetrihttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

     Slam The Gavel podcast welcomes back Linda Denton-Harris. Linda was last on in December 2nd, 2024, Season 5, Episode 194. Linda and I discussed her bestselling book, "They're NOT Here To Help, An Advocate's Guide to Surviving Family Court, CPS and the Systems that Profit from Families." Linda talked about her 25 years inside of family court and CPS, building a constitutional case against systems that claim to serve children while systematically silencing them. The stories of advocates as well as her own case shows how the same pattern repeats itself over and over and it's NOT by ACCIDENT, it is by DESIGN. They are counting on a parent not having the greatest weapon: KNOWLEDGE.    Linda has been an advocate since 2007, and graduated at the top of her class in 2013 with a bachelor's degree in Criminal Justice. She is also the founder of Families Matter and Children's rights.To Reach Linda Denton-Harris: www.FamiliesMatter.infoSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklTikTok: www.tiktok.com/@maryannpetrihttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

“You're taking a 50-plus-year-old industry and flipping it on its head and saying, ‘We're going to redo this from the ground up.'” Aaron Schumm, founder, CEO and chairman of Vestwell, is shaking things up when it comes to modernizing workplace savings solutions. As inflation concerns rise and workforce demands shift, traditional benefits packages are no longer enough. In this episode, Aaron joins host Rodney Bolden to share how fintech innovation is allowing companies to build flexible, automated benefits frameworks that can help relieve employee financial stress, improve retention and scale seamlessly with organizational growth. At Vestwell, Aaron leads a fintech unicorn currently anchoring customizable benefits for over half a million businesses and two million individual savers. Having previously scaled the wealth management technology platform FolioDynamix, Aaron transitioned to the workplace benefits sector after recognizing systemic inefficiencies in how employee savings plans were administered. Visit Vestwell.com to learn more about workplace savings vehicles. Visit MorganStanley.com/atwork for more insights on workplace financial benefits. Invested at Work is brought to you by Morgan Stanley at Work, hosted by Rodney Bolden. Our executive producers are Fiona Kelsey and Lisa Boyce, and our associate producer is Ive Jones. Our production partner is Sequel Media Inc.This podcast episode is for informational/educational purposes only and is not investment, legal, or tax advice. Participants in this podcast are not compensated and are not affiliated with Morgan Stanley. The guest speaker (Aaron Schumm/Vestwell) is an external guest; the views expressed are solely his own and do not represent Morgan Stanley's views. Nothing in the episode should be construed as a recommendation or solicitation to buy/sell any security, adopt any investment strategy, or implement any particular plan design; listeners should consider their own circumstances and consult appropriate professionals. The discussion is general in nature and not intended to address any particular individual/entity's circumstances. Morgan Stanley Smith Barney LLC and its affiliates and Financial Advisors/Private Wealth Advisors do not provide tax or legal advice; tax laws are complex and subject to change; consult a tax advisor/attorney. Information contained herein is based on data from multiple sources considered to be reliable and Morgan Stanley Smith Barney LLC (“Morgan Stanley”) makes no representation as to the accuracy or completeness of data from sources outside of Morgan Stanley. When Morgan Stanley Smith Barney LLC, its affiliates and Morgan Stanley Financial Advisors and Private Wealth Advisors (collectively, “Morgan Stanley”) provide “investment advice” regarding a retirement or welfare benefit plan account, an individual retirement account or a Coverdell education savings account (“Retirement Account”), Morgan Stanley is a “fiduciary” as those terms are defined under the Employee Retirement Income Security Act of 1974, as amended (“ERISA”), and/or the Internal Revenue Code of 1986 (the “Code”), as applicable. When Morgan Stanley provides investment education, takes orders on an unsolicited basis or otherwise does not provide “investment advice”, Morgan Stanley will not be considered a “fiduciary” under ERISA and/or the Code. For more information regarding Morgan Stanley's role with respect to a Retirement Account, please visit www.morganstanley.com/disclosures/dol. Tax laws are complex and subject to change. Morgan Stanley does not provide tax or legal advice. Individuals are encouraged to consult their tax and legal advisors (a) before establishing a Retirement Account, and (b) regarding any potential tax, ERISA and related consequences of any investments or other transactions made with respect to a Retirement Account. This episode discusses legislation and regulatory initiatives—such as the “savers match,” child savings accounts/“Trump accounts,” “Trump IRA,” ERISA-related provisions, and the “in-plan vs. out-of-plan” emergency savings framework—those references are provided for general informational purposes only and are not intended as legal, tax, or compliance advice. Any discussion of laws, regulations, proposed rules, or government programs reflects general commentary and may not reflect the most current legal or regulatory developments.Laws and regulations are complex, may be amended, and may be subject to different interpretations by regulators, courts, plan fiduciaries, and other parties; guidance and enforcement priorities may also change over time. Accordingly, listeners should not rely on the episode as a substitute for professional advice, and should consult their own qualified legal counsel, tax advisor, ERISA counsel, or other appropriate professional regarding their specific circumstances and any plan design, eligibility, or implementation questions (including questions related to ERISA provisions, leave/eligibility rules, and emergency savings design considerations). Any examples or observations about how a law or rule operates in practice (including commentary that certain approaches may be “unworkable” or difficult to implement) are general perspectives and may not apply to all employers, plans, providers, or jurisdictions. ©2026 Morgan Stanley Smith Barney LLC. Member SIPC. CRC#5528084 07/2026

After the Supreme Court wrapped up its latest term, we thought it would be a good idea to revisit the unique opportunities 501(c)(3) public charities have to advocate in favor of or against specific nominations made by the Executive Branch that require confirmation from a legislative body. On this episode, we explore the nomination process for key positions and give you some best practices on how to ensure your organization can effectively (and legally) advocate for specific nominees. Shownotes: ·      Nomination advocacy often qualifies as lobbying (Internal Revenue Code). o   501(c)(3) public charities are allowed to weigh in on executive branch nominations that are confirmed by a legislative body. o   According to the IRS, attempts to influence Senate confirmation of a federal judicial appointment are generally not considered campaign intervention (partisan activity), which is specifically forbidden by section 501(c)(3).  However, because attempts to influence Senate confirmation are considered lobbying, they are subject to Internal Revenue Code lobbying limits. §  Section 501(c)(3) public charities may engage in lobbying in furtherance of their exempt purposes, but they are limited in how much lobbying they can do. §  Default rule: Lobbying may not be a substantial part of 501(c)(3) public charity's activities (3-5%). §  Alternate rule: Public charities can make the 501(h) election to take advantage of potentially more generous, dollar-based lobbying limits. o   When lobbying, remember to use unrestricted dollars. ·      Question: Can we establish a relationship with or educate nominees ahead of a confirmation hearing? o   Interacting with nominees is generally allowed. They are not treated like candidates since they are not running for office, but instead have been nominated to fill a specific role. ·      Question: What about identifying potential candidates to fill up an upcoming vacancy? o   This is also OK. Organizations may choose to vet potential nominees in advance of a nomination being made to inform the executive branch about their suitability for the role. [GU1]  o   That said, if you are asking an executive branch official to intervene in a legislative process (e.g. to make the nomination), that initial activity will likely count as lobbying as well[GU2]  and need to be tracked against your public charity's lobbying limits. ·      Question: Does this only apply to judicial nominations? o   No. The IRS allows 501(c)(3)s to lobby for or against any nominations to positions that require the "advice and consent" of a legislative body. §  Article II, Section 2 of the US Constitution allows for the President to appoint officers to certain positions. These nominees are confirmed if they have the advice and consent of the Senate. This process usually requires legislative hearings by specific committees and ends with a vote by the Senate to confirm the nomination. §  The nomination itself is treated as a piece of legislation, which is why lobbying rules kick-in when engaging in nomination advocacy. ·      Question: What about nominations proposed by our Governor for specific state agencies? o   Is a legislative vote required in order for the individual to take office? If so, it is likely lobbying to weigh in and should count against lobbying limits. o   Remember: this type of activity could also trigger state or local-level lobbyist registration and reporting requirements. Check your jurisdiction's lobbying definitions and registration requirements to learn more. ·      Post-Election o   501(c)(3)s have a unique, post-election opportunity to get ahead of the game and work with newly elected officials, who will be in charge of nominating specific individuals as heads of agencies or departments. o   This type of transition advocacy is well within the realm of activities nonprofits can engage in, but check out our "transition advocacy" factsheet for additional details.   Resources ·      Confirmation of Federal Judges and Executive Branch Nominees (Factsheet) ·      IRS guidance on judicial nominations for 501(c)(3)s (Website) ·      Transition Advocacy (Factsheet) ·      Foundation Support for Public Charities that Influence Judicial and Executive Branch Confirmation Votes(Factsheet) ·      Public Charities Can Lobby (Factsheet)

