Rules of the Game: The Bolder Advocacy Podcast (Bolder Advocacy)

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	Pub. Date	Title	Duration
	17 Nov 2021	Advocacy in Action: Climate Change	00:28:36
On this episode, we turn to nonprofits that are tackling nothing less than an existential crisis—climate change. Learn more about how some organizations are tackling this, and how that fits within the laws governing their work. Lawyers for this episode Tim Mooney Quyen Tu Jen Powis Show Notes Non-lobbying advocacy Corporate work - Lawyers for Netzero Education - The Beginning of the End of the Great Pacific Garbage Patch Research - Climate Central, Union of Concerned Scientists, Carbon180 Public protest/demonstration Administrative advocacy with the EPA or state based DEQs - Bayou City Waterkeeper International/Treaties Governments in partnership with numerous private foundations, a $1.6 billion pledge to support indigenous communities at the COP26 climate summit. Coalition for Rainforest Nations Electoral Nonpartisan Earthjustice Conservation Lands Foundation Partisan work Sierra Club’s PACs Sunrise PAC Ballot Measures Resources Bayou City Waterkeeper Carbon180 Clean up in of the Great Pacific Garbage Patch Climate Central Coalition for Rainforest Nations Ford Foundation press release The Ocean Cleanup Union of Concerned Scientists
	13 Dec 2023	Firewalls & Programmatic Independence	00:17:30
On this episode, we discuss best practices for working in coalition and with affiliated organizations and the importance of firewalls to 501(c)(4)s that engage in independent expenditures. Attorneys for this show Monika Graham, Susan Finkle-Sourlis, and Leslie Barnes Working in Coalition – Affiliated Organizations · Maximize advocacy and resources · 501(c)(3) and 501(c)(4) activities · Establishing legal, financial, and programmatic independence o Separate names, logos, EIN, and activities o Cost sharing agreements o Separate or joint websites and social media accounts o Timesheets o Branding matters Firewalls – 501(c)(4)s and political organizations, candidates and committees · What are independent expenditures? · Why are independent expenditures important? · Establishing firewalls to protect against impermissible coordination · Safe harbors for permissible communications · FEC firewall policy Resources Please check out the resources listed below and our extensive resource library at bolderadvocacy.org for more information on this topic. We hope you join us on a future episode of the podcast! The Connection The Practical Implications of Affiliated Organizations Nonprofits Working Together Working Together: Affiliation and Coalition Basics FEC guidance on independent expenditures and firewalls
	08 Feb 2023	Advocacy by Private Foundations	00:22:39
We’ve talked about how private foundations can fund advocacy, but we are frequently asked what they can do themselves to push for policy change in the communities they serve. On this episode, we cover the do’s and don’ts of private foundation advocacy. Attorneys for this episode Tim Mooney Natalie Ossenfort Quyen Tu Shownotes We’ll get to the do’s in a bit, but first the don’ts – don’t support or oppose candidates for public office and don’t engage in any activity that meets the definition of lobbying. IRS rules - 501(h) definitions apply (direct & grassroots lobbying) Any expenditure that meets the definition (paid staff or earmarked grant) Consequence – excise taxes 20% of the amount spent is assessed on the foundation 5% of the amount expended (up to a maximum of $10,000 for a single expenditure) is assessed on a foundation manager if they "knowingly, willfully and without reasonable cause" agreed to the lobbying expenditure There are plenty of things private foundations can do that are similar to lobbying or excepted from lobbying – it’s not worth getting the excise tax! The do’s - options for private foundations Non-lobbying advocacy Activity that does not have all of the elements of either direct or grassroots lobbying within the 501(h) definitions Meeting with legislators? Don’t advocate for specific legislation. Instead, speak about the issues within your portfolio broadly, and to the successes your funding has had. If asked what your stance is on a pending bill, do not answer (“It’s a trap!”) because that becomes direct lobbying. Communicating with the public? Here you can boldly promote your stance on legislation so long as you don’t include a call to action, urging the public to contact legislators. This is a very underutilized option! Ballot measures? Remember advocacy on these is direct lobbying so it’s best to avoid advocating on these as a private foundation. Educating without urging a vote one way or another avoids the excise tax. Other forms of nonlobbying advocacy Regulatory advocacy Advocacy before special purpose boards (i.e. school boards, water districts, etc.) Convening decisionmakers to discuss a policy topic Sign onto an amicus brief or otherwise participate in litigation Education campaigns Lobbying exceptions Nonpartisan Analysis, Study or Research Content: full and fair analysis Distribution: broad public distribution and/or to government officials or employees Can take a stance on legislation Often print reports, but don’t have to be Watch out for subsequent use rule Earmarking a grant for this is also not lobbying Annie E. Casey Foundation uses this exception a lot. Examples include advocating for expanding the Child Tax Credit, policy proposals (some that would require legislation) around student debt. They also earmark funds for reports done by grantees that fit in this exception, which is effectively the same as doing it themself. Missouri Foundation for Health is kind of a bank shot example because technically it is a (c)(4) but because of a court settlement agreement going back to the tobacco litigation, it operates under private foundation rules. It commissioned a series of studiesand came out strongly in favor of Medicaid expansion in MO as a part of it. This all snugly fits in the exception. Last example comes from DC and the Bainum Family Foundation. It commissioned a reportto document the shortage of high quality subsidized child care for those under 3 in lower income communities of Wards 7 and 8 of DC. The report was the basis of an entire campaign to advocate for a change in laws before the DC Council (which was successful!). Requests for Technical Assistance Providing information to legislative committees when invited is not lobbying Must be invited in writing Must be invited by the chair of the committee, subcommittee, or body Self-Defense Narrow exception – if there’s a pending bill that would impact the rights or responsibilities of private foundations, lobbying for or against the bill doesn’t count. Examinations and Discussions of Broad Social, Economic and Similar Problems Taking a stance on the general subject of legislation, without taking a stance on any legislation itself is not lobbying This is a bit of a tightrope (remember our “it’s a trap!” example) Resources Lobbying Defined for Private Foundations Private Foundations May Advocate Be Bold and Advocate Rules for Foundations Engaging in Advocacy in TX Philanthropy Advocacy Playbook
	15 Jun 2022	Advocacy Against Gun Violence	00:22:38
It seems like every time we turn on the news, there are reports of a mass shooting somewhere in America. Sadly, names of US cities or communities have become associated with horrific tragedies: Uvalde, Buffalo, Las Vegas, Orlando, and Newtown. On this episode we talk about the role nonprofits have in combating gun violence. Our hosts for this episode Ryann Alonso Natalie Ossenfort Quyen Tu Shownotes Introducing Ryann Alonso - clarify what we mean by gun violence. Role for 501(c)(3) Public Charities lobby for legislation to prevent gun violence public education campaigns fight disinformation and misinformation Role for 501(c)(4)s all of the above, plus work on getting candidates who support these efforts into office 501(c)(4)s are social welfare organizations, and they can conduct an unlimited amount of lobbying Can also support / oppose candidates as secondary activity Other activities Coalitions Corporate advocacy Litigation Resources State Firearm Laws Public Charities Can Lobby: Guidelines for 501(c)(3) Public Charities Election Checklist for 501(c)(3) Public Charities: Ensuring Election Year Advocacy Efforts Remain Nonpartisan Praising and Criticizing Incumbents: How 501(c)(3)s Can Hold Elected Officials Accountable for Official Actions Primer on Social Welfare Organizations: Using 501(c)(4) Organizations for Good Accountability Advocacy: How 501(c)(4)s Can Hold Elected Officials Accountable for Their Actions 501(c)(3) and 501(c)(4) Collaboration Bolder Advocacy’s TA hotline: 866-NP-LOBBY Email us at advocacy@afj.org Our website is bolderadvocacy.org To read the whole poem quoted at the beginning of the podcast, please check out Clarissa Pinkola Estes’ We Were Made for These Times.
	25 Jan 2023	Influencing Budget Legislation	00:12:35
On this episode we dive into ways your organization can weigh in on government budgets and legislation, bringing needed change to your communities. Whether you focus on housing, health care, the environment, education, public safety, civil rights, or virtually any nonprofit activity is impacted by the government budget. There are many opportunities for nonprofits to educate policymakers and the public alike about the critical impact government funding plays in people’s lives. Today, we’ll discuss how nonprofits can influence the budget process and more. Attorneys for the show Victor Rivera Leslie Barnes Tim Mooney Nonprofits Can Influence the Budget Process Government budgets counts as specific legislation Most but not all budget work counts as lobbying Public charities can lobby 501(c)(4)s, 501(c)(5), and 501(c)(6) do not have a federal lobbying limit Private foundations cannot earmark funds for lobbying but can fund grantees that lobby and engage in non-lobbying advocacy The budget process starts President presents budget in February (see federal timeline in resources) Each state’s budget process is different Ex – TX legislature meets only every 2 years, working on state budget in 2023 Bills go through a committee process, opportunity for public input Before that, there is opportunity to influence the draft budget Opportunity to influence the budget at many stages Influencing the administrative agencies on what to include in their budget request may be lobbying – do it, track it! Working to implement how money is allocated after budget is enacted is generally NOT lobbying for IRS purposes. Beware state lobbying registration and reporting Ways to impact the budget process Attend public hearings – inform public about when public hearings occur Direct Lobbying Grassroots Lobbying Educating the public using Nonpartisan Analysis Study and Research Educating the public – no call to action, not lobbying Lobbying disclosure Fed, States and some municipalities regulate when nonprofits and employees must register as a lobbyist Bolder Advocacy has resources on state lobbying registration/reporting Determine state lobbying threshold for nonprofit and employees Track and report activities to state regulators Resources Nonprofits Can Influence the Budget Process Administrative Advocacy State Law Resources: Practical Guidance Series – What Nonprofits Need to Know about Lobbying in Your State Federal Budget Timeline
	24 Mar 2021	Lobbying Series Part 6 - Redistricting	00:21:11
On this episode, we’ll be talking about that special once a decade process of redistricting. Because this is the sixth episode in our lobbying series, we’re describing this as your midterm test, applying our lobbying and advocacy 101 podcasts to a particular policy proposal: redistricting. Attorney Co-hosts  Jen Tim Quyen   A brief civics lesson about redistricting—the process by which the states draw lines on a map to create electoral districts. The census is constitutionally required in part because our federal house of representatives originally kept growing to proportionally represent an entire state’s population. Fun facts: Because the house of representatives kept growing as our country grew, Congress adopted a “cap” of 435 house members under the Apportionment Act of 1911. That cap is still alive today. For redistricting at the federal level then, every census requires we count each individual. Then the Congress apportions the 435 seats to the states based on the population changes. In other words, Congress gets to reassign some seats to states with big populations so that they get a “larger voice” in the house of representatives. Once apportioned, the last step is that a state process occurs and lines on a map are drawn to determine the districts for those federal elected officials as well as state and local elected seats. Since we’re dealing with Covid still, the timelines for this process have been pushed. There’s plenty of time for you to get involved and make your voice heard. Are all states the same? Of course not! Because states are permitted to draw the lines, every state has a unique approach with some states allowing the state legislature to vote on the map while others provide a bi-partisan or other type of citizen driven commission. Redistricting rules of the road While it would be fun to discuss the laws and legal standards about how to draw a district –things like ensuring roughly an equal number of voters in each district, and that districts do not unfairly pack certain voters into one space while cracking geographic or other affinity groups into multiple districts. This podcast is about what you—as a public charity or a private foundation—can do in your state around this process. So what does that mean: it means lobbying for equality and justice in states where the legislature must approve the maps. It can also mean plain old advocacy in states where there is a commission adopted to deal with this process. For example, in California, there’s a commission that draws the maps and it is made up only of citizens that apply and go through a rather lengthy process. This means advocacy to the commission is not lobbying. Since the commission is formed though, so long as it has the final authority to finalize the map of the districts, then any work contacting the commissioners, appearing before the commission, even drawing your own map and providing it to the commissioners will not be considered lobbying. Since every state does this process a little different, check out our links below that will take you directly to how your state conducts this process. In contrast, in Texas, as in most states, redistricting still requires the state legislatures to adopt the maps. For a public charity, this means working with legislators on redistricting is lobbying. As a public charity, you can always lobby on items that your legislature has to vote on and maps drawn by the legislators for how you elect your representatives is no different. Your lobbying can include items that address the historical discriminatory patterns related to race, but also items that make your community unique. Some items that can generally be looked at include: Income levels Housing patterns (suburban, rural etc) Language or cultural identification Environmental conditions Another great example for lobbying is to know the model! For example, in Texas, members of the public will have access to the same program (RedAppl) to draw alternative maps for legislators’ consideration but unless your organization understands how the program works—what assumptions it makes about various factors related to population (age, race, sex etc), you won’t really have a good idea of how those maps are dividing up communities. But as a public charity, in either states that use the legislative process or those with citizen appointed or other forms of commission, a public charity cannot engage in partisan politics. Items that a nonprofit public charity could not lobby on include things like “saving a seat” or “flipping the district.” Why? Well, that is partisan work—the same lobbying rules apply to redistricting maps and methods as apply to your work on getting a new bill passed. Stay on policy, and avoid mentioning candidates, races, or elections.   What about private foundations funding this work? We plan to do a whole series on how to fund effective work. But for this episode, its important to know that private foundations can fund organizations that do advocacy and those that do lobbying as well. Private foundations cannot earmark grants for lobbying and there are some rules for private foundations to ensure they are not using their own dollars to lobby indirectly in ways that they are not permitted to do directly. But beyond that, the philanthropic world should be concerned with redistricting not only at the federal level for the House of Representatives, but at the state level for city council districts, state districts etc. What?! The state gets to draw new lines for its own house of representatives too? That’s right: redistricting isn’t just for the federal house of representatives. As states grow in population, states have to redraw their own lines, and even some cities do the same thing. This is in part to abide by the principle of one person one vote, but also because our communities constantly change shape and size. This is why its so important for nonprofits to ensure their community knows this process is happening. Bolder Advocacy Resources  Mapping the Future: the Redistricting Process for Private Foundations Influencing the Redistricting Process By Standing Up for Your Community Influencing Redistricting in California Other resources: https://www.ncsl.org/research/redistricting/redistricting-systems-a-50-state-overview.aspx https://www.everycrsreport.com/reports/R45951.html (2009) https://funderscommittee.org/files/Collaborative_RedistrictingGuide_2.pdf (2010) https://redistricting.lls.edu/ - PROF. JUSTIN LEVITT'S GUIDE TO DRAWING THE ELECTORAL LINES Timeline for Releasing Redistricting Data for updates from the US Census Bureau on the timeline
	30 Dec 2020	In Defense of Lobbying	00:22:36
As we close out 2020 and look to the start of new legislative sessions in Congress and in many states, we wanted to remind folks that lobbying is an important tool for nonprofits to make positive changes for the communities they serve. Our attorneys for this episode: Tim Mooney Jen Powis Ronnie Pawelko Shownotes Bolder Advocacy: lobbying advocates Why it's important to lobby Why has lobbying become a dirty word in some circles? What role will lobbying play in 2021? Coming in January - a three-part series on the ins and outs of lobbying for public charities and more.