     Slam the Gavel host Maryann Petri, reads Michael Phillips's article written 7-4-2026, "What to the Parent is the Fourth of July?" Michael Phillips can be found on Substack with other amazing articles. Today on America's 250th birthday, the oldest liberty: the Constitution, the Supreme Court identifies, remains the very LEAST protected right in American law, especially for parents. Thank you, Michael Phillips for this great article.To Reach Maryann Petri: dismantlingfamilycourtcorruption.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklTikTok: www.tiktok.com/@maryannpetrihttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

     Slam The Gavel welcomes new guests Dr. Don Murphy and John James Mckeogh to the podcast. Dr. Don Murphy is the 3rd of 12, father of 4, grandfather of 3.  He has served Colorado as a geriatrician/hospice physician over 40 years.  He co-created and managed 4 geriatric practices and served as a board member on a number of health care related foundations.      He was gaslighted by the Colorado government and “psychiatric industrial complex,” and is now back working with many victims to seek justice.  He'll resume practicing and teaching medicine in the coming year….and retire on his terms.     John James Mc Keogh is a father, constitutional researcher, court observer, and family court accountability advocate from Illinois. He also brings 30 years of professional experience in Lean Six Sigma continuous improvement, supply chain IT infrastructure, aviation infrastructure design, and operational support.     His first divorce resolved by agreement, with shared 50/50 parenting and without prolonged financial conflict. That experience showed him that family matters can be resolved without destroying parents, children, or family stability through litigation.     Years later, after becoming involved in a very different family court process, John began auditing court records, transcripts, judicial orders, attorney conduct, guardian ad litem practices, and the financial incentives surrounding court-ordered services. He has filed a constitutional challenge and affidavit record in his own Cook County family court case, raising issues involving due process, ex parte proceedings, court record irregularities, guardian ad litem authority, parental rights, and access to the courts.     His work focuses on parental rights, due process, judicial accountability, guardian ad litem oversight, and the way family court systems can convert family conflict into prolonged litigation, mandated services, and institutional revenue. As a court observer and part of a broader network of parents and advocates, John documents patterns of procedural abuse and unchecked court power affecting families beyond his own case.He has also written and researched the “ATM Model” of Attorneys, Therapy, and Money, abusive applications of parens patriae, and Illinois HB3437/Kayden's Law as part of his broader work exposing how family court policy can expand state power over parents and children.To Reach Dr. Don Murphy: murphdoc@comcast.net or cell phone: 720-490-6757To Reach John James McKeogh:  familycourtel.org or FacebookSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklTikTok: www.tiktok.com/@maryannpetrihttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

Trusts can be a powerful estate planning tool, but many people overlook them or assume they're only for the wealthy. This episode breaks down how trusts work, including key differences between revocable and irrevocable trusts and their role in probate, asset management, and control. It also explores when a trust might make sense based on your goals, family needs, and financial situation. If you're building an estate plan, understanding trusts can help you make more informed decisions. After you listen: Find more of Schwab's educational resources on trusts. Learn more about estate planning from Austin Jarvis. Financial Decoder is an original podcast from Charles Schwab.  If you enjoy the show, please leave us a rating or review on Apple Podcasts. Reach out to Mark on X @MarkRiepe with your thoughts on the show. Follow Financial Decoder on Spotify to comment on episodes. Important Disclosures This material is intended for general informational and educational purposes only. This should not be considered an individualized recommendation or personalized investment advice. The investment strategies mentioned are not suitable for everyone. Each investor needs to review an investment strategy for his or her own particular situation before making any investment decisions. All expressions of opinion are subject to change without notice in reaction to shifting market, economic or political conditions. This general information is not intended to be a substitute for specific individualized tax, legal, or investment planning advice and is not intended to be construed as tax advice. This information cannot be used for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions. Where specific advice is necessary or appropriate, Schwab recommends consulting with a qualified tax professional, CPA, financial planner, investment manager , or estate attorney>.  Investing involves risk, including loss of principal. The Schwab Center for Financial Research is a division of Charles Schwab & Co., Inc. 0626-0RM3 Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.

Could your business be a franchise — and you don't even know it yet? I sat down with Attorney Gary Remer, who leads the Franchise Group at Maddin Hauser, and we broke down what it takes to turn a business into a scalable franchise model.

     Slam The Gavel podcast welcomes back Marta Bryceland, who was last on the podcast Season 6, Episode 368. Marta came back to tell the story of her case and the court and the violations briefly of due process, discrimination and forensic expert testimony and report of child abuse by the father. Marta's own court witness were ignored and the judge removed it from the record. However, the assigned attorney, Peter Wilner, pulled out a forensic report and filed the Appeal on July 11th, 2025, calling the entire proceeding a "travesty of justice" with predetermined outcome for Marta to lose custody. Marta demands two Appellate Division schedules, an oral argument and to reverse all the orders including eight years of Orders of Protection, granted without the hearing and ignoring her testimony of physical, mental, legal abuse. To Reach Marta Bryceland: forchildrenbestinterests@gmail.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

Do you want to learn strategies that can save you thousands, protect your wealth, and maximize the return on your investments? In this episode, Russ and Joey sit down with Tom Wheelwright, CPA, author, and expert in tax strategy for investors and business owners, to talk about the different ways smart investors legally reduce their tax burden by leveraging entities, income shifts, and the Internal Revenue Code's incentives.Tom breaks down the difference between tax strategy and tactics, exploring how business structures can protect income and reduce taxes. He explains why proper entity setup can turn passive and active income into deductions and tax advantages, and why reinvesting in your business may be one of the most powerful tax strategies available.Russ, Joey, and Tom also discuss practical examples, including family ownership structures, real estate strategies, and how to use Section 1202 for business sales to maximize tax-free gains.This episode shares tips on how to structure your business and organize your investments to enjoy tax benefits while keeping tax obligations as low as possible (without breaking any laws!)Top three things you will learn: -Understanding the right business structure to maximize your tax incentives-The difference between tax strategy and tactics -How to organize investments to legally minimize taxes while growing wealthGet your copy of Tom's book, The Win-Win Wealth Strategy:

     Slam The Gavel welcomes back Amy Palacios to the podcast. Amy has been on the podcast Season 5, Episodes 308, and multiple episodes explaining the corruption of her case and giving updates. On this podcast, Amy states that they are looking to put her into JAIL June 15th, 2026 for Child Support Arrears as well as Attorney's Fees. However, Amy explains their EXTORTION monies have  already been paid and she owes NOTHING. This fits into the perfect playbook. When the unfit, alienating parent, with the help of attorneys, puts the loving - fit parent into jail, that gives them free rein to not only obtain/EXTORT money, but BRAINWASH the children to hate the other parent.     Attorney Jay White still remains head of DSS Child Welfare AND Child Support. Amy is asking why he is still in his capacity when he had been fired the year prior. His brother is Mayor Merritt White. The conflict of interest in Cabarrus County, NC continues.To Reach Amy Palacios:   dismantlingfamilycourtcorruption.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

     Slam the Gavel welcomes back Amanda Story who was last on Season 4, Episode 142, and Crystal Salazar Season 5, Episode 174.        Today we discussed the major human rights issue in the United States — the fact that America still does not have a fully independent National Human Rights Institution (NHRI) aligned with the UN Paris Principles, despite international efforts dating back to the 1990s.       In 2023, the NHRI for USA campaign publicly pushed for the creation of one, and in 2025 the Institute for Advancement of Justice & Human Rights (IAJ) launched as an independent organization working toward human rights investigations, accountability, and advocacy surrounding issues such as family court abuses, CPS misconduct, disability rights, and systemic due process concerns.       We talked about both the broader national implications and Crystal's personal experience — including her Texas CPS case, international human rights findings connected to her situation, and her current asylum journey to the UK — as part of a larger conversation about why independent human rights oversight in the U.S. matters.https://nhriforusa.org/abouthttps://www.iaj.institute/To Reach Amanda Story and Crystal Salazar: iajvolunteer2501@gmail.comTik tok @crystal.salazar04Texas Tribune Link: https://www.texastribune.org/2024/10/11/texas-foster-care-janis-jack-fifth-circuit/Supportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

   Slam The Gavel welcomes back Carrie Haight to the podcast. Carrie was last on Season 5, Episodes 185, 221, 266, and 321. We discussed her first podcast as a reference, "No One Would Listen." From there we talked about a solution to the CPS debacle and how it can easily be dissolved. Defund CPS, not law enforcement. Also how false allegations should really be handled by the police.   Next, we discussed how a judge has a picture of her daughter up on his chamber wall without written consent. Carrie also described her daughter's medical issues that have not been resolved and how she fainted in a department store and had to be rushed to a nearby ER.    We talked about the video on YouTube, "Hollywood LIED About Michael Jackson & Now They're Lying About Trump, " courtesy of @DDayCobra2.To Reach Carrie Haight: YouTube Slam The Gavel or dismantlingfamilycourtcorruptionSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

1018. Do you have multiple retirement plans and are unsure how they fit together? Laura answers a listener's question about having a 403(b) and a 457 plan at work, and a potential second job with a 401(a). Knowing the rules of various retirement plans helps you take full advantage of them and avoid potential mistakes and penalties. Key takeawaysThe names of workplace retirement plans come from the sections of the Internal Revenue Code that govern them. Plans from different sections of the tax code operate independently, allowing you to double or triple-dip maximum contributions.Plans from the same section of the tax code, such as a 401(k) and a 403(b), are subject to one shared annual contribution limit.A 403(b) can be offered by public schools, hospitals, and non-profits; it allows an extra catch-up contribution for long-term employees.A 457 plan has different types of accounts, but the governmental 457(b) is the most common. It allows an extra catch-up contribution and no early withdrawal penalties.A 401(a) is typically offered by government agencies, schools, and non-profits. It usually has mandatory participation and a high annual contribution limit.Discover more from Money Girl!FacebookNewsletterTranscripts available at QuickandDirtyTips.com.Email: Laura@LauraDAdams.com or leave a voicemail: (302) 364-0308. Hosted on Acast. See acast.com/privacy for more information.

    Slam the Gavel welcomes back Lisa Goodpaster to the podcast. Lisa was last on Season 4, Episode 71 where we discussed her book, "Alienated, When Parents Won't Parent." Her work exposes a major gap in the frameworks used throughout the Parental Alienation space. The frameworks that are used in the courts to decide the child's best interest have never included a child's biology: the nervous system. That's no small oversight, IT IS A MASSIVE MISTAKE. Once parents understand the enormity of this, it becomes impossible not to see it.Today, we discussed why the biggest disruption in the child's biology has never been included in the courts.To Reach Lisa Goodpaster:  alienatedbylisa@yahoo.com     Supportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

     Slam The Gavel welcomes new guest, NC Senate Candidate, District 17, Shirley Johnson. Shirley began her career serving 10 years on the Illinois State Senate staff working in appropriations, press and outreach. Shirley developed expertise in the state budget process, identifying strategies to cut wasteful spending while protecting critical services, and built strong relationships with advocates and policymakers to advance responsible, people-centered legislation. Later, Shirley served with the State Treasurer's Office, helping advance a customer service-oriented approach to Government. Shirley also accepted the role of Director for a Child Advocacy Center and CASA, where she led multidisciplinary teams on the front lines protecting abused and trafficked children. In this role, she influenced decisions impacting children's physical, emotional and psychological safety and became a trusted leader in CHILD ADVOCACY and community collaboration.To Reach Shirley Johnson: 984-284-0068, shirleyjohnson4sd17@gmail.com and Facebook Shirley JohnsonSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboouthttps://mailchi.mp/2ed059283bd7/signup*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

    Slam The Gavel covers another article by Michael "Thunder" Phillips written 5-02-2026  titled: "Parental Alienation as LABOR EXPLOITATION, Courts Know, Courts Are Not Complying. Great article written by Phillips citing that there are over 22+ million parents impacted in the U.S. alone. This article can be found on Substack.To Reach Michael "Thunder" Phillips:  mike@thunderreport.org and FatherAndCo.substack.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboouthttps://mailchi.mp/2ed059283bd7/signup*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

   Slam the Gavel welcomes new guest, Doug Devitre who is Founder and President at CoTrackPro. Doug has built AI-Powered Apps for Family Justice, Mental Health and Legal Reform. CoTrackPro is more than a breath of fresh air for families navigating the legal system.    Doug most recently created CoTrackPro which is a family-focused SaaS Platform comprising 7+ integrated applications. These tools support not only parents but attorneys, therapists and court officials with AI-Powered documentation, compliance tracking and communication management during custody or legal situations. This wonderful app carries within it: Decisions, Mental, Cyber, Bridges, Legal, and Talk. CoTrackPro helps families and professionals collaborate, document and resolve issues in real time.To Reach Doug Devitre: LinkedIn or CoTrackPro.com or https://mailchi.mp/2ed059283bd7/signup and https://cotrackpro.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboouthttps://mailchi.mp/2ed059283bd7/signup*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