	14 Dec 2022	Policy Agendas for Nonprofits	00:13:54
On this episode we revisit the ways nonprofits can create a policy agenda to advance their missions. Now that the election is over, we have to begin looking forward to what’s ahead and what we want our local, state, and federal policymakers to consider in the coming year. Originally podcast December 16, 2020. Our attorneys this episode Jen Powis Shyaam Subramanian Natalie Ossenfort Resources Transition Team Advocacy Amplify Your Voice: Lobbying Do’s and Don’ts Bolder Advocacy’s TA hotline: 866-NP-LOBBY Email us at advocacy@afj.org Our website is bolderadvocacy.org
	28 Jun 2023	Fiscal Sponsorships	00:23:40
So let’s say you have a really good idea for a tax-exempt organization, and hooray it’s charitable activities so you’re all set to ask the IRS for recognition! You even have some potential funding sources, and you’re ready to go. But oh that pesky IRS recognition process – until recently Form 1023s could take up to a year or more to process! Sure you can wait, but you can also find an existing (c)(3) to be your fiscal sponsor and get going much more quickly. On this episode, we chat about how fiscal sponsorships work. Attorneys for this episode Leslie Barnes Tim Mooney Quyen Tu 1. What is a Fiscal Sponsorship? Orgs that let you borrow their nonprofit designation. Mostly (c)(3), but (c)(4) can be a fiscal sponsor. File Notice of Intent to Operate as (c)(4) with IRS Form 8768 Their nonprofit rules = your nonprofit rules. Employment policies (compensation, benefits, hiring/firing, anti-discrimination, etc) Benefits = operational support for your project – HR, Legal, Accounting, Tax – allowing you to focus on your programs. 2. Types of Fiscal Sponsorships Two different ways this is done. IRS has various models. Money does to the FS, there’s an agreement between the parties (sponsor and project) Examples: Tides Center sponsors Lift Louisiana, a project focused on improving health outcomes for Louisiana women, families, and their communities Examples: Burning Man Project own Black Rock City, LLC (a single member limited liability company) under a Model L sponsorship, BRC hosts an annual art and culture event, based on self-reliance. 3. To Fiscal Sponsorship or not? Project Perspective: Quickest way to “get up and running” for funders. Provides many of the traditional markers of established orgs. Is your org staffed to meet admin and compliance independently? Do you want to seek GOS grants Their rules = your rules: Will your project involve lobbying, voter registration drives, or other types of nonpartisan civic engagement? Fiscal sponsor perspective Fiscal sponsor must maintain control over project, assets, and liabilities 4. Spinning Off or Exiting the Fiscal Sponsorship Sponsorship agreement should include an off ramp Provisions for transferring assets, including IP Example from Tim – X-PAC fiscally sponsored by Portland League of Women Voters 5. Seek Legal Advice Resources Bolder Advocacy’s Project Grant Rule Hub – complete with explainer videos, sample budgets, and factsheets for funders and projects. Private foundations that award grants to sponsored projects must do so using a specific project grant The Ultimate Resource List for Fiscal Sponsorship Seekers - most comprehensive list of resources on the web for understanding what fiscal sponsorship is, if it’s right for your charitable project and how to go about finding and vetting potential fiscal sponsors. Need we say more?? Fiscal Sponsorship: 6 Ways To Do It Right by Gregory Colvin Fiscal Sponsor Conversations - weekly conversation focused on the needs, challenges and goals of fiscal sponsors. Cooperative Impact Lab – running the Fiscal Sponsorship Cooperative to provide support and capacity for fiscally sponsored projects to form and run their own nonprofits From Fiscal Sponsorship to Autonomous Operation – an interview with Mariana Ruiz Firmat
	04 May 2022	Get Out the Vote	00:19:26
On this episode we’ll continue our election series and answer the question: “Now that you’ve registered your community members to vote, how can you convince them to turn out at the polls?” Today, we’ll dissect tax code rules for 501(c)(3)s and 501(c)(4)s so that you can confidently hit the streets and get out that vote (GOTV). Our Attorneys for this Episode Tim Mooney  Natalie Ossenfort   Quyen Tu Show Notes Why do GOTV? Nonprofits can strengthen our democracy and racial equality by encouraging their communities to go vote. GOTV for 501(c)(3)s Must be nonpartisan Can be targeted Okay to express a broad range of issues Avoid mixing issue advocacy with GOTV GOTV for 501(c)(4)s Nonpartisan GOTV is pretty common. This counts as primary purpose activity. Partisan GOTV is allowed but is limited to overall secondary activity. If you use express advocacy, your GOTV might be an independent expenditure and reportable to state or federal agencies. If not, some states regulate partisan activity without express advocacy. GOTV doesn’t have to be hard or take a lot of resources. Every nonprofit should do it. Resources The Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations  Election Checklist for 501(c)(3)s: Ensuring Election Year Advocacy Efforts Remain Nonpartisan Nonprofits Get Out the Vote: Strategies and Messaging (Nonprofit Vote presentation, 2018) America’s Nonprofits Get Out the Vote” report
	26 Jun 2024	Election Detective	00:13:29
On this episode, we dive into the fundamentals of campaign finance reporting, exploring the essentials of what is included in these reports and uncovering valuable insights they provide. From contributions and expenditures to reporting requirements and deadlines, we break down the intricacies of campaign finance reports to empower you with the knowledge needed to navigate and comprehend campaign finance reports. Attorneys Monika Graham Susan Finkle-Sourlis Victor Rivera Labiosa Shownotes - Types of Campaign Finance Reports - Federal perspective from the FEC (Federal Elections Commission) - Similarities in state-level reporting - Reporting requirements for federal candidates and campaigns - Itemized contributions and reporting over $200 contributions - Contents of Campaign Finance Reports - Reporting contributions and expenditures - Itemized details for contributors (name, address, employer, occupation) - Types of expenditures (operating expenses, ads, mail pieces) - Requirement for specifying the purpose of expenditures - Insights from Campaign Finance Reports - Identifying contributors and their occupations - Insights into industry and issue-based PAC contributions - Understanding compliance with reporting rules - Reporting Deadlines and Requirements - Quarterly and monthly filing options - Late contribution and expenditure reports - Pre-election reports (pre-primary and pre-general) - Benefits of Reporting Monthly vs. Quarterly - Differences in reporting frequency based on organization size and strategy - Flexibility to change filing frequency each election cycle - Disclaimer Requirements for Communications - Purpose of disclaimers in public communications - Requirements for printed and broadcast ads - Candidate stand-by-your-ad statements in broadcast ads Resources The Rules of the Game Election checklist Practical guidance: Non-profit voter assistance series FEC.gov
	21 Apr 2021	Voting Rights	00:24:29
On this episode, we’ll be talking about nonprofit advocacy to ensure all eligible people can exercise their right to vote and the fight against new legislation—with a decidedly partisan aroma—that aims to restrict those rights. Attorney Co-hosts  Tim Quyen Ronnie Record turnout in November Americans voted in record numbers in last year’s presidential election, casting over 158 million ballots. More than six-in-ten people of voting age and nearly two-thirds of estimated eligible voters, Source: Pew Research Center False claims of voter fraud Brennan Center: “Politicians at all levels of government have repeatedly, and falsely, claimed the 2016, 2018, and 2020 elections were marred by large numbers of people voting illegally. However, extensive research reveals that fraud is very rare, voter impersonation is virtually nonexistent, and many instances of alleged fraud are, in fact, mistakes by voters or administrators. The same is true for mail ballots, which are secure and essential to holding a safe election amid the coronavirus pandemic.” The fallacy of the "election integrity" movement False claims of election problems in 2020 Led directly to the Capitol Insurrection in 2021 No proof to any of the claims (over 50 lawsuits, all dismissed on the substance) New arguments: people think the election was fraudulent, so laws need to change to reflect that Efforts to oppose the bills across the country Georgia On March 25, Georgia Governor Brian Kemp signed in to law a bill that will make it more difficult for voters to make their voices heard at the polls.  The  legislation contains several troubling provisions, including those that limit the amount of time available to voters to request absentee ballots, impose strict new ID requirements for some voters, and effectively ban the use of mobile voting centers. The signing of the law prompted swift legal challenges and opposition from corporate interests. (Source: Bolder Advocacy) Texas Senate Bill 7, which would limit extended early voting hours, prohibit drive-thru voting and make it illegal for local election officials to proactively send applications to vote by mail to voters, even if they qualify. (Source: Texas Tribune) Federal legislation being considered to combat this? Litigation challenging the laws. What we can do Offer Public Testimony (rules: may be lobbying) Write an Op-Ed: (rules: unlikely to be lobbying unless it has call to action) Engage in Corporate Advocacy (rules: may be lobbying – it depends) Team Up (rules: coalitions, may be lobbying) None of this is prohibited election intervention (all (c)(3)-friendly but take care with how your efforts are characterized) Resources When voting rights are under attack, what should nonprofits do? by Natalie Ossenfort The States Where Efforts To Restrict Voting Are Escalating, fivethirtyeight How GOP-backed voting measures could create hurdles for tens of millions of voters, Washington Post Voting Laws Roundup, Brennan Center State Voting Bills Tracker 2021, Brennan Center Being a Player – lobbying rules The Connection – coalition rules Coalition Checklist – coalition rules
	26 Jan 2022	Form 990 for 501(c)(4)s	00:30:03
On this episode we’ll share some tips for 501(c)(4) organizations, those nonprofits the IRS calls Advocacy or Social Welfare Organizations. Whether your public charity has an affiliated 501(c)(4) or you work for a stand-alone 501(c)(4), these nonprofits must provide the IRS and the public with their financial and programmatic information annually. And we’re going to talk about how c4s can comply with the IRS requirements, some of the new developments that allow for protection of donor disclosure, and some of the information we, the public, can glean from these reports. Attorneys for this episode: Quyen Tu, Tim Mooney, and Leslie Barnes Key Takeaways: 501(c)(4) with annual gross revenue over $50,000 must file an information return with the IRS – either a Form 990 or Form 990 EZ. Starting with FY 2020 annual returns, 501(c)(4) organizations are no longer required to disclose their donors to the IRS or public. 501(c)(4) organizations must still provide copies of certain financial documents to the public upon request. Don’t forget other reporting requirements-state and federal lobbying and campaign finance requirements These rules apply to 501(c)(5) and 501(c)(6)s as well Resources: Give Me Your 990 501(c)(4) Reporting: Where Are Donors Disclosed IRS website: Public Disclosure and Availability FAQs IRS Instructions for Schedule C, Form 990 Technical Assistance Hotline number 1-866-675-6229 (866-NP-LOBBY) or email us advocacy@afj.org or fill out our request form here.
	03 May 2023	Nonprofit Detective	00:20:49
On this episode, we’ll look at ways nonprofit employees can become super sleuths – detectives for their organization. Let’s say your organization has been asked to co-host an event with several new organizations with whom you’re unfamiliar. Or perhaps, your organization is drawing some unwanted opposition from an organization that is spreading misinformation about your mission and its work. On this episode, we’ll look at a variety of free, online tools you can use to learn about nonprofits, their leaders, and their funders as well as uncover bots spreading misinformation. Attorneys for this episode Victor Rivera Leslie Barnes Quyen Tu Shownotes · What you can glean from public records · Where to look for news stories · What to find on nonprofit and opposition websites · Researching funders · Uncovering messengers of misinformation – Astroturfing Resources Planning for Politically Motivated Attacks – Rules of the Game podcast Secrets of 990 Rules of the Game podcast Form 990 for 501(c)(4)s Rules of the Game podcast Free Access to the full version of Foundation Directory partner locations – for researching funders and the grants they have awarded. Pro Publica’s Nonprofit Explorer Candid – free search of foundations’ 990 PF returns. Search for other nonprofits’ 990 returns here. IRS Exempt Organization Search – where you can search for determination letters, 990s (including the 990 postcard), revocations, John Oliver’s Last Week Tonight piece on Astroturfing (August 2018) National Secretaries of State – business services
	24 Jul 2024	Ask Us Anything	00:17:23
We are back again with another edition of Ask Us Anything where we select some of the most popular questions we've received lately to answer on the pod. We are also thrilled to introduce Bolder Advocacy's two newest attorneys Brittany Hacker and Melissa Marichal Zayasas they join us on the pod. 1. Effective Ways for 501(c)(3) Private Foundations to Advocate During Election Season: • Voter education • Issue advocacy • Conducting research and publishing reports • Making grants to public charities 2. Can Nonprofits Endorse Candidates Up for Election? • Differences in rules for 501(c)(3) and 501(c)(4) organizations • Nonpartisan activities for 501(c)(3) organizations 3. Nonpartisan Voter Education Through Candidate Questionnaires: • Guidelines for creating and distributing candidate questionnaires • Best practices for maintaining nonpartisanship 4. Responding to Misinformation as a 501(c)(3) Organization: • Issue advocacy and focusing on the issue rather than the candidate • Sharing educational resources without partisanship • Best practices for communication during election season
	22 Feb 2023	Advocacy in Action: Supreme Court Ethics	00:26:31
On this episode, we present another edition of advocacy in action focusing on the work our colleagues at Alliance for Justice are tackling around Supreme Court ethics. This has been a topic we’ve championed for decades, but recent events have underscored how important a topic it continues to be. We’re happy to have a special guest to guide us through the ins and outs of the topic, AFJ and AFJ Action President Rakim Brooks. Lawyers for this Episode Leslie Barnes Rakim Brooks Tim Mooney Shownotes A SCOTUS Code of Ethics · Why doesn’t the Supreme Court have an ethical code like other entities? · How would an ethics code address recent troubling developments like Justice Alito leaking the Hobby Lobby opinion, or determining how Justice Thomas could sit for cases involving the insurrection given his wife’s role in January 6^th? · Is an externally enforce code better than the proposed internally enforced code the Court has considered? · What is AFJ’s position? Congressional Oversight · Legislative committees overseeing SCOTUS · Likelihood of legislation · How advocacy on this subject is impacted by the rules · Impeachment as an option in certain cases Ethics and the Bigger Picture · Ethics and recent erosion of fundamental rights and politicization of SCOTUS · Progressive Constitutionalism Resources Supreme Court justices discussed, but did not agree on, code of conduct, Washington Post (February 9, 2023). Supreme Court Weighs Ethics Code as Critics Push for Change, New York Times (February 9, 2023). AFJ Letter to House Judiciary Committee
	06 Oct 2021	Redistricting and Discrimination	00:25:12
On this episode, we’re picking up a topic we talked about months ago: Redistricting. Last time, we talked about the general process for redistricting, and we encouraged our nonprofit community to learn how the new maps would be drawn in their state or their local district. This time, we’re going to look at how the nonprofit community can advocate for their mission and their own community no matter the process in your home state, and regardless of where your state is in the redistricting process. We also wanted to lift up that historically, how we encourage voting or limit voting in America is also through the lens of discrimination. Our Attorneys for this Episode: Jen Powis Leslie Barnes   Show Notes How the census, which is required to proportionally represent an entire state’s population, encountered a growing problem that politicians couldn’t fix for decades. How the Supreme Court in conjunction with citizen action in the 1960’s addressed this issue, which resulted in the “One Person One Vote” doctrine. How redistricting election maps works and how it differs by state. Regardless of your state’s system to draw maps, your nonprofit can play a vital role in protecting your community’s right to vote and to participate in policy-making. Current day challenges in redistricting include high population densities, whether to count undocumented residents or only US citizens, and questions on equity and race. How some nonprofits are engaging in the redistricting process and how your organization can get involved as well. What does gerrymandering and “packing” mean? What are “communities of interest” and what is “contiguity”? The importance of knowing the computer model your state uses to create maps Bolder Advocacy Resources  https://www.usccr.gov/files/pubs/2018/Minority_Voting_Access_2018.pdf https://americanhistory.si.edu/democracy-exhibition/vote-voice/getting-vote/demanding-vote/one-manone-vote https://bolderadvocacy.org/resource/standing-up-for-your-community-influencing-the-redistricting-process/ https://bolderadvocacy.org/resource/mapping-the-future-the-redistricting-process-and-private-foundations/ Other resources: https://www.ncsl.org/research/redistricting/redistricting-systems-a-50-state-overview.aspx https://www.everycrsreport.com/reports/R45951.html https://funderscommittee.org/files/Collaborative_RedistrictingGuide_2.pdf https://www.fairdistrictspa.com/updates/pa-prison-gerrymandering https://redistricting.lls.edu/wp-content/uploads/Basics-English10.pdf
	24 Jan 2024	Nonpartisan Election Year Advocacy	00:21:51
On this episode, we discuss best practices for 501(c)(3) public charities conducting advocacy and nonpartisan activities, like get out the vote or voter education activities during an election year. Election year is upon us and the presidential primaries and caucuses, and primaries for other elected offices are starting to take place and will continue through the November General election. Attorneys for this show Monika Graham, Susan Finkle-Sourlis, and Leslie Barnes Show Notes · May 501c3 public charities advocate in an election year? How can a public charity be involved in an election? · Types of nonpartisan activities that a 501(c)(3) may conduct include: o Educating voters and candidates on the issues that are important to the people/community the organization serves. o Mobilizing voters and supporting democracy o Hosting candidate debates and forums o And much more · What are the IRS regulations surrounding advocacy and democracy work o IRS has held that supporting democracy is a charitable activity, 501(c)(3)s have a role to play in our elections! o Activities must further the organization’s charitable mission o Activities must remain nonpartisan, cannot support or opposition of candidates running for public office · The Facts and Circumstances test to determine whether or not communications or activities are nonpartisan. o The IRS applies a “facts and circumstances” analysis to determine whether a charity’s communication is conducted in a nonpartisan manner or is really a veiled attempt to support or oppose candidates. o When the IRS says “support or opposition” of candidates, that prohibition is broader than the explicit act of giving money to a campaign or saying outright that you should vote or not vote for a candidate. It’s not a bright line rule. o Analysis is required across the spectrum of risk. It is an assessment of the risk. · Discussion of the elements of the Facts and Circumstances Test. o Does the communication refer to a candidate or election? o Timing, upcoming election or is there another event outside of the organization that happened? o Organization is discussing its core issues? Or is it comparing the organization’s issues to a candidate’s position? o Who are you talking to? Who is the audience? Who are you targeting? o Do you have a track record of discussing the issue? o Are you discussing a wedge issue? What is a wedge issue? The discussion of this topic is from the view of 501(c)(3) public charities. Other types of nonprofits, like 501(c)(4)s do have the ability to undertake partisan activities as a secondary purpose. Resources** Rules of the Game – Guide to nonpartisan election related activities for 501(c)(3)s Comparison of 501(c)(3) and 501(c)(4) Permissible Activities – Chart Praising and Criticizing Incumbents - Factsheet The Connection
	07 Apr 2021	Advocacy Against Hate	00:17:07
The proliferation of hate speech has fanned the flames of anti-Asian sentiment with messages associating China with the COVID-19 pandemic, all while downplaying the real and present threat of domestic terrorism fueled by white nationalism. And as we have seen over and over, speech has consequences with blood on the hands of murderers — not only in recent shootings but for the consistent escalation of violence against Asian Americans and others. A disturbing combination of widespread prejudicial sentiment and easy access to guns makes tragedies like this far too common. Messages of misogyny, xenophobia, and white supremacy fill the air we breathe, masquerading as conservative sentiment as they infect the minds of those who could be spurred to act violently. In recent years, we have seen targeted attacks against people of color, religious minorities, the LGBTQ community, and other vulnerable populations, and we have failed to address the patterns of who commits these atrocities and what inspires and allows them to do so. On this episode, we’ll be talking about nonprofit advocacy against hate, bigotry, and discrimination. Attorney Co-hosts  Jen Quyen Shyaam Introduction Nonprofits have an essential role to play in fighting hate in all its forms, by educating the public, pressuring elected officials and candidates, and organizing community members to raise awareness about identity-based violence and discrimination. We’re going to highlight a few nonprofit advocacy efforts today, and talk about how you can stand up to hate as a nonprofit organization. We have to acknowledge what’s happening now and our collective past history Attacks against people based on their race or ethnicity Rise in hate incidents and hate crimes against APA community because of Trump’s insistence on blaming China for the coronavirus Between March 2020 and Feb 2021, almost 3,800 incidents reported to Stop AAPI Hate. Fraction of the real number. Attacks against Middle Eastern, Arab, or Muslim Americans after 9/11 LGBTQIA+, violence against trans-people We want to be clear that we know there’s so many ways hate is spreading right now, but we chose to lift up a few examples to affirm for public charities that Combating Hate is always on mission. This episode isn’t heavy on rules. If you’ve been listening, you know that public charities can’t be partisan and that to determine partisanship, the IRS will apply the facts and circumstances test to campaigns and communications. For 501(c)(3) organizations, the important analysis will be to understand an organization’s risk and the continuity of its messages. Example 1: Briefly Review the Facts and Circumstances Test for Public Charities. What about anti-hate messaging when connected to voting – e.g., vote for love not hate! The IRS will apply a facts and circumstances test and while we don’t know everything the IRS would look at, here’s examples of how we would walk through the analysis. Does the communication or ad or website reference a candidate or election? (that’s a no-no) Is there some other external factor influencing the campaign like a bill up at the state house? Is this part of the on-going mission of the public charity? And is this messaging similar to or in connection with other forms of communications on the topic (i.e., part of an on-going long-standing campaign). If it’s a wedge issue, or looks like a campaign slogan, a nonprofit public charity should proceed with caution. Example 2: NAKASEC. The National Korean American Service & Education Consortium has an affiliated—or connected—501(c)(4) known as the NAKASEC Action Fund. In 2020, NAKASEC AF wanted to forcefully push back against a Virginia Congressional Candidate selling a mask that suggested the coronavirus was “Made in China.” This phrase was on the mask. They ended up releasing statements and a letter, and organized with partners. They explained that blaming China for the COVID-19 crisis has led to a sharp increase in racially motivated attacks against people of Chinese descent and others perceived to be of Chinese descent. In fact, in March of 2020, the FBI warned that hate crimes against Asian Americans were likely to rise because of perceptions that people of Asian descent were spreading the virus. Their advocacy was picked up by major media outlets. You can find stories on NAKASEC AF’s advocacy against these masks in the Washington Post, Fox News, NBC News, and numerous local outlets in Virginia. After a few days with public pressure, the candidate pulled the masks! As far as the rules go, 501(c)(3)s may not support or oppose candidates for public office, but c4s can, to a limited extent. there is room to even suggest candidates should be held accountable for actions like these in the election. Anti-hate is always on mission. Even though a 501(c)(4) took the action above, through our analysis, we think a 501(c)(3) likely could have as well. Example 3: Ahmaud Arbery “Finish the Run” event. Runner’s World is a 501(c)(3) nonprofit but utilized its platform to call in various ways to run against hate. It even created a separate foundation to Finish the Run. https://www.runnersworld.com/news/a35521521/ahmaud-arbery-virtual-run-finish-the-run This is a great example of using your platform to fight discrimination even when the core of your mission is based on something else (here supporting and promoting running). Example 4: Muslim Advocates. Muslim Advocates is a 501(c)(3) often calls out elected officials and other leaders for bigoted language against Muslims - for example, inventing threats posed by Muslims to the country, misinformation about what Islam requires of followers, or advocating for policies that would be a violation of basic constitutional rights of Muslims. Muslim Advocates has even done a report on campaigns in the past that have featured anti-Muslim rhetoric. There are a number of important points about these efforts, even though some were around elections. Where MA spotlighted or went into detail - it was around campaigns in elections that had already passed. They included disclaimers in their report, and they tried to summarize and describe the nature of comments rather than advocate for the election or defeat of any particular candidate or candidates. If you're talking about campaigns and elections that have already passed, it’s important to not take credit for an outcome. It’s going to be risky to discuss campaigns still pending or upcoming elections – however, you could discuss comments in the aggregate. It’s still possible to be forceful, clear, and strong against hate as a 501(c)(3). Bolder Advocacy Resources Commenting on Candidates and Campaigns: https://www.bolderadvocacy.org/wp-content/uploads/2012/08/Commenting_on_Candidates_and_Campaigns.pdf Commenting on Candidates’ Statements about Immigrants: https://www.bolderadvocacy.org/wp-content/uploads/2018/06/Commenting-on-Candidates-Statements-about-Immigrants.pdf LGBTQ Toolkit: https://bolderadvocacy.org/wp-content/uploads/2018/07/LGBTQ-toolkit-2019-Final.pdf Press Statement on Atlanta Attacks: https://www.afj.org/article/afj-condemns-hateful-attack-on-asian-americans/ Other resources: Department of Justice: https://www.justice.gov/hatecrimes, has link to state specific information LCCR Stop Hate: https://lawyerscommittee.org/project/stop-hate-project/ Stop AAPI Hate: https://stopaapihate.org/ Muslim Advocates: https://muslimadvocates.org/advocacy/addressing-anti-muslim-political-rhetoric/ NAKASEC Action Fund’s letter: https://nakasecactionfund.org/11546 Bob Jones University v. United States: https://www.law.cornell.edu/supremecourt/text/461/574