    Slam The Gavel welcomes new guest, Elizabeth Collins to the podcast. Today we are going to discuss public citizens email communications to court administration that get turned into judicial orders, then are treated by the judge as a motion that he then turns into a judicial order without any Due Process.     Elizabeth also talked about the "flying monkeys," and how court watchers are restricted via Zoom and that are blocked. The taxpayer  has got to be aware of how their tax dollars are being spent within these court houses.To Reach Elizabeth Collins:  dismantlingfamilycourtcorruption.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

This Day in Legal History: Maryland Ratifies the ConstitutionOn April 28, 1788, Maryland became the seventh state to ratify the United States Constitution. The state's ratifying convention met in Annapolis from April 21 to April 28, ending with Maryland's formal approval of the new federal charter. This was a major legal step because Article VII of the Constitution required ratification by nine states before the Constitution could take effect. Maryland's vote therefore brought the country within two states of replacing the Articles of Confederation with a stronger national government.The decision also mattered because Maryland occupied an important position between northern and southern states, giving its approval broader political weight. Unlike some states where ratification debates were bitter and closely divided, Maryland approved the Constitution by a wide margin. Its delegates accepted the proposed structure of separated powers, a bicameral Congress, a single executive, and a federal judiciary. They also accepted the Constitution's grant of greater national authority, including the power to tax, regulate interstate commerce, and enforce federal law. For supporters of ratification, Maryland's approval showed that the Constitution was gaining momentum beyond the earliest Federalist strongholds. For opponents, it underscored how quickly the new framework was becoming a legal and political reality.Maryland's ratification did not itself put the Constitution into force, but it helped make that outcome increasingly likely. By June 1788, New Hampshire became the ninth state to ratify, satisfying Article VII and allowing the new constitutional government to begin. Maryland's April 28 vote thus stands as one of the key legal milestones in the transition from confederation to constitutional union.The U.S. Supreme Court formally reinstated a Texas congressional map that could help Republicans gain seats in the U.S. House in the 2026 midterm elections. The ruling made official an earlier interim decision from December, when the Court allowed Texas to use the map while the litigation continued. The map had been approved by the Republican-controlled Texas legislature in August 2025 and signed by Governor Greg Abbott.Reuters reports that the map could shift as many as five Democratic-held House seats toward Republicans. A lower court had previously blocked the map after finding that it was likely racially discriminatory and potentially violated constitutional protections. The Supreme Court reversed that lower court decision, with the three liberal justices dissenting. The case comes amid a broader fight over mid-decade redistricting, in which both Republican- and Democratic-led states have redrawn maps outside the usual once-a-decade cycle for partisan advantage. California, for example, was allowed by the Supreme Court in February to use a new map designed to benefit Democrats after the Texas redistricting effort. The stakes are high because Republicans hold narrow majorities in Congress, and a shift in either chamber could affect President Trump's legislative agenda and congressional oversight. The ruling does not end the larger national debate over when redistricting crosses the line from lawful political mapmaking into unconstitutional discrimination.US Supreme Court formally reinstates pro-Republican Texas voting map | ReutersThe United States has agreed to adjust its Venezuela sanctions so the Venezuelan government can pay for Nicolás Maduro's defense lawyer in his U.S. drug trafficking case. Maduro and his wife, Cilia Flores, were taken from Caracas by U.S. special forces on January 3, brought to New York, and charged with offenses including narcoterrorism conspiracy. Both have pleaded not guilty and are being held in Brooklyn while awaiting trial. Maduro's lawyer, Barry Pollack, had asked U.S. District Judge Alvin Hellerstein to dismiss the case, arguing that sanctions blocking Venezuela from paying legal fees interfered with Maduro's constitutional right to the lawyer of his choice. The defense said neither Maduro nor Flores could afford private counsel without Venezuelan government support. Prosecutors argued that the sanctions served national security and foreign policy interests, and that courts should not force the Treasury Department to change sanctions because foreign policy belongs mainly to the executive branch.Judge Hellerstein appeared unwilling to dismiss the case, but he also questioned whether blocking payment was justified when Maduro and Flores were already in U.S. custody and U.S.-Venezuela relations had improved after Maduro's ouster. The government's decision to allow the payments removes a procedural obstacle that could have complicated or delayed the prosecution. The case remains politically charged, with U.S. officials accusing Maduro of corruption and drug trafficking, while Maduro denies the allegations and says they are a pretext for U.S. control over Venezuela's oil resources. The dispute shows how sanctions, criminal prosecution, and constitutional criminal procedure can collide when a foreign former leader is brought into a U.S. courtroom.US to let Venezuela pay Maduro's lawyer in drug trafficking case | ReutersMy column for Bloomberg this week argues that the IRS's potential settlement with President Donald Trump and his family over leaked tax data presents a legitimacy problem as much as a legal one. The agency may be able to resolve the case through ordinary settlement procedures, but this is not an ordinary plaintiff: Trump is the head of the executive branch that ultimately oversees the IRS. That creates a serious perception risk, because the public may view the dispute as the administration negotiating with itself. The column argues that any settlement should be tied clearly to remedies available under Section 7431 of the Internal Revenue Code, which governs civil damages for unauthorized tax disclosures. It also stresses that similarly situated taxpayers affected by the same IRS contractor's leak should be treated consistently, or at least that any differences in treatment should be publicly explained.The concern is that a major payout to Trump or his family could appear to create a two-tier tax system, even if the technical legal process is defensible. I compare the risk to the Teapot Dome scandal, where public confidence suffered because people believed insiders were benefiting from a different set of rules. The column also points to another high-profile tax leak case involving a billionaire, where the resolution focused on apology, acknowledgment of policy failures, and stronger data safeguards rather than a massive damages award. That prior case provides a useful benchmark, even though not every case must settle the same way. To protect credibility, I argue that DOJ recusal, an independent arbiter, or similar safeguards may be necessary so the process has visible independence. The larger point is that the IRS depends heavily on voluntary compliance, and voluntary compliance depends on taxpayers believing the system is fair. If the agency appears to give special treatment to the most powerful taxpayer in the country, the long-term cost may be far greater than any settlement amount. This is a public episode. If you'd like to discuss this with other subscribers or get access to bonus episodes, visit www.minimumcomp.com/subscribe

    Slam the Gavel welcomes back Todd Humes to the podcast. Todd was last on Season 6, Episodes 341 and 349. The last time he was on, we discussed how it's not about the money, it's about JUSTICE. Still, there  no change in his case after his fourth attorney still hasn't been able to get a court date while Todd is STILL PAYING alimony after being ONLY SEPARATED for the last EIGHT YEARS. We discussed that his bar, The Pub and Grubb has sat empty for the last three years and his soon to be ex is NO WHERE TO BE FOUND. Where is the JUSTICE??To Reach Todd Humes:  toddhumes42@gmail.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

    Slam The Gavel welcomes Kathy Watrel, Etha Jones, Dennis Merritt and Tess Harmon to the podcast. Today we discussed how another parent has been pulled from Family Court into the criminal justice system and incarcerated. Her name is Agness McCurry. Many of her know her from her TikTok channel: I am not a lawyer 96 with over 10,000 followers. Agness was last on Slam The Gavel Season 5, Episode 211.     We are here to talk about the facts as we understand them and provide a brief history of Agness's case and discuss what people can do to help, including getting in touch with the Governor of Tennessee, Senate and legislators. To Reach all contributors:  dismantlingfamilycourtcorruption.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