	23 Feb 2022	Ask Us Anything	00:22:06
On this episode, we once again turn to your questions on nonprofit advocacy with another edition of Ask Us Anything. We’ll cover topics like litigation, lobbying grants, state PACs connected to (c)(3)s and more! Attorneys for this Podcast Natalie Ossenfort Leslie Barnes Tim Mooney Questions You often mention litigation as something nonprofits can do. What are some examples? Someone sent us an email asking us for our last two 990s. Can we just direct them to the IRS site? The one we just filed isn’t up there yet – is it ok for us to tell the person they’ll have to wait til it processes? Can we make a lobbying grant from a c3 to a c4 before we file before we file our 2021 Form 990 this May and have it count as a 2021 expenditure? We spoke with lawyers who were concerned about us forming a state PAC connected to our c3. The PAC will exclusively work on an upcoming statewide ballot question. They think we need to form a c4 or the c3 could risk its tax status. Is that right? We want to purchase cable tv ads telling people to contact both our Senators to support President Biden’s nominee for the Supreme Court. The thing is, our primaries are really early, and one Senator has a challenger. We’d like to do this out of our c3 but aren’t sure if that’s ok... Our executive director is running for school board. Can our c3 staff volunteer for the campaign? What are best practices for staff running for office? Resources Maximize Your Advocacy Give Me Your 990! 8 Tips for Nonprofits with Employees Running for Public Office
	09 Aug 2023	Evaluating Advocacy	00:26:15
On this episode we chat with Shannon Williams, Director of Boulder Advocacy's Operations and Evaluation to learn more about the use of evaluation tools to make our organizations better advocates. Measuring success is much more than identifying wins and losses, it includes improving capacity and other incremental steps to achieving policy goals. Voices on this episode Tim Mooney Shannon Williams Shownotes Understanding Evaluation Differences between advocacy and program evaluation. Beyond Wins & Losses Importance of considering interim milestones and not just the end goals. The "attribution conundrum." Embracing complexity, focusing on contribution rather than attribution. Building power and capacity as evaluation metrics. Importance of sustainability and setting up for long-term success. Understanding the vision of an organization and using the Theory of Change to achieve it. Resources · A User’s Guide to Advocacy Evaluation Planning (Harvard Family Research Project)* · The Advocacy Strategy Framework (Center for Evaluation Innovation)* · Data Playbook (Schusterman Philanthropies)* · Getting Started: A Self-Directed Guide to Outcome Map Development (ORS Impact)* · When the Best Offense is a Good Defense: Understanding and Measuring Advocacy on the Defense (ORS Impact)* · Advocacy Capacity Tool (ACT!) and ACT! Quick* · Amplifying Nonprofit Voices: Bridging the Advocacy Evaluation Gap · Advocacy That Builds Power: Transforming Policies and Systems for Health and Racial Equity (Center for Evaluation Innovation) · Gigi Barsom, “A New Framework for Understanding Power Building,” Stanford Social Innovation Review, July 17, 2023
	20 Apr 2022	Voter Registration	00:19:23
On this episode, we’ll start taking a closer look at one activity that your organization may be interested in engaging in during this midterm election season: voter registration! Since voter registration activities take place in an election context, you’ll want to be thinking about multiple areas of the law when designing and implementing voter registration campaigns and drives. That’s why we’ll spend this episode talking about what you need to consider when it comes to nonprofit tax law, federal election law, and of course… state law. Our attorneys for this episode Leslie Barnes Tim Mooney Natalie Ossenfort Tax Law 501(c)(3) Public Charities: Must keep voter registration activities nonpartisan Activities designed to encourage voting by all those eligible Targeting must be for neutral nonpartisan reason Offer services to everyone Be careful when tying issue advocacy to voter registration Federal Election Law FEC regulations prohibit coordination of VR activities with candidates and parties (no candidate contributions by corporations) Post-Citizens United, independent expenditures as voter registration and partisan targeting are legal for (c)(4)s – not (c)(3)s. No payments or anything of value (even pizza) to people in exchange for registering to vote State Laws Many states permit use of state and federal voter registration form (National Mail Voter Registration Form) Texas: Only Volunteer Deputy Registrars can register voters These individuals must meet certain eligibility requirements Must be trained by the county in which they conduct VR activities Rules related to assisting applicants, etc. Recent trend in some states to make it harder to assist voter registration - Florida passed limits on nonprofits engaging in voter registration, but a federal district court recently blocked the law (NBC News) Foundations Public and private foundations can support (c)(3) grantees that engage in voter registration drives Rules prohibit private foundations earmarking grants for nonprofits working on voter registration drives in less than 5 states and in a single election cycle Grantees need to meet the detailed requirements of 26 CFR 4945(f) Voter Mobilization, Voter Protection, Candidate Engagement – coming up on other episodes 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
	15 May 2024	Nonpartisan Voter Engagement with Nonprofit Vote's Brian Miller	00:25:44
On this edition we chat with Nonprofit Vote Executive Director Brian Miller about the organization’s efforts to expand nonpartisan voter engagement, the fascinating findings in its latest Nonprofit Power Report, and the challenges and strategies for a successful nonpartisan campaign. On this episode Tim Mooney Quyen Tu Special Guest - Brian Miller, Executive Director, Nonprofit Vote · Introduction · About Nonprofit Vote · National organization providing resources and training to help nonprofits engage communities in voting and elections. · Resources include guides on staying nonpartisan, running voter registration drives, and understanding relevant regulations. · Why Nonprofit Voter Engagement Matters · Fosters an inclusive democracy by narrowing gaps in voter participation along lines of race, income, and age. · Nonprofits serve as secondary actors with motivations to ensure their communities have a voice in democracy, unlike political campaigns that focus on likely voters. · The Nonprofit Power Report · Updated version analyzed voter data from nonprofits in eight states during the last midterm election. · Key Findings: · Nonprofit-engaged voters were more likely to be low income, younger, and voters of color. · Nonprofit engagement boosted voter turnout by 10 percentage points on average. · Higher turnout rates were observed for voters of color (+12%), young voters (+14%), and low-income voters (+15%). · Challenges and Solutions in Voter Engagement · Common barriers include perceptions of partisanship and lack of resources. · Importance of understanding legal boundaries to overcome partisanship concerns. · Philanthropy for Voter Engagement Initiative partners with foundations to provide resources and support for voter engagement. · Strategies for Effective Voter Engagement · Reverse door-knocking for organizations with high foot traffic (e.g., food pantries, community health centers). · Incorporating voter engagement into community outreach for issue-focused groups (e.g., environmental organizations). · Leveraging trusted relationships and human interaction alongside technology (e.g., online voter registration). · Role of Technology and AI · Online voter registration and the importance of balancing technology with human interaction. · Ensuring accessibility and reliability of information, especially with the rise of AI-generated misinformation. · Encouraging use of trusted sources like .gov addresses for accurate information. · Engaging Underrepresented Communities · Importance of working through existing nonprofits with cultural competency. · Ensuring accessibility in communications and polling locations for people with disabilities. · Examples of best practices and collaborations with organizations like the National Disability Rights Network. · Resources · Nonprofit Vote’s website · Nonprofit Power Report · AFJ’s Nonprofit Voter Assistance Series · AFJ’s The Connection · AFJ’s The Rules of the Game
	11 Jan 2023	Ask Us Anything	00:18:42
On this episode, we once again turn to your questions on nonprofit advocacy with another edition of Ask Us Anything. We’ll cover topics like employing newly elected officials, how small c3s can impact legislative policies, accepting donations, and tracking lobbying. Attorneys for this Podcast Victor Rivera Leslie Barnes Quyen Tu Questions: We received this call to our hotline asking whether a c3 nonprofit needed to let their communications director go after the director won their election to city council in November. Don’t fire your comms director just because they had a successful election campaign! There is no specific IRS rule requiring you to fire your comms director. Know which “hat” you’re wearing, keep resources separate, conflicts of interest, ethics. We received this email from a 501(c)(3) public charity in Mississippi with a volunteer staff. They wrote “We are a small, but growing nonprofit organization run entirely by volunteers and we partner with larger organizations around issues of education and children. There will be a bill introduced to ban corporal punishment, but our funding prohibits us from lobbying. What type of advocacy can we do around the campaign to eliminate corporal punishment?” Non-lobbying advocacy: NPARS, requests for technical assistance. The 501(h) election Raise revenue for lobbying Review state lobbying guides for state registration thresholds Next, we were asked if a 501(c)(3) public charity could accept donations stemming from the sale of cannabis, akin to what we’ve done with the tobacco taxes? Very, very unclear. While cannabis is still illegal at the federal level, some/many states have decriminalized this. Funding sources for cannabis differ. May use this opportunity to lobby Congress to change the law. Seek legal advice on this issue before proceeding. Last question: we typically get questions that deal with how to track staff time spent lobbying. The good news is that the IRS does not require a particular time-keeping system for nonprofits. Need a reasonable system in place and one that isn't too burdensome on the organization. Your organization should keep track of staff time, direct costs, and overhead expenses. Easier to track and report lobbying expenses on Form 990 every year. Our keeping track guide has a ton of information on how to ensure compliance with the IRS. We also have sample timesheets available on our website, bolderadvocacy.org. It’s always good to have a designated recordkeeper for the organization. Resources Being a Player: A Guide to IRS Lobbying Regulations for Advocacy Charities Cost Sharing Agreement between 501(c)(3) and 501(c)(4) Keeping Track: A Guide to Recordkeeping for Advocacy Organizations What is Lobbying Under the 501(h) Election? Sample Timesheets State Practical Guidance Resources
	16 Dec 2020	Creating a Policy Agenda	00:13:19
On this episode we take a look at the ways nonprofits can create a policy agenda to advance their missions. Now that the election is over, we have to begin looking forward to what’s ahead and what we want our local, state, and federal policymakers to consider in the coming year. Our attorneys this episode Jen Powis Shyaam Natalie Ossenfort Resources Transition Team Advocacy Amplify Your Voice: Lobbying Do’s and Don’ts Bolder Advocacy’s TA hotline: 866-NP-LOBBY Email us at advocacy@afj.org Our website is bolderadvocacy.org
	01 Jun 2022	January 6th Committee Advocacy	00:18:57
The endgame of presidential elections used to be pretty straightforward. Congress plays a more-ceremonial-than-substantive role counting each state’s certified electoral college delegates. The candidate who won more than 270 electoral votes officially wins and the new President gets sworn in on January 20th. But January 6, 2021 was, of course, very different. The false rhetoric claiming the historically well-run election was “stolen,” led to the failed, but nonetheless deadly, January 6th insurrection. This month, a select committee of the House of Representatives is poised to lay out its findings on why this happened and who was behind the effort. On this episode, we talk about how nonprofits have a role to play in the investigation and the response to the revelations. Our Attorneys for this Episode Natalie Ossenfort, Tim Mooney, Quyen Tu Shownotes The Select Committee explained Live Tweeting the hearings - responding to revelations, fact checking, etc Lobbying for specific responses Referral to DOJ for criminal investigation/prosecution New laws – amending Electoral Count Act, DC Statehood Disqualifying those that took part in the insurrection from running for federal office (14th Amendment plus new laws) Educating your constituencies (about what process is / what it isn’t...) Electoral work (nonpartisan voter education, or partisan c4 efforts) (c)(3): praising and criticizing incumbents, best practices (c)(4): can be more electorally-focused Resources Nonprofits’ Role in January 6th Investigations and Response Praising & Criticizing Incumbents The Rules of the Game The Connection
	11 Jan 2021	Taking a stance on impeachment and expulsion	00:10:31
On this episode, we chat about impeachment and detail how nonprofits, including 501(c)(3)s, can take a stance on the renewed calls for impeachment and removal of the President plus calls for expulsion of some members of the Senate and House following the failed attempt to baselessly challenge the November election and the insurrection of January 6th. Resources Reminder: Nonprofits Can Advocate for Impeachment Can a 501(c)(3) Advocate for Impeachment of a Federal Office Holder? Taking a Stance on Articles of Impeachment and the Senate Trial
	11 Aug 2021	Recall Elections	00:14:26
On this episode, we’re talking about recall elections. A recall is a procedure that allows citizens to remove and replace a public official before the official’s term of office ends. Historically, recalls have been used most frequently at the local level and this year, and this year we’re seeing a very prominent effort in California. Can nonprofits advocate in a recall election? Attorneys for this episode: Quyen Tu, Natalie Ossenfort, Tim Mooney Topics: History/Development of Recall What can nonprofits do and say in recall elections? Example: Mayoral Recall in Portland, Oregon Example: Gubernatorial Recall in California Resources: Ballot Measures and Recalls: Basic Rules for 501(c)(3) Public Charities, 501(c)(4)s, and Unions National Conference of State Legislatures The Rules of the Game Episode 1 - “Can We Say That?” Bolder Advocacy’s TA hotline: 866-NP-LOBBY Email us at advocacy@afj.org
	12 Jul 2023	Sports and Tax Exemption	00:16:14
It’s our first-ever #sportsball edition of the pod! Dig into the tax code a bit, and you’ll discover that tax-exemption and sports fit together like a sports reference and a podcast that doesn’t really cover sports. In other words... perfectly. From amateur athletics, to professional sports leagues, to this newish thing called NIL that allows collegiate athletes to get paid for the billions they earn other people, the IRS and tax law has something to say about all of it. And most importantly, after this episode you will too at your next summer cocktail outing... Attorneys for this episode: Natalie Ossenfort, Tim Mooney, Victor Rivera What are tax-exempt organizations? Amateur athletics as 501(c)(3)s Major pro leagues had 501(c)(6)s and then dropped them · Advocacy angle... weighing in on oversight is not lobbying, so many tax-exempt advocacy groups like Human Rights Watch have weighed in against the move. · Or, advocacy in support of (or opposition to) the “No Corporate Tax Exemption for Professional Sports Act”, legislation introduced in Congress in June of this year that, if passed, would strip the Tour of its tax-exempt status. ---> Lobbying Case study: NIL Collectives as 501(c)(3)s · NCAA v Alston · NIL collectives were set up as 501(c)(3) organizations, making tax-deductible. · 2023 IRS GLAM letter concluded that an organization that develops paid NIL opportunities for student-athletes will, in many cases, be operating for a substantial nonexempt purpose (ie, serving the private interests of the student-athletes, instead of providing a real charitable purpose). Resources: · 501(c)(3) exemption requirements by the IRS · Establishing your organization toolkit · GLAM letter on NIL Collectives · NCAA’s response to GLAM letter
	03 Apr 2024	Election Season Advocacy: What Your Foundation Needs to Know	00:17:09
Guess What! It’s 2024, which means we have a BIG election on the horizon. Not only will voters take to the polls to decide who will be our next President, but they’ll also be invited to speak their voice in relation to ballot measures and down ballot races that will impact our laws and determine who will represent us in local government, state legislatures, Congress, the courts, and more! With so much at stake, many private and public foundations may be curious whether they have a role to play. The answer is YES! And, this episode of the podcast will discuss the rules foundations need to know when funding and engaging in nonpartisan election activities. Attorneys for this show Monika Graham, Tim Mooney, Natalie Ossenfort Show Notes · General rule: private and public foundations (as 501(c)(3) organizations) are permitted to engage in and fund nonpartisan election season activities. o No support or opposition of candidates for public office (including candidates running in “nonpartisan” races) o No telling people who to vote for on their ballots or encouraging them to vote for particular political parties o Keep it NONPARTISAN. The facts and circumstances matter. o Remember that special rules will apply to private foundations when it comes to voter registration activities and ballot measures (discussed later in this episode) · General GOTV Activities (not talking voter registration here) o Both private and public foundations are permitted to engage in nonpartisan get-out-the-vote (GOTV) activities § Avoid referencing parties or candidates § Do not suggest who people should vote for § Use nonpartisan targeting only o Examples § Communications posted on social media reminding readers that “Your Vote is Your Voice” without reference to candidates and parties and without suggesting that people vote for candidates who have particular stance on issues of importance to the foundation § Communications circulated at local events that remind people to “Vote. It’s Easy!” and provide information on where, when, and how to vote. · Make sure you get the information correct · Don’t target your outreach based on partisan criteria (i.e. populations / communities who you think are likely to vote for certain types of candidates) o As always, remember that other laws (like state law) may apply to your work in addition to the tax code rules requiring nonpartisanship. · Candidate Education o Offer educational resources and materials to ALL candidates o Provide only information that is previously gathered § Avoid generating and analyzing new data or conducting new research per a candidate’s request § But, do feel free to point candidates to information posted publicly on your website o What if a candidate or campaign staffer calls your offices asking for talking points for an upcoming rally? Resist the urge to provide them with that information because it equates to an impermissible candidate contribution. · Voter Registration o 501(c)(3) Public charities are permitted to engage in and fund nonpartisan voter registration activities. § This means that not only can community foundations directly fund their public charity grantees’ voter registration drives, but they can also engage in voter registration themselves. § Just remember to keep it nonpartisan and to follow state and federal law. o Now private foundations are subject to more restrictive rules when it comes to voter registration. § Private foundation cannot fund voter registration drives whether they are doing it themselves or making grants earmarked for them - unless the drive is nonpartisan and conducted in 5 or more states over multiple election cycles § This means that many of their public charity grantees’ will not be eligible to receive grants that are earmarked for voter registration. § BUT, it does NOT mean that public charities can’t use funds provided through a general support grant for nonpartisan voter registration purposes. · What about ballot measures? o Ballot measures are effectively pieces of legislation, and it’s the voting public with the power to vote on them. o Whether it’s a bond proposal, constitutional amendment, or other type of initiative, public charities are allowed to support or oppose ballot measures. o But, because of their legislative nature, support or opposition of measures qualifies as lobbying. o Public charities (like community foundations) are limited in how much lobbying they are permitted to do under the tax code and should count their ballot measure activities (and grants earmarked for ballot measure advocacy) against their lobbying limits. o Private foundations are effectively prohibited from lobbying due to a steep excise tax imposed by the tax code. As such, they should avoid supporting or opposing measures and earmarking grants for that purpose. Resources · Investing in Change: https://afj.org/resource/investing-in-change-a-funders-guide-to-supporting-advocacy/ · Community Foundations o Rules of the Game a Guide to Election Related Activities: https://afj.org/resource/the-rules-of-the-game-a-guide-to-election-related-activities-for-501c3-organizations/ o Election Checklist for Public Charities: https://afj.org/resource/election-checklist-for-501c3-public-charities-ensuring-election-year-advocacy-efforts-remain-nonpartisan/ · Private Foundations o Voter Registration Rules for Private Foundations: https://afj.org/resource/voter-registration-rules-for-private-foundations/ o Voter Engagement Messaging and Activities for Private Foundations: https://afj.org/resource/voter-engagement-messaging-and-activities-for-private-foundations/ · Election Activities of Individuals Associated with Private and Public Foundations: https://afj.org/resource/election-activities-of-individuals-associated-with-501c3-organizations/ · 4/17 Public Webinar on Foundations and Election-Related Activities: https://secure.everyaction.com/7TbHTruU2EOizr289QaNUw2?emci=c121c8f7-80eb-ee11-aaf0-002248223794&emdi=d570d8a8-0fed-ee11-aaf0-002248223794&ceid=2918047
	16 Jun 2021	LGBTQ Equality	00:27:49
On this episode, we celebrate Pride month with a discussion about the fight for equality at the ballot, in legislatures and the courts. From Stonewall to Obergefell and beyond, nonprofits have stood center stage as key advocates. The pod team for this episode Zack Ford Tim Mooney Natalie Ossenfort Milestones 1961: Illinois becomes first state to decriminalize homosexuality 1969: Raid of Stonewall Inn (NYC) 1973: Lambda Legal becomes the first legal organization created specifically to fight for gay rights, and Maryland becomes first state to legislatively ban same-sex marriage 1978: Inspired by Harvey Milk, Gilbert Baker designs the first rainbow flag as a symbol of pride 1996: Defense of Marriage Act (DOMA) signed into law by President Clinton, banning federal recognition of same-sex marriage 1998: Murder of Matthew Shepard in Laramie, Wyoming makes national news. His killers are later sentenced to life in prison 2009: President Obama signs into law the Matthew Shepard and James Byrd Jr. Hate Crimes Prevention Act 2011: Repeal of Don’t Ask, Don’t Tell 2013: U.S. Supreme Court in United States v. Windsor strikes down part of DOMA, paving the way for legally-married, same-sex couples to receive federal benefits 2015: U.S. Supreme Court in Obergefell v. Hodges holds that 14th Amendment requires states to recognize same-sex marriages 2021: President Biden issues executive order repealing former administration’s ban on transgender Americans joining the military Nonprofit advocates and their work Recent Developments / Coming Soon... During the 87th Legislative session, nonprofit advocates in TEXAS successfully defeated SB 29, which would have banned transgender student athletes from competing on sports teams based on their gender identity. Local nonprofits like the Texas Freedom Network and Equality Texas led the charge in advocating against the bill alongside several other incredible nonprofits. While it’s possible the bill may be revived during a later legislative session, there is much to celebrate for now. ARKANSAS recently passed a new law (one of the first of its kind in the nation) that bans gender-affirming healthcare for transgender youth. The ACLU recently filed a lawsuit on behalf of four families and two doctors, who argue that the law is unconstitutional and that it should be struck down so that all children have access to medically necessary care. Any day now, the United States SUPREME COURT is expected to release a decision in the case of Fulton v. City of Philadelphia, which will decide the constitutionality of a Philadelphia ordinance that bars discrimination based on sexual orientation. A legal challenge against the ordinance was brought by a Catholic foster agency that lost its contract with the city as a result of the nondiscrimination policy. The agency says that the policy violates its First Amendment rights to freedom of religion and speech. Resources LGBTQ Advocacy Toolkit The Work for LGBTQ Equality Marches On by Leslie Barnes Learn more about Daniel Quasar's redesigned Pride flag
	02 Jun 2021	Ballot Measures	00:18:06
On this episode, we cover a very specific type of lobbying that doesn’t necessarily seem like lobbying in the first place. Ballot measures can range from local bonds to state constitutional amendments, and everything in between. What can nonprofits do to support or oppose them, and how do they comply with state and federal law? Our attorneys for this episode Tim Mooney Natalie Ossenfort Quyen Tu What are Ballot Measures? Called different things in different states and localities Bond Constitutional Amendments Referenda Ballot questions / initiatives Propositions Any policy matter put to a vote of the general public There are no federal ballot measures, but federal law has one major thing to say about measures for 501(c)(3)s State and sometimes local laws cover campaign finance and reporting requirements Can nonprofits take a stance? No. End of episode. (just kidding!) Most can. All 501(c)s that aren’t charities or foundations can (generally) do an unlimited amount of ballot measure advocacy, but must follow state and local laws for reporting their work Public charities can take a stance, but ballot measures are lobbying (which is why this episode is in the lobbying series!). From there, they also have to follow state and local laws for reporting their work Private foundations cannot take a stance on ballot measures (again...lobbying) without being hit with a big excise tax Wait, lobbying? Tell me more. Boil it down? Voters are a giant legislative body Direct lobbying, not grassroots – and that’s good because charities can do more direct lobbying Doesn’t violate the prohibition on electioneering to support or oppose measures because they are not related to candidates Be careful to make sure your org’s advocacy isn’t seen as/tied to a candidate’s position on the ballot measures Clock starts ticking when petitions go out to qualify for the ballot or (probably) when you’re lobbying legislative bodies when they are determining whether to refer an item to the voters Count all prep work, staff time, communications costs, etc. You non-c3s? Tax law doesn’t restrict lobbying, and this counts toward primary purpose activity... so load up on your GOTV and voter reg work on ballot measures and (strategy time!) it can offset candidate work you do. State laws... Every state is different, starting with the fact some states don’t have ballot measures at all. Even states without statewide ballot measures like NY have local bond measures though. Any state or locality with ballot measures has some kind of registration and reporting laws We have state law resources for your state! Examples: Texas Corporations (including nonprofits) can support or oppose ballot measures in Texas. Texas Election Code defines a political committee as two or more persons acting in concert with a principal purpose of accepting political contributions or making political expenditures. Since the definition of “persons” includes nonprofit corporations and expenditures and contributions include those made in connection with a measure, it is possible for nonprofits to trigger PAC registration and reporting in Texas even if they don’t do any candidate-related work. TRANSLATION: if a group of nonprofits comes together to raise funds for the support or opposition of a measure, they may need to register and report as a PAC. It is also possible that if a nonprofit acts on its own to impact a ballot measure, it could trigger direct campaign expenditure (aka independent expenditure) reporting even if it doesn’t coordinate its work with other organizations or individuals. DCE reporting, as it’s sometimes referred to, kicks in when more than $100 is spent to support or oppose a measure. Of course, there are other scenarios as well that might not require state-level reporting in the ballot measure context in Texas (e.g. nonprofit contributions to a ballot measure only PAC), so feel free to reach out to our TX team if you have any questions about when and what you have to report when you engage in ballot measure advocacy. Oregon Trivia: Oregon is one of the first states to adopt ballot measures... started them in 1902 (just behind SD and UT) Five forms: state statutes (legislature or citizen referred), constitutional amendments (legislature or citizen referred), and veto referenda. If your nonprofit’s purpose is to support/oppose a ballot measures you have to register as a political committee No contribution limits (those are unconstitutional per SCOTUS) Real time online reporting (ORESTAR!!!!) 3 reporting periods Contributions over $100 - the name/address of the donor disclosed California These rules are about transparency and tracking money in CA elections. Most important: if you engage in certain fundraising activities or spending, you could become a ballot measure committee and not even know it. That means your nonprofit would have filing and reporting obligations. There just isn’t enough time to do justice to the CA BM rules on this show so if you’re interested in a whole show, please shoot us an email Ballot measures are treated as campaign activity Rules are designed so that when people or organizations accept or spend money for ballot measures, it gets reported by someone. When there is advocacy for a ballot measure, there will be a main ballot measure committee. Must report contributions of $100+, whether financial or in-kind, and expenditures. This usually works best as a separate entity from a 501(c)(3). Even if you are not the main ballot measure committee, there are ways NPs could trigger reporting with the FPPC receiving or spending money on ballot measure advocacy receive $2k+ in calendar year earmarked for ballot measures, you become a recipient committee. Recipient committees have to report their donors. Another way to become a recipient committee is to spend at least $50k in non-earmarked donated funds. At these higher levels of spending it gets more detailed so please check out our resources. Major Donor Committee: give $10k+ in calendar year to a recipient committee (staff time counts) but does not receive $ earmarked for ballot measures Independent Expenditure Committee: spends $1k+ in a calendar year on communications that expressly advocates for/against ballot measures and not made in coordination with a ballot measure committee Non reportable activities: 10% or less of staff time Paid staff time counts as an expenditure, or if it’s coordinated with a ballot measure committee, a contribution. If you have staff spending more than 10% of their time in any calendar month on ballot measures, you need to consider that expenditure towards these thresholds. Newsletter Member communications Contracted services to the ballot measure committee Certain limited fundraising expenses Raising money for the ballot measure committee where the contributions go directly to the ballot measure committee (funds do not pass through the org) You can ask people to donate to the main ballot measure committee and only your fundraising costs would count as a contribution toward these thresholds, some fundraising costs are even exempt from reporting. Final thoughts? Often critically important advocacy Private foundations! You can and should support this work, even though you cannot directly advocate or fund it. How? general support grants specific project grants for non-lobbying portions of the work educate the public about the ballot measure process communications that qualify as nonpartisan analysis communications that are neutral urging voters to study the issue Resources Bolder Advocacy ballot measure toolkit Seize the Initiative Foundations and Ballot Measures California Campaign Finance and Ballot Measure Guide Ballot Measure Activities Exempt from California Disclosure Laws Initiating Policy Change: Circulating Ballot Initiatives in California Texas Campaign Finance and Ballot Measure Guide
	15 Dec 2021	2021 Nonprofit Advocacy Successes	00:18:43
On this episode, we’ll take time to reflect on what was a very exciting year for nonprofit advocates. Across the United States, nonprofits organized, formed coalitions, and mobilized communities to advance the goals of equity, justice, and equal rights for all. This episode will highlight some of their success stories and set a celebratory stage for the new year to come.  Our Attorneys for this Episode  Natalie Ossenfort  Quyen Tu  Tim Mooney  Show Notes CALIFORNIA In 2021, nonprofit members of California’s Health4All Coalition successfully shepherded in the passage of “Health for All Seniors.”   In September, a nonprofit coalition and several community activists convinced the Los Angeles County Board of Supervisors to begin the process of phasing out oil drilling in unincorporated L.A. County.  AFJ/BA helped NPs pass a bill to prevent police from blocking journalists covering protests and demonstrations. TEXAS Nonprofits across the state joined forces to successfully advocate for legislation that expands postpartum Medicaid coverage to six months (instead of two). The organizations plan to continue the fight in 2022 expand the law even further. NEW YORK Advocates at the New York Transgender Advocacy Group and their coalition partners scored a big win by convincing lawmakers to repeal a law that prohibited loitering for the purpose of engaging in prostitution. Just a few days ago, the New York City Council approved a massive expansion of voting rights, which will allow non-citizen residents to vote in municipal elections. OTHER ADVOCACY SUCCESSES In June, nonprofit advocates in Vermont celebrated when the Governor signed into law a bill that expands voting rights by requiring that all registered voters in the state receive mail-in ballots. That same month saw a similar win in Nevada.  The Women’s Foundation of Colorado threw its support behind several successful bills. Record number of federal judges have been confirmed,rebalancing the judiciary to more properly reflect the diversity of our country.  Resources Public Charities Can Lobby  Being a Player: A Guide to the IRS Lobbying Regulations for Advocacy Charities
	15 Nov 2023	Foundation Funding Tips for Public Charities	00:21:07
On this episode, we’re going to talk about funding… More specifically, how your nonprofit can raise dollars from private and public foundations to support your advocacy work. We’re joined on this episode by Emily Harting, AFJ’s Director of Foundation Relations. AFJ Team Members on This Episode: Emily Harting, Natalie Ossenfort, Victor Rivera Introducing Emily Harting Tips for Groups Working to Identify Potential Foundation Partners: Start with path of least resistance – review foundation websites. Find out who funds your organization’s allies (groups whose work you admire). Connect with board members to assess their networks and seek out their advice. Review your organization’s history of foundation funding and consider reapproaching former funders. Other Avenues for Foundation Research: ProPublica (free access) Instrumentl Candid Foundation Outreach Recommendations: Make the job of the foundation program officer as easy as possible. Show them clearly and succinctly the connection between the foundation’s priorities and the work of your organization. It’s always best to use a connection if you have one (i.e. board member or ally). Send an email introduction explaining your organization and how you think it aligns with the funder’s priorities. If your organization issued a report, is in the news, or is hosting an upcoming event, you can use that to prompt outreach to a potential funder. Best Practices When Preparing for a Meeting with a Potential Foundation Partner: Brief your staff, internal participants. Create a “POP” Agenda. Purpose (of meeting) Outcome (desired results) Process (rough outline of who speaks when and about what) If it’s an in-person meeting, plan to have some organizational materials ready. If possible, also have resources ready to send following the meeting to continue to build communication/relationship. Proposal Process: Understand foundation proposal guidelines and preferred templates (if any). If they don’t have a template or provide guidelines, best to build a general template including: Intro paragraph with funding request ($$ and purpose: program/GOS); A brief overview of who your organization is and its history; A description of your programs and recent work you’ve done; Conclusion reinforcing your request. Connect your work to the foundation’s mission to demonstrate shared priorities. Write clearly. If the foundation has a proposal submission portal, submit your application early in technical issues arise. Be prepared to provide a budget, proof of your 501(c)(3) status, recent audited financial statements or 990s, a board list with affiliation, a staff list, etc. What About General Operating Support (GOS)? Funders usually start with a project grant, but some will give GOS outright. Remember to keep the funder up-to-date on progress throughout the grant period and share work products (resources or reports, videos, testimonials etc). Report on the grant as requested, when requested, and with the materials requested. Your nonprofit is more likely to receive GOS after you have built a trust-based relationship with your funder. Other Practical Tips: Remember that both you and the funder are hoping your organization is a match: they want their funds to support great work! Program officers are people. You’ll achieve the best results when you have a trusted relationship with each other. Ask your program officers for advice and thoughts on your strategy and programs. Don’t be afraid of your funder. If you run into a challenge, tell them. They might able to assist you in overcoming it. Keep your funder in the loop. Don’t be afraid to toot your own horn! Play nice in the sandbox. Be real and be realistic. Resources: Bolder Advocacy Project Grant Rule Hub Foundation Advocacy Grants: What Grantees Need to Know Advocacy by Public Foundations – podcast episode Advocacy by Private Foundations – podcast episode Grants for Nonprofits \| Instrumentl Candid \| Foundation Center and GuideStar are now Candid - Also check out their physical offices where you can get assistance and resources for FREE in New York, NY; Atlanta, GA; Cleveland, OH; or Williamsburg, VA.
	10 Jan 2024	Ballot Measure Insights	00:25:26
On this edition, we're thrilled to welcome Emma Olson Sharkey from Elias Law Group, bringing her fresh perspective after successfully guiding clients to victory in the critical 2023 Ohio reproductive rights ballot measure fight. Emma will help shed light on the essential considerations for tax-exempt organizations before taking the plunge into a ballot measure campaign. Attorneys for this Episode Quyen Tu Tim Mooney Emma Olson Sharkey Shownotes · Introducing Emma · Lessons from Ohio: o Progressives can work together to protect fundamental rights – and can be successful, even in states where conservatives otherwise control the state. o We are seeing conservatives attack the ballot measure process at every point in the process. We need to think about what we can do to bolster our efforts from the very beginning to defend against attacks. · · Ballot measure considerations Two major considerations: state campaign finance obligations and federal tax implications: o State campaign finance rules: § Registration & reporting obligations § Is there already a main ballot measure committee? § Do you want to be an independent expenditure committee? · Will you trigger registration or reporting by your planned activity? o If so, will this include donor disclosure? § Disclaimer obligations (including those you might not have thought of) - both for entities themselves and top donors. o Also, need to be careful about implicating federal campaign finance rules – even referencing federal candidates or parties in communications could create coordination issues and lead to inadvertent in-kind contributions. § Advocacy and education outside of registration/reporting requirements · Typically, communications to the public on the general subject addressed by the ballot measure, which do not refer directly or indirectly to the ballot measure itself, will not be regulated by state campaign finance. · However, state laws vary so you should check state and local law to confirm. o Federal tax implications: § In general, for public charities, advocating for or against ballot measures will be considered “lobbying” under federal tax law; public charities can only do an “insubstantial” amount of lobbying. · If the organization measures its lobbying under the 501(h) expenditure test, it will need to count work on a ballot measure as direct lobbying once a petition is circulated among voters for signatures. · If the organization measures its lobbying under the insubstantial part test, the IRS has provided less clarity; generally “influencing legislation.” · Communications to the public on the general subject addressed by the ballot measure, which do not refer directly or indirectly to the ballot measure itself, will generally not be considered lobbying. § Since 501(c)(3) organizations can only do an “insubstantial” amount of lobbying, many entities that engage in ballot measure work are organized as 501(c)(4) organizations, which can do unlimited lobbying under federal tax law. Also considered “primary purpose” activity. Resources · Bolder Advocacy Ballot Measure Toolkit · Seize the Initiative Foundations and Ballot Measures 501(c)(3) Public Charities and Ballot Measures Ballot Measure Case Studies Ballot Measures and Public Charities: Yes, You Can Influence That Vote Initiating Policy Change: Circulating Ballot Initiatives in California Ballot Measures and Recalls: Basic Rules for 501(c)(3) Public Charities, 501(c)(4)s, and Unions Ballot Measure Legal Documents and Resources Ballot Initiative Strategy Center National Conference of State Legislators: State Resources
	20 Sep 2023	Funding Voter Registration	00:05:08
On this episode, continuing our celebration of yesterday's national voter registration day we're revisiting a segment of our foundation myth busting episode all about funding nonpartisan voter registration drives. Lawyers for this episode Tim Mooney Natalie Ossenfort Jen Powis Shownotes MISCONCEPTION: Foundations can’t fund public charity voter registration drives · Both private and public foundations can fund the NONPARTISAN voter registration activities of public charities, but the rules for private foundations can be a bit complicated... · VR Drive must be nonpartisan, over multiple election cycles, in five or more states and cannot be subject to conditions requiring use of the funding in a specific state or election cycle. · There are also requirements related to the grantee’s finances (e.g. at least 85% of organization’s income must be spent on activities relating to the purposes for which it was organized) · Public charities can receive an advanced ruling from IRS certifying their ability to receive private foundation voter registration grants (confirms that organization meets the requirements of sec. 4945(f) of tax code) Resources Foundation Advocacy Grants: What Grantees Need to Know Investing in Change: A Funder’s Guide to Supporting Advocacy This segment was originally podcast June 23, 2021.