   Slam the Gavel welcomes Crystal Wool and Rachael to the podcast. Crystal is a Texas Mom who has been involved with a Cumberland County NC Family Court case since 2015, more aggressively since 2021. She was successful with gaining custody of her daughter after years of fighting to get her to safety after SA in father's home. To Reach Crystal Wool:  crystal_wool@outlook.comTo Reach Rachael:  dismantlingfamilycourtcorruption.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

With direct democracy becoming more important than ever in this political climate, we thought it was a good time to revisit ballot measures. From local park bonds to important state constitutional amendments, ballot measures have become important tools for policymaking, and nonprofits often play a huge role in supporting and opposing them. On this episode we do a deep dive on the details and how you can get involved.   Attorneys for this episode Susan Finkle Sourlis Tim Mooney Natalie Ossenfort          Shownotes What Are Ballot Measures, and Why Are They Important? ·      According to Ballotpedia, as of April 5, 2026, 87 statewide ballot measures have been certified for the ballot in 35 states for elections in 2026. ·      These initiatives will ask voters to weigh in on topics like redistricting, campaign finance, state budgets, school funding, the state judiciary, and more. ·      Ballot measures are important advocacy tool to create policy change. They are a form of direct democracy.   The Law: Internal Revenue Code ·      Ballot measures = pieces of legislation. If they pass, they become law. ·      As a result, advocacy for or against the passage of a measure = lobbying (more specifically, direct lobbying since the public serves as a legislative body during the ballot measure process). ·      Reminder: public charities can lobby, but they need to stay within Internal Revenue Code set lobbying limits. o   Default test: Insubstantial Part Test o   Optional test for most public charities: 501(h) Expenditure Test ·      Under either test, one must express a view on legislation for a communication to be considered lobbying. ·      Here are some ballot measure activities that would be considered lobbying: o   Asking voters to vote yes or no on a measure o   Posting social media messages either supporting or opposing a measure o   Raising money earmarked to defeat or win a measure o   Preparing materials that support or oppose a measure o   Targeting outreach to voters that are likely to support or oppose a measure in alignment with your organization's position   The Law: State / Local-Level Campaign Finance Considerations ·      The ballot measure process varies by state. o   Some states only allow legislatively referred measures. o   Others (like OH, MI, AZ, and CA) allow citizens to initiate statewide ballot measures. ·      It is essential that if your organization is planning to conduct activity surrounding a ballot measure, you abide by state law. ·      Unlike the IRS, most states do not regulate ballot measure advocacy as lobbying, but rather this type of advocacy falls under state campaign finance law. o   Some states require reporting if an individual (or nonprofit) hits a certain spending threshold related to their ballot measure advocacy (hello, Texas!). Others require committee formation and registration if certain thresholds are met or if organizations join forces to advocate in support or opposition of a measure. o   States also often require specifically worded 'paid for by' and other disclaimers when advocating on a measure. o   Many states have already passed or are considering legislation related to ballot measure fundraising and who can contribute to ballot measure campaigns. Check your state's laws for details. ·      IMPORTANT: Consult with counsel before embarking on a ballot measure campaign, so they can determine if your organization might need to register and report with state officials (or potentially form a committee). ·      If a committee already exists and is in alignment with your organization on a measure, it may be possible to join forces and minimize the reporting burdens on your nonprofit. Life of a ballot Initiative – signature gathering to passage to enforcement ·      Before a ballot measure ever appears on the ballot, there's a long runway of activity—and for nonprofits, many of these activities count as lobbying for 501(c)(3) public charities and need to be counted against an organization's lobbying limits. Citizen-Led Initiatives 1.    Pre-signature organizing 2.    Drafting the measure language 3.    Signature gathering 4.    Qualification for the ballot 5.    Campaign phase 6.    Election 7.    Post-election enforcement & implementation Legislature-Referred Measures 1.    Legislature drafts and passes referral 2.    Measure placed on the ballot 3.    Campaign phase 4.    Election 5.    Post-election enforcement & implementation Key Compliance Notes When does lobbying start? For citizen initiatives: typically, when signatures are circulated For referrals: at the legislative consideration stage and when the measure is submitted to voters   Pre-signature activity Research Coalition-building Issue education   Drafting language Usually preparation for lobbying Becomes lobbying if tied closely to an active campaign effort   "Specific legislation" trigger Once a measure is clearly defined and advancing, it's treated like legislation for IRS lobbying purposes   State law overlay Petition rules, disclaimers, reporting, and pay-per-signature bans vary widely Federal tax law ≠ state election law (you have to comply with both)   After the Election Implementation & rulemaking Agencies interpret and apply the law Nonprofits can engage in administrative advocacy (not lobbying for tax code purposes, but could trigger state registration and reporting)   Public education Explaining what passed (or failed) and what it means Must remain nonpartisan if done by a 501(c)(3)   Litigation Defending or challenging the validity of a passed measure in court Not lobbying Permissible for 501(c)(3) organizations     Working Together ·      Many ballot measure activities happen in coalitions. ·      These coalitions could include different types of nonprofit organizations. Some may be 501(c)(3) public charities, while others could have 501(c)(4), 501(c)(5), or other tax-exempt status. o   Remember, 501(c)(4)s and 501(c)(5)s have unlimited lobbying limits—this makes them a great ally in ballot measure work. ·      A 501(c)(3), when engaging in ballot measure work, must do so in a nonpartisan way. o   Some examples of nonpartisan ballot measure work can include: circulating petitions, endorsing measures, registering voters, and more. o   It's important not to align your 501(c)(3)s position on a ballot measure with a candidate or political party. o   They should also avoid targeting voters based on how they think the voters will vote for candidates on the ballot. ·      All joint lobbying activities, conducted with 501(c)(3)s and other types of organizations, should remain NONPARTISAN and not include suggestions of whom to vote for in candidate elections. Ballot Measure Advocacy Funding ·      Because ballot measure advocacy is often considered lobbying, private foundations cannot earmark funds for this activity, but public (community foundations) can. ·      Consider approaching community foundations and individual donors to support your work. o   BE AWARE: Some states are considering or have already passed legislation that prohibits foreign national contributions to ballot measure campaigns (could kick in if your organization receives donations from foreign sources). o   Any donations earmarked for lobbying are not tax-deductible to the donor.   Resources ·      Seize the initiative ·      Ballot Measures and Public Charities: Yes, You Can Influence That Vote! ·      Ballot Initiative Strategy Center (BISC) Trends Watcher ·      BISC: 2026 Ballot Measures

     Slam The Gavel welcomes back Theo Chino to the podcast. Today we alerted public to the plight of Michael Evan Caruso who is suffering in Douglas County Jail in Colorado (Inmate Search). Edie Basista was kind enough to send a letter to me from Michael Caruso which was read on the podcast. COURT WATCHERS ARE NEEDED MAY 11th, 2026.   Human Rights Violations happen globally throughout the world in prisons. Here, Michael Caruso, a combat Veteran is suffering from just wanting to be a parent. Taxpayers need to be aware that their money is spent on the torturing of parents who have fallen prey to the family court/child support systems. Please see links below.To help with Commissary Funds:  www.accesscorrections.comHow To Contact Michael Caruso:  https://www.jailatm.comOfficial Jail Website:  https://dcsheriff.net/inmates/To Reach Edie Basista:  edie@stormjustice.orgSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

   Today, host of Slam the Gavel discussed self care, staying busy and showing projects she has been working on. Although this is in audio, the video will be available on Slam The Gavel YouTube channel. Whether it is knitting, deck of card art or junk journaling EVERYONE can do it. Staying busy is a big part of controlling our anxiety and depression, and learning how to remain calm. Taking care of ourselves enables us to help others. Remember, we are put on this earth to make the world a better place. Happy FRIYAY!! To Reach Maryann Petri: dismantlingfamilycourtcorruption.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

Physician and tax specialist Logan Foltz discusses the article "Physician tax strategies: Why your tax bill is so high and how to fix it." Logan explains why the Internal Revenue Code patterns are often unfavorable to physicians, who typically rely on clinical labor and face high marginal tax rates with limited control over income timing. He breaks down the structural reasons for sticker shock after residency, including heavy payroll taxes and the inability to deduct unreimbursed work related expenses as an employed physician. The conversation explores how understanding the tax code as a problem to be solved can empower clinicians to leverage self employment, business entity structures, and geographic considerations to improve their annual tax liability. Logan also discusses the importance of diversifying income beyond labor alone and navigating a complex U.S. health care system that leaves doctors with little bandwidth for financial planning. Learn how to stop feeling trapped by your tax bill and start engaging with the system more deliberately to secure your financial future. Partner with me on the KevinMD platform. With over three million monthly readers and half a million social media followers, I give you direct access to the doctors and patients who matter most. Whether you need a sponsored article, email campaign, video interview, or a spot right here on the podcast, I offer the trusted space your brand deserves to be heard. Let's work together to tell your story. PARTNER WITH KEVINMD → https://kevinmd.com/influencer SUBSCRIBE TO THE PODCAST → https://www.kevinmd.com/podcast RECOMMENDED BY KEVINMD → https://www.kevinmd.com/recommended

   Slam the Gavel welcomes Gwendolyn Chubb to the podcast. She is a Chicago-based founder, media host, civic advocate, and community educator whose work centers on parental alienation awareness, family justice, and public accountability; she has led advocacy efforts, hosted radio and cable programs, produced documentary content, facilitated divorce-success workshops, testified before the Illinois Supreme Court Rules Committee, helped shape proposed family-law legislation, and remained active in education, voter outreach, and community leadership. Despite, her 18 year fight within the corruption of Cook County courts she remains committed to her values of Faith, Family and the Fight for Justice. https://drive.google.com/file/d/1Sa9DIpG5m6S3nppriC07JR8KlOi_Pc3u/view?usp=drive_link     To Reach Gwendolyn Chubb:  courtnapped08@gmail.com  or  Google #312-248-9984.Supportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

    Slam The Gavel welcomes back Debbie Carroll to the podcast. She is accompanied by Kathryn Hall, who is one the faces of the Angel Families, an organization that has brought their stories of the deaths of their children by ILLEGAL IMMIGRANTS to the forefront of the American consciousness.  Her story has been told by Terri LaPoint in the book, Voices That Will Not be Silenced.  Kathryn and her family are more than survivors. Kathryn is a powerhouse spokesperson for Angel Families AND for exposure of corruption by the child welfare system.    With more than one loss after another in her life, Kathryn Hall's granddaughter was now removed from her own daughter Hailey while they both lived with Mom and Dad in Arkansas in 2015 when CPS entered the picture. Just at 17 years of age CPS expected Hailey to get a full-time job, complete high school, move into her own apartment and meet all demands of a Dependency and Neglect case to get her baby back.   Within the year, Hailey and her friend were riding home on a scooter which was hit by a man driving a speeding truck. Hailey was thrown onto the top of the hood. He swerved back and forth until he knocked her off the truck. He also continued driving until he finally noticed sparks under the truck, stopped to find that he had dragged the boy on the scooter the whole time. The man, here ILLEGALLY, ran from the scene.To Reach Kathryn Hall:  dismantlingfamilycourtcorruption.comTo Reach Debbie Carroll:  considerationnonprofit.orgSupportshow(https://www.buymeacoffee.com/maryannpetri) Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDkl https://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owneSupport the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

    Slam the Gavel welcomes Nicole DeGregorio to the podcast. She is the significant other to Christopher Stevens. Christopher is a non-accused parent currently incarcerated for exposing DCF in stealing his child in Franklin County, Massachusetts. DCF has violated his rights under the general Massachusetts Law 119 Section 1. This was also about retaliation, kidnapping for profit and erasing a father.https://youtu.be/ziAyzcpVz3U?si=5zcxWYDVjRle5i8Thttps://youtu.be/ziAyzcpVz3U?si=5zcxWYDVjRle5i8T   chris documentaryhttps://givesendgo.com/forgottenfather?utm_source=website_share&utm_medium=sharelink&utm_campaign=forgottenfather   To Reach Nicole DeGregorio: ndegregorio46@outlook.comTo Reach Sylvia Beachy/Rescue The Fosters:  sbeachy@pm.meSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

    Slam The Gavel welcomes all contributors  to the bestselling  book Raised By These Wolves, Volume III, Family and Juvenile Courts Continue to Destroy Future Generations.    Great conversation and meet and greet for all attending discussing ADA, PTSD, and other destructive court issues.To contact Maryann Petri: dismantlingfamilycourtcorruption.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

     Slam The Gavel welcomes back Theo Chino to the podcast. Theo provides billing investigation and recovery support for people who feel like they're being bled dry by their representation.    Theo explains  that the education required to do a billing investigation is equivalent to knowing the rules of a simple playground game and having a grasp of basic arithmetic. If you can count and you KNOW that you shouldn't be charged for three different things hidden in one time block, that's what we call "Block Billing."To Reach Theo Chino:  barinvestigation.com / 708-659-1990Supportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

    Slam The Gavel welcomes Andie L'Een to the podcast. Andie is originally from the Midwest. She achieved her undergraduate degree from NIU, and her first Masters Degree from Benedictine University in HR and OD, and her second masters in Adult Educations from National Louis University. Working in cybersecurity for a living, Andie now resides with her dogs in the South Carolina area.      Andie, suffering from C-PTSD discussed what's really going on in Pinal County, Arizona. Apparently their police force has a rating of 32%....Not very promising as many do not trust the police. Sharing her story regarding Personality Disorders and stalking and how Deputy Rice of Pinal County will not arrest her abuser and says that "it is only a misdemeanor." Apparently they won't go after him even though he lost his license, insurance and registration.To Reach Andie L'Een:  dismantlingfamilycourt corruption.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

   Slam the Gavel welcomes new guest Benjamin Thomas and Tony Pellegrino to the podcast. Today we discussed raising awareness about family court corruption, especially Ben's case taking place in the District of Columbia, Washington D.C. and Save The Family's federal constitutional challenge. We especially focused on the constitutional use of jurisdiction, the "Silver Bullet Tactics," such as Civil Protection Orders (CPO's) as well as Compelled Rule 35 (MENTAL EXAMS).     Also please see video posted below, "Save The Family," and the givesendgo.https://youtu.be/Vix74uafUcohttp://givesendgo.com/savethefamilyTo Reach Tony Pellegrino:  acla@yahoo.comTo Reach Benjamin Thomas:  revelation riddle.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