	21 Sep 2022	Pre-Election Advocacy	00:18:40
On this episode, we discuss the unprecedented election-year challenges we face and the ways all nonprofits can help ensure a safe election. As trusted messengers, nonprofits can explain voting options and deadlines; encourage absentee voting and a new generation of poll workers; conduct election protection programs; support and join litigation and even facilitate voting and promote increased voter turnout. This is a repodcast of the first part of our three-part series from 2020. Our attorneys for this episode    Leslie Barnes  Tim Mooney  Quyen Tu  Shownotes Election-year challenges Dangers for in-person voting Massive poll worker shortage Monumental increase in voting by mail Predictions for contested elections/delayed results Defunding the United States Postal Service Interference in the election by foreign and domestic actors Reminder - 501(c)(3) organizations must remain nonpartisan When We All Vote Video – Voter Registration Drives https://youtu.be/XNt-9v3HY30s Created by a c3, When We all Vote Shared by a c3, NAACP Legal Defense and Education Fund Nonpartisan – no support or opposition for any candidate for elected office Explains how schools can create and promote a voter registration drive Explains how volunteers can share news of newly registered voters on social media Safe for community foundations and c4s too! Special rules exist for private foundations Can’t buy votes. Don’t exchange anything of value for someone completing a voter registration form or voting. Can spend money to facilitate voting – Examples Must also follow state law regarding voter registration and drives IRS permits targeting voter outreach for nonpartisan reasons Fair Fight Action Video – Vote By Mail/Voter Education https://www.youtube.com/watch?v=HFl6AYki1B8 Encourages Georgians to vote by mail to shorten lines for those who must vote in person and reduce risk for all Fair Fight Action is a 501(c)(4) and could engage in partisan activity as secondary activity This video is a nonpartisan example of voter outreach/education – primary activity Safe for c3s to share as well! Houston Justice Coalition Post Safe for c3s and c4s to share government messages Nonprofits can volunteer their space for voting/polling centers Best practices for 501(c)(3)s Nothing can support or oppose candidates Avoid mixing issue advocacy with voter registration/GOTV/voter education No candidate pledges Any interaction with candidates? Offer the same info to others running Best practices for 501(c)(4)s Can support or oppose candidates – track efforts – secondary activity Be aware of state laws Don’t coordinate efforts with federal (and usually) state candidates Report independent efforts under campaign finance laws Resources Bolder Advocacy Election Activities Page Want to Conduct or Fund a Voter Registration Drive Election Protection Efforts Factsheet Election Year Activities for 501(c)(4)s How 501(c)(4)s Can Hold Elected Officials Accountable Partisan Electoral Activity: What is it and What Can You Do? Non Bolder Advocacy resources Guide on how to do a school or community voter registration drive: https://www.headcount.org/wp-content/uploads/2018/03/Booklet_Final-1.pdf For college student looking for information on voting? Check: https://andrewgoodman.org/myvoteeverywhere/
	05 Apr 2023	International Grantmaking	00:21:05
We are excited to be joined on this episode by a former colleague and guest from NGOsource, Shyaam Subramanian. NGOsource is helping to streamline the international grantmaking process and ease both restrictions and reporting requirements for international grant awards by making equivalency determinations. NGOs (or international nonprofits) that receive grants through this process are better able to build collective power and address issues faced in their communities. Not only are we excited about this topic, but we’re excited to have Shyaam back on this show. You all might remember him from earlier pod episodes... recorded back when Shayaam was Senior Counsel for AFJ’s Bolder Advocacy program. Shyaam and his colleagues work with US donors and NGOs to determine if an international nonprofit is organized and operated like a U.S. public charity. This process is called an equivalency determination or ED. NGOs that receive an ED can receive general support from U.S. private foundations and donor-advised funds, and potentially use the funds for more types of advocacy activities, including lobbying or legislative campaigns. Attorneys for this episode Natalie Ossenfort Leslie Barnes Guest Shyaam Subramanian, Legal Counsel at NGOsource Shownotes Key concepts in Grantmaking What is an Equivalency Determination (ED)? What options does a funder have if an NGO does not receive an ED? A brief overview of ED requirements NGOsource’s repository model and collaboration with Council on Foundations Impact stories Resources NGOsource – all about equivalency determinations, newsletters, and more Can A Private Foundation Make a Grant to Non-Public Charity International Advocacy & Lobbying Podcast Responding to the Ukraine Crisis: What Nonprofits and Foundations Need to Know
	12 Jun 2024	Tax Law and Elections with Erin Bradrick	00:29:03
On this episode we are joined by Erin Bradrick, a principal at Neo Law Group, to delve into the complexities of tax law and its implications for nonprofit organizations during election seasons. Our discussion focuses on the distinctions between 501(c)(3) and 501(c)(4) organizations, the specific rules governing their political activities, and the strategies nonprofits can employ to navigate these regulations while effectively advocating for their causes to ensure compliance without sacrificing impact. Lawyers for this episode Sarah Efthymiou Tim Mooney Erin Bradrick, NeoLaw Group Shownotes 501(c)(3)s vs. 501(c)(4)s Election Activities and Enforcement Nonpartisan Election Activities Voter engagement activities (registration, get-out-the-vote) Issue advocacy, voter education, and candidate education Commenting on sitting elected officials in their official capacity Challenges in Current Political Climate Fiscal Sponsorships Practical Advice for Nonprofits Resources AFJ’s Nonprofit Voter Assistance Series AFJ’s The Connection AFJ’s The Rules of the Game National Council of Nonprofit’s on Fiscal Sponsorship
	14 Jun 2023	Ask Us Anything	00:16:00
On this episode, we turn to your questions on nonprofit advocacy with another edition of Ask Us Anything. We’ll discuss how nonprofits can speak up about the actions of elected officials, conduct voter engagement activities, and secure funding for lobbying. We’ll also consider the power of the purse strings, policy advocacy and much, much more. Attorneys for this episode Natalie Ossenfort Victor Rivera Quyen Tu Questions: 1. What can nonprofits do about elected officials sending migrants to another state? 2. Is it a good idea to boycott travel to/doing business in State X because of their anti-LBGTQIA legislative actions? 3. What rules do we need to be thinking about if our 501(c)(3) wants to conduct voter engagement activities? 4. Can the 501(h) election apply retroactively to another fiscal year? 5. Public Charities are allowed to lobby, but should they ask donors to donate specifically for the purpose of influencing legislation (e.g. the budget, nominations requiring legislative confirmation, bills, etc.)? 6. Our public charity was invited to apply for a project grant from a private foundation, but they are asking us for an allocated budget... what does that mean? Resources: · Project Grant Rule Hub · Practical Guidance – Nonprofit Voter Assistance Series · Factsheet: Praising and Criticizing Incumbents: How 501(c)(3)s Can Hold Elected Officials Accountable for Official Actions · Technical Assistance Form & 866-NP-LOBBY
	29 Dec 2021	2022 Resolutions for Nonprofit Advocates	00:16:12
On this episode, we begin looking forward to 2022 and what is sure to be an exciting year to come. Whether your nonprofit is gearing up for midterm elections, legislative advocacy, or administrative activism, there are several steps you can take to prepare your team NOW. That is why we present you with our TOP 10 nonprofit New Year’s Resolutions. Our Attorneys for This Episode: Natalie Ossenfort Tim Mooney Leslie Barnes Show Notes: *Schedule your election season advocacy training now. While midterm elections happen later in the year, candidates are launching their campaigns, and primary election season is gearing up. Make sure your staff is ready by training them on how your nonprofit can engage with candidates and voters while remaining in compliance with state and federal law. Make sure you have an election season policy, and have your staff and Board members review and sign it. Many nonprofits are perfectly situated to get out the vote and pursue important policy agendas, but these activities can trigger conversations that implicate nonprofit election season advocacy rules. By having a policy (and sticking to it), you create a layer of protection for your organization as it confidently moves into 2022. Build in* accountability advocacy *for your* *(c)(3) or (c)(4) for year-round effectiveness. Nonprofits can hold their elected officials accountable for how they serve their constituents. There are a variety of activities in which nonprofits may engage to remind legislators and elected officials that their issues matter, educate constituents about officials' positions and actions, and demonstrate to officials that their votes will not go unnoticed. Have a 501(c)(3) and a 501(c)(4)? Get set up to grant unused lobbying capacity from the (c)(3) to the (c)(4)* at the end of the year with our brand-new guide – Maximizing Your Advocacy! Why? Lobbying can count as one of a (c)(4)’s primary purpose activities, helping it to maintain the required balance between nonpartisan and partisan (secondary activity) work. *Prepare to educate candidates and political parties on your issues. An election year is a perfect time to capitalize on any heightened interest people have in the issues important to your communities. While 501(c)(3)s cannot provide singular research, strategy, or support to one candidate or political party, they can use this opportunity to educate candidates in a nonpartisan manner and even influence candidate and political party platforms. Resolve to support democracy in 2022. The IRS permits 501(c)(3) nonprofits to engage in charitable activities, including nonpartisan activities that support democracy, expand the electorate, & encourage civic engagement provided the activities further the organization’s mission. Determine if your state’s election laws have changed for registering or voting, and build voter education and outreach into your advocacy work. Make plans to brush up on your knowledge of state lobbyist registration and campaign finance reporting requirements. Depending on what level of government you are working to impact, you may trigger reporting requirements at the local, state or federal levels. These laws could require you to track both your administrative and legislative activities and any expenditures you make on ballot measure campaigns (in addition to independent expenditures if you happen to be a (c)(4) working to influence candidate elections). Luckily, we have a wealth of state law resources on our website including a NEW practical guidance lobbying series. Take stock of your capacity to engage in advocacy, and embrace your strengths (and weaknesses) as an organization to maximize your impact at the legislature and beyond. Where should you start? Our Advocacy Capacity Tool is a good place to begin. By evaluating your goals, plans, strategies, partnerships/networks, operations, and more, your nonprofit can put itself in the best position for advocacy success. Get social!* (on social media that is). Social media offers nonprofits an opportunity to amplify their advocacy to reach communities far and wide. Whether your organization is building its presence on IG, TikTok, Twitter, Facebook, or elsewhere, make use of online advocacy as a tool to expand your supporter base and activate public policy campaigns. Just remember that tax code nonprofit advocacy rules will still apply, and check out our guide to Public Policy in the Digital Age to remain in compliance. *Take time for yourself. Just because you work for a nonprofit or serve on a nonprofit Board, that doesn’t mean that you can’t step away from time to time to re-center and engage in the activities that bring you happiness and joy. Just like the last couple of years, 2022 is almost certain to bring with it its own unique set of challenges. Stay focused, stay diligent, but also keep motivated by taking time for YOU. Resources*: Accountability Advocacy for 501(c)(3)s Accountability Advocacy for 501(c)(4)s Is It (c)(3) Compliant? – Decision tree for election-year activity Advocacy Capacity Tool Maximizing Your Advocacy: 8 Steps for Granting Unused Lobbying Capacity from a 501(c)(3) to an Affiliated 501(c)(4) Maximizing Your Advocacy Supporting Documents Public Policy in the Digital Age: The Law of Online Lobbying & Election-related Activities Sample 501(c)(3) Organizational Policy for Election Season
	21 Feb 2024	The Connection	00:13:29
On this episode, we discuss The Connection, Bolder Advocacy’s go-to guide on how to create and operate 501(c)(3)s, 501(c)(4)s, and political organizations. In 2024, we release our 5^th edition of The Connection and include several important updates your nonprofit needs to know about as we move into a contentious election season. If your nonprofit has questions about how to safely operate affiliated organizations or how to boost civic engagement in coalition with organizations that have a different tax-exempt status than your own, The Connection has the answers. Attorneys for this show Natalie Ossenfort, Sarah Efthymiou, and Susan Finkle-Sourlis Show Notes · The Connection is one of Bolder Advocacy’s core advocacy resources. o It pairs well with: § “Being a Player” (guide to lobbying regulations for advocacy charities) § “The Rules of the Game” (guide to election-related activities for 501(c)(3)s) o This is the go-to resource for organizations on how they can amplify their impact and build grassroots power by utilizing multiple types of tax-exempt entities to address social problems and pursue policy change. o It discusses the best practices you need to know about when working with 501(c)(3)s, 501(c)(4)s, and PACs o The Connection was first published in 1988 and is primarily authored by Holly Schadler at Trister, Ross, Schadler, and Gold (with contributions from several of her teammates and allies in the field) o 5^th Edition releasing end of February or early March 2024 · What can you find in THE CONNECTION? o Details on several different types of tax-exempt organizations and the advocacy activities they can engage in o The rules 501(c)(4)s need to know when lobbying and engaging in political activities o Information on how to create and operate affiliated c3 and c4 organizations (including a step-by-step overview of c4 formation procedures) o The rules governing PACs (including state PACs federal PACs and 527s) o Sample cost sharing agreement, sample 501(c)(3) public charity to 501(c)(4) grant agreement, information on the Lobbying Disclosure Act, and more! · What’s new in the 5^th edition? o Information on new FEC disclaimer requirements for “internet public communications” o Social media guidance for affiliated 501(c)(3) and 501(c)(4) organizations o Details on a recent FEC ruling impacting the use of disclaimers for text messaging o Requirements for Super PACs and hybrid PACs (also known as Carey Committees) · "The Connection” also contains several concrete examples to illustrate how the rules apply in real-world scenarios (utilizing fictional tax-exempt organizations, of course). o These examples answer questions like: § What happens when a 501(c)(3) wants to make a grant to its affiliated 501(c)(4) for an educational research project? § What happens when a 501(c)(3) conducts a nonpartisan voter registration drive and wants its affiliated 501(c)(4) to have access to the list of registered voters? You’ll find out in “The Connection” that it can’t just give the list to its affiliated 501(c)(4) at no charge, but it could in some instances (when allowed under state law) sell its list at fair market value via an arms-length transaction. § And, what happens when a c4 publishes a monthly magazine on mission-related issues and then, in one edition of the magazine, decides to include an article about its candidate endorsements? · There are examples of required disclaimers for independent expenditures and electioneering communications too. o Brand new FEC regulations, published in January of this year, clarify what types of communications fall within the definition of “internet public communications” and what types of disclaimers are required when these communications expressly advocate for the election or defeat of federal candidates. o The latest edition of “The Connection” addresses how the law requires these disclaimers to be adapted for different communication formats. Whether it’s a communication including text and graphics, a video, or an audio-only statement, disclaimer requirements vary. o As such, “The Connection” is not only good for frontline nonprofit advocates, but for Communications, HR, and Accounting staff too! Resources The Connection (Strategies for Creating and Operating 501(c)(3)s, 501(c)(4)s, and Political Organizations) Being a Player (A Guide to the IRS Lobbying Regulations for Advocacy Charities) The Rules of the Game (A Guide to Election-Related Activities for 501(c)(3) Organizations)