    Slam the Gavel welcomes back Marta Bryceland and Frank to the podcast. Marta was last on Season 3, Episode 94, August 30, 2022. Today Marta wanted to invite parents and caretakers to join the community of Parents For Children's Best Interest, Marta's Non-Profit: PFCBI.org.  She discussed her website and how it helps parents de-escalate conflict in the family court proceedings, how to court watch and speak with attorneys. Her Non-Profit offers encouragement, healing and emboldening parents to not go through the disastrous family court system and save their children from Child Psychological Abuse and other mental health disorders. Frank gave his input on the family court system in White Plains NY and how he has suffered emotionally and financially at the hands of judges with "discretion." He also works alongside, helping Marta with the organization.To Reach Marta Bryceland and Frank: PFCBI.orgSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

      Slam The Gavel welcomes back Natalia Dalton to the podcast. Natalia was last on Season 3, Episodes 26 and 144. Today Natalia discussed Parental Alienation and how it has affected her life and questions how it has affected her son. She read a beautiful poem to her son and is awaiting for him to return to her, and her arms will be open.To Reach Natalia Dalton: Natalia.dalton@gmail.comTo Reach Maryann Petri:  dismantlingfamilycourtcorruption.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

     Slam The Gavel discusses an article written by Justin McPhail regarding, "CONTROL The Record, Access to Court is a Right - Choose to Control Your Court Record Or Prepare To Suffer For Those Who Did." I also added my input and stories of true suffering and ridiculousness that occurs in the court room, from dramatic attorneys that prance about in front of the judge, to the importance of court watching.To Reach Maryann Petri:  dismantlingfamilycourtcorruption.comTo Reach Justin McPhail:  Substack/justinmcphail@att.netSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

     Slam The Gavel podcast host, Maryann Petri discussed the article written by Justin McPhail, on 2-12-2026, "One Question Family Court Contempt Practice Cannot Survive." The discussion involved "Purge Amounts" and imputed incomes as well as how judges ILLEGALLY INFLATE Child Support Arrearages.To Reach Maryann Petri:  dismantlingfamilycourtcorruption.comTo Reach Justin McPhail:  Substack/justinmcphail@att.netSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

    Slam the Gavel host Maryann Petri discusses Michael "Thunder" Phillips article, written 2-22-2026, "Father Ambushed and Stabbed During Custody Swap: When "Routine Exchanges Turn Violent. News4 San Antonio reported this article that Michael is referring to.     The host also questioned why main media is not carrying these articles related to violence perpetuated through the Family Court system. Also in these articles that are mentioned by small news stations such as News4 San Antonio, why aren't the judges, attorneys and Guardian Ad Litems (3rd Party Parasites) mentioned?To Reach Maryann Petri:  dismantlingfamilycourtcorruption.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

    Slam The Gavel welcomes back Andrea Brewer to the podcast. Today she discussed how the states are handling a person's gender on their birth certificate from the date of birth. Andrea went over some of the states that have administrative processes and the statistics of some of the states where there is no court order required, and how many states allow for a change of gender just on a simple affidavit. The VS42 form was discussed as well as it appears anyone can put information on this document for gender.    Also was discussed Debbie Carroll's contribution to the book Raised By These Wolves, Family and Juvenile Courts Continue to Destroy Future Generations, which involved the Memorandum of Procedure.To Reach Andrea Brewer:  oceandesignzart@gmail.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

Send a textJeff and Scott chat with Mike Kaercher, Deputy Director of the Tax Law Center at NYU Law, about where tax law comes from. We often refer to “tax law,” but in this episode we unpack what that actually means—how the Internal Revenue Code, Treasury Regulations, and court cases, all the rest, all fit together, and who actually writes the words on the pages we consider to be tax law. 

     Slam The Gavel welcomes Bill Ayers, President of PA Bikers For Justice.  Bill Ayers and others had gotten involved in helping victims of Parental Alienation through their work helping crime victims. They found a connection where many victims of child abuse and crimes against children had a connection to those children also being victims of Parental Alienation. This led to the changes in laws and policies and creating awareness of Parental Alienation.     PA Bikers for Justice do rallies once a year during around the weekend of Parental Alienation. This year they will be having a rally in Lackawanna County, Lackawanna County Courthouse in PA. PA Bikers For Justice has assisted thousands of victims since 1997 as a community watch group in West Scranton PA, then escorting victims to court, and branching out in other counties and are now statewide.   We discussed when an individual is released from prison, exonerated, they should be compensated so they don't end up homeless. Once exonerated the arrest record remains, so they have to go through an expungement process in which they petition the court and get a court order to expunge the arrest so it is no longer on their record. This could take two months to two years. Pennsylvania is indeed breeding poverty. To Reach Bill Ayers, President of PA Bikers For Justice: pabikersforjustice@gmail.com, on X: @PAbiker4justice, on Instagram: @pabikers4justice.   TEXT: 570-209-8472Supportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:   https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDkl https://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making aSupport the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

    Slam The Gavel podcast welcomes new guests, Bob Terrien and Don Wenger. Today we talked about the history of the Loophole in 42 U.S.C. Subsection 659 AND 666. Because of that loophole, states are using to make money by converting veteran benefits into state revenue. It says that veteran benefits received by military retirees can be garnished if the retiree has waived military pay to receive compensation benefits from the VA. It should say that ALL VA benefits are exempt from Title IV-D, regardless of whether the veteran is retired or not. Congress has exercised constitutional power to make it clear that veteran benefits have always been totally exempt from state jurisdiction....To Reach Bob Terrien and Don Wenger:  VeteranHope.orgSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

  Slam The Gavel welcomes back James Schoch from PA to the podcast. Jim was last on Slam The Gavel Season 3, Episodes 3, 37 and 109, Season 4, Episodes 81 and 113 and Season 5 Episode 279.    Today Jim discussed how his case has been settled and now how to deal with the attack on the child's mind. We discussed Child Psychological Abuse, found in the DSMV, V995.51, and how it affects on the child's mind and creates a new generation of personality disorders.   We talked about Robert Garza's bill and how Legislation is handling Custodial Interference.To Reach Jim Schoch: mule1991@yahoo.comSupportshow(https://www.buymeacoffee.com/maryannpetri)Maryann Petri: dismantlingfamilycourtcorruption.comhttps://www.tiktok.com/@maryannpetriFacebook:  https://youtube.com/@slamthegavelpodcast?si=INW9XaTyprKsaDklhttps://substack.com/@maryannpetri?r=kd7n6&utm_medium=iosInstagram: https://www.instagram.com/guitarpeace/Pinterest: Slam The Gavel Podcast/@guitarpeaceLinkedIn: https://www.linkedin.com/in/maryann-petri-62a46b1ab/  Twitter https://x.com/PetriMaryannEzlegalsuit.com   https://ko-fi.com/maryannpetrihttps://www.zazzle.com/store/slam_the_gavel/aboout*DISCLAIMER* The use of this information is at the viewer/user's own risk. Content on this podcast does not constitute legal, financial, medical or any other professional advice. Viewer/user/guest should consult with the relevant professionals. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction or matter addressed herein. Reproduction, distribution, performing, publicly displaying and making a derivative of the work is explicitly prohibited without permission from content creator. The content creator maintains the exclusive copyright and any unauthorized copyright usage is strictly prohibited.  Podcast is protected by owner from duplication, reproduction, distribution, making a derivative of the work or by owner displaying the podcast. Owner shall be held harmless and indemnified from any and all legal liability.Support the showSupportshow(https://www.buymeacoffee.com/maryannpetri)http://www.dismantlingfamilycourtcorruption.com/

In this episode of the Real Estate Pros podcast, host Michelle Kesil welcomes Jeffrey Peterson, a Minnesota attorney and tax law professor specializing in 1031 exchange strategies. Jeffrey explains the intricacies of Section 1031 of the Internal Revenue Code, which allows real estate investors to defer taxes on gains from the sale of appreciated properties by reinvesting in similar properties. He emphasizes the importance of working with qualified intermediaries to navigate the complexities of these exchanges and avoid common pitfalls, such as receiving proceeds before setting up the exchange.   Professional Real Estate Investors - How we can help you: Investor Fuel Mastermind:  Learn more about the Investor Fuel Mastermind, including 100% deal financing, massive discounts from vendors and sponsors you're already using, our world class community of over 150 members, and SO much more here: http://www.investorfuel.com/apply   Investor Machine Marketing Partnership:  Are you looking for consistent, high quality lead generation? Investor Machine is America's #1 lead generation service professional investors. Investor Machine provides true 'white glove' support to help you build the perfect marketing plan, then we'll execute it for you…talking and working together on an ongoing basis to help you hit YOUR goals! Learn more here: http://www.investormachine.com   Coaching with Mike Hambright:  Interested in 1 on 1 coaching with Mike Hambright? Mike coaches entrepreneurs looking to level up, build coaching or service based businesses (Mike runs multiple 7 and 8 figure a year businesses), building a coaching program and more. Learn more here: https://investorfuel.com/coachingwithmike   Attend a Vacation/Mastermind Retreat with Mike Hambright: Interested in joining a "mini-mastermind" with Mike and his private clients on an upcoming "Retreat", either at locations like Cabo San Lucas, Napa, Park City ski trip, Yellowstone, or even at Mike's East Texas "Big H Ranch"? Learn more here: http://www.investorfuel.com/retreat   Property Insurance: Join the largest and most investor friendly property insurance provider in 2 minutes. Free to join, and insure all your flips and rentals within minutes! There is NO easier insurance provider on the planet (turn insurance on or off in 1 minute without talking to anyone!), and there's no 15-30% agent mark up through this platform!  Register here: https://myinvestorinsurance.com/   New Real Estate Investors - How we can work together: Investor Fuel Club (Coaching and Deal Partner Community): Looking to kickstart your real estate investing career? Join our one of a kind Coaching Community, Investor Fuel Club, where you'll get trained by some of the best real estate investors in America, and partner with them on deals! You don't need $ for deals…we'll partner with you and hold your hand along the way! Learn More here: http://www.investorfuel.com/club   —--------------------

On this episode, we're going back-to-basics to discuss the rules that apply when nonprofits engage in lobbying activities. With legislative sessions ramping-up in several states, it's important to take time to understand the lobbying limits and definitions that apply to your organization's advocacy. But, it's even more important to recognize that public charities can lobby and advocate for or against legislation at the local, state, and federal levels. So, rally your staff and volunteers, and speak up, because your nonprofit can play an important role in impacting public policy.    Attorneys for this Episode  Brittany Leonard   Tim Mooney  Natalie Roetzel Ossenfort    The Importance of Lobbying  Big business often pays for expensive lobbyists to represent their interests in front of legislators, but normal community members cannot foot that bill. Nonprofits who lobby can step up and fill the void.   501(c)(3) public charities can use their experience, funding, and passion for their mission to represent communities by advocating for or against changes to law.   For example, Movement Advancement Project tracked the 2025 spring legislative session and found that every state except for Vermont had an anti-LGBTQ bill proposed but 88% of them did not become law. This was due in part to great nonprofits lobbying against these bills.   How Much Lobbying Can Public Charities Do?  Internal Revenue Code provides two ways for public charities to measure their lobbying limits  Default, Insubstantial Part Test: Public charities can lobby so long as lobbying is an "insubstantial part" of their overall activities (around 3-5% of total activities).  Activities based test, not dollar-based  Broad definitions of lobbying  501(h) Expenditure Test: Most public charities can opt in to using this test to measure their limits (as opposed to the insubstantial part test), and when they do, it provides a mathematical formula to calculate lobbying limits.  Dollar-based test (unpaid, volunteer activities don't count against limits)  Narrower definitions of what qualifies as lobbying  Many organizations can put up to 20% of their budget toward lobbying using the 501(h) election, but the exact amount depends on the organization's annual exempt purpose expenditures.    What is Lobbying?  The definition of lobbying depends on which of the two Internal Revenue Code tests your public charity uses to measure its limits  Insubstantial Part Test: anything that advocates for or against legislation at any level of government is lobbying. For example:  Advocating against a proposed ordinance in your city that would update the housing code in a way that would negatively impact the communities you serve  Supporting a ballot measure that would codify reproductive rights in your state's constitution  Talking to members of Congress to oppose the "Nonprofit Killer" bill  Engaging in advocacy in an attempt to influence what gets included in your state's budget  501(h) Expenditure Test  Direct Lobbying: Communication to a legislator (or their staff) that expresses a view on specific legislation. For example:  Calling your Senator to encourage them to vote for an upcoming bill that will give every family a free puppy  Emailing your State Rep's Chief of Staff to recommend an increase in funding for animal shelter improvements in the state's budget  Grassroots Lobbying: Communicating to the general public your organization's view on specific legislation with a call to action (only four types). For example:  Placing an ad in the newspaper that says "Call your Senator and express your support for legislation that would give every family a free puppy."  Putting a web form on your public charity's website that encourages supporters to input their name and zip code to have a letter in support of a state-level bill automatically sent to their legislators  What about a Threads post encouraging the public to vote in support of a local bond initiative or other ballot measure?  Direct Lobbying. Why? The public is a legislator in the ballot measure process, because the public decides whether the measure passes (and becomes law) or fails (does not become law).   Keep in mind that in addition to counting ballot measure advocacy against your lobbying limits, your ballot measure advocacy may also trigger state or local-level campaign finance reporting (since it happens in the election context).   Examples of activities that do not count as lobbying include education about legislation without expressing a view, advocating for or against executive agency action, for or against executive orders, public education with no call to action under 501h, litigation, etc.  Lobbying definitions can also vary according to state law.  State laws generally don't limit how much lobbying a public charity can do, but they do require lobbyist registration and reporting when certain thresholds are met.  State laws often define lobbying differently from the Internal Revenue Code and can include both legislative and executive branch advocacy activities.    Resources  Being a Player: A Guide to the IRS Lobbying Regulations for Advocacy Charities  Public Charities Can Lobby: Factsheet  State Law Resources: Nonprofit Lobbying Practical Guidance  501(h) Lobbying Limit Calculator