	05 Oct 2022	Election Protection & Voter Assistance	00:16:15
On this episode, we’ll discuss how different types of tax-exempt organizations can ensure the right to vote is protected by engaging in election protection activities and assisting voters at the polls. and potentially afterwards. Whether it’s poll monitoring, ballot curing, staffing an election protection hotline, or providing rides to the polls, we'll discuss the rules that apply to 501(c)(3)s and 501(c)(4)s so that your organization can ensure that all eligible voices are heard this election season. Attorneys for this episode  Tim Mooney  Natalie Ossenfort Quyen Tu Shownotes Poll watching / observing Litigation Rides to Polls Ballot chasing and curing Poll monitoring Count monitoring Voting education Nonpartisan activity No support or opposition of candidates Facts and Circumstances Follow FEC rules if federal candidates on ballots (no incentives for voting or registering to vote) State law often adds layers of complexity here – be sure to know what is allowed in your state Ohio: must stay outside 100ft no-solicitation permitter when line warming Michigan: strict rules related to hiring a car to provide rides to the polls (effectively prohibited unless voter unable to walk) CO / TX: strict rules that apply when you want to hand out and collect voter registration applications Voter Assistance Series (AZ, CA, CO, FL, GA, IL, Maine, Michigan, Minnesota, Nevada, New Hampshire, New Mexico, NY, North Carolina, Ohio, Pennsylvania, TX, Virginia, Wisconsin) Voter Registration Rules Vote by Mail Rules Correcting errors on absentee ballots (ballot curing) Rides to Polls Rules Line Warming Activities Poll Watching What about selfies? Partisan Voter Protection Ballot Chasing and Curing can be done with a partisan focus (for instance, only trying to cure votes of one party, litigating on behalf of a candidate) Off limits for c3s, which must engage in nonpartisan advocacy ONLY Ok for c4s but counts as secondary activity Resources Practical Guidance – Voter Assistance Series, released in partnership with the Democracy Capacity Project Rules of the Game – Guide to Election Related Activities for 501(c)(3)s Election Checklist for 501(c)(3)s Combating Voter Suppression & Election Subversion
	16 Nov 2022	Runoffs and Transition Advocacy	00:16:59
Following the 2022 midterm elections, nonprofits can work with newly elected officials on policies to advance their communities’ missions and policy agendas. That transition advocacy is the focus for most of the country, but in Georgia voters have 3 more weeks of non-stop political ads, commercials, texts and direct mail to look forward to thanks to a December 6th runoff election for US Senate. On this episode we discuss the special rules for the Georgia runoff, and what the rest of the country’s nonprofits can do in the transition period to get a jump on 2023. Our attorneys for this episode Leslie Barnes Natalie Ossenfort Tim Mooney Show Notes Georgia’s Runoff, Other States’ Recounts, & Contests How can nonprofits navigate the post-election space, in states where vote totals are not yet finalized and in Georgia, where voters are facing a run off election in under one month? What can nonprofits do in these states? GA still has candidates GA's new election law SB202 made some key changes Earlier vote (Dec 6) Cannot register new voters Shorter early voting period (5 days) Opportunities for (c)(3)s Opportunities for non-(c)(3)s Activities in your personal capacity Ballot curing Recounts & Contests Transition Advocacy 501(c)(3) public charities can build relationships with newly elected officials and their staff to amplify the organization’s mission and advance community’s policy priorities Congratulate or acknowledge those who won their elections Introduce newly elected officials to your organization’s mission / issues, remind them of campaign promises Make budgetary or legislative requests (could be lobbying – IRS & state lobbying disclosure) Recommend people for appointed boards and commissions Take care not to take credit for victory or “flipping the state” Can discuss how (c)(3)s registered “x” number of voters Can discuss how (c)(3)s increased voter turnout Identify likely allies 501(c)(3) public charities can lobby a limited amount. Lobbying is defined as activities designed to influence legislation, for IRS purposes. 501(c)(4) social welfare groups can lobby an unlimited Private foundations cannot lobby without incurring a steep excise tax, but they can engage in the following non-lobbying activities: Congratulate newly elected officials Hold elected officials accountable Schedule meet-n-greets Share funding interest Share foundation’s mission Build relationships Influence executive orders, rules, regulations (not IRS lobbying, but could trigger state lobbying disclosure) Join us for future episodes of funding advocacy AND direct advocacy Advocating on Executive Orders Don’t involve legislative action, therefore NOT IRS lobbying (could be lobbying under state disclosure laws) Safe for 501(c)(3) public charities and private foundation alike Whitmer’s establishment of the Michigan’s Parent’s Council as an advisory body to the state Department of Education Biden’s directives to HHS to help lower prescription drug costs Resources Can We Really Say That: Post Election Advocacy for 501(c)(3) Organizations. Can We Say That?- Georgia Runoff 2022 Edition Transition Team Advocacy Private Foundations May Advocate Bolder Advocacy’s TA hotline: 866-NP-LOBBY Email us at advocacy@afj.org
	19 May 2021	Federal Lobbying Disclosure	00:24:57
On this episode, we have issued ourselves a challenge... to make a relatively dry topic interesting for our listeners... What is that topic, you ask? The Federal Lobbying Disclosure Act (LDA)! We’ll talk about what it is, why you may NOT need to worry about it (unless you do), strategies for compliance, and how it all fits into earlier episodes in our lobbying series, at least for you 501(c)(3)s. Our Lawyers Tim Mooney Natalie Ossenfort Leslie Barnes Quick Preamble Lobbyists are not all mustache twirling villains you read about! They're civil rights groups trying to fight back against attempts to restrict voting for partisan gain They're environmental groups trying to improve water quality They're women's and LGTQ health groups fighting for access to healthcare So remember that anytime there are proposed changes in the laws for lobbying disclosure - the selling point is often the mustache twirling oil corporations and financial institutions... but these laws impact progressive champions too. Overview of the FLDA The FLDA requires individuals and organizations that lobby various federal officials, to register and report their lobbying activities once they meet designated thresholds. Important thing 1: this is a totally different law than the tax code Important thing 2: most nonprofits don't trigger the thresholds Important thing 3: this generally only covers direct lobbying of federal officials, so no state lobbying and no grassroots lobbying of any kind goes into the analysis. If you don't directly lobby members of the federal government, keep listening and enjoy our witty banter, but don't worry about having to register and report under this law. Registration thresholds An employee will make more than one lobbying contact on behalf of the organization; An employee will spend more than 20% of their time on lobbying over any calendar three-month period; and The organization will spend more than $14,000 on lobbying in a calendar quarter. All three of these criteria must be met before the organization is required to register. For example, if an organization has an employee who makes multiple lobbying contacts and spends more than 20% of her time on lobbying between January and March, but the organization only spends $10,000 over that same period, the organization will not need to register. Lobbying contacts - what counts toward that 20% and $14k? Drafting/amending/writing/introducing any federal law (email, calls, meeting, tweets, etc) Preparation for direct lobbying contacts such as strategizing on legislation that you are engaging on or monitoring legislation that you are activley engaging on. But just routine monitoring of legislation w/o a plan to engage does not count toward to 20% Nominations before the US Senate Same thing for federal regulations (but let's put a pin in that for you 501(c)(3)s!) Administration of federal programs (awards, contracts, grants, loans, permits, etc.) (same pin for (c)(3)s!) What counts as a lobbying expenditure? In-house employee compensation spent on direct lobbying of federal covered officials Portion of organization overhead attributed to federal lobbying Payments to outside lobbying firms for federal lobbying Part of membership dues that goes to federal lobbying What doesn't count for anyone? Grassroots lobbying* (pin in this) Testimony before Congress that is in the public record Comments on regulations that's part of ordinary notice and comment procedures What about that pin for (c)(3)s? You'll notice for you 501(h) electors that the definitions of lobbying don't really match... under the FLDA there's registration and reporting requirements for advocacy before executive branch and military officials that don't count under the IRS rules. Special rule! If you're a 501(h) elector you can use the 501(h) rules you know and love... that means you don't have to count military or executive branch contacts unless they'd otherwise count under 501(h). And that's a pretty high bar... remember it counts only if the executive branch official is "participating in the formulation" of a bill. So no regs count and really only super-high ranking officials are part of the discussion... POTUS when signing/vetoing, cabinet level officials who are writing bills that impact their portfolio. That's about it. If you opt to use the (h) election for the FDLA, then you also have to report your state and local lobbying and grassroots lobbying. I'm a 501(c)(4)... can we use that exception too? NO. You have to use the broader definitions under the FLDA! This means counting your lobbying contacts with executive, administrative and military branch officials. Lobbying Activities - are we hitting that 20%/14k threshold? The $14,000 threshold is organization-wide The 20% threshold is for each individual. But only direct lobbying counts toward the 20% What counts? Lobbying plus prep time/work for lobbying That's a pretty high bar... 1 in 5 working hours in a calendar quarter have to be lobbying in order to need to register/report once you register, you report every quarter until you no longer work at the organization (delisting is a bit of a thing) Strategy: if it's an unusual time for federal lobbying outreach and you don't foresee hitting the thresholds in the future, consider spreading the load out amongst staff. If this is a one-time effort, you won't have to file quarterly with zeros in the fields until the end of time! How do we register and report? All electronic! LD-1 to register within 45 days of first hitting the thresholds LD-2 and LD-203 for quarterly and semi-annual reports. The quarterly reports are all about those lobbying contact details Semi-annual reports - registered lobbyists are required to disclose a lot about which candidates they individually donate to. We won’t go too much into this – the House and Senate LDA sites have reasonably decent instructions. Trivia: you report your lobbying to the nearest $10k – so it’s not a super precise report! Anything else we need to know? The threshold dollar amount is increased every 4 years... we just had the latest increase in January so don't look for a new one until 2025. Some portions of HR1/S1 include lowering the thresholds but it's not clear if this will pass as is. Stay tuned. Resources https://lobbyingdisclosure.house.gov https://bolderadvocacy.org/2021/04/16/federal-lobbying-disclosure-act-registration-threshold-increased/ https://bolderadvocacy.org/resource/understanding-the-lobbying-disclosure-act-2/ https://bolderadvocacy.org/resource/lobbying-disclosure-act-thresholds/
	19 Apr 2023	Preparing for Politically-Motivated Attacks	00:24:56
It rarely comes as a surprise to advocates that individuals and groups oppose their positions and fight against the policy outcomes they champion. However, in recent years the tactics have sometimes become more sinister, including manipulation of stances, slanted edits of secret recordings, and even illegal or unethical acts like hacking and doxxing. Being an advocate these days sometimes means you have to prepare for politically motivated attacks, and on this episode we talk about some of the things to think about before it happens. Attorneys for this Episode Natalie Ossenfort Tim Mooney Shownotes Elected Officials Misusing their Authority In some states we are seeing official investigations of organizations based on a thin or weak record, often from questionable complaints Best practices Attacks by Non-governmental Actors Organizations, individuals, online efforts by one or both Identify vulnerabilities. Best practices “Weird question” point person Prepare volunteers and staff Keep it short - “We follow all federal and state laws” Understand the laws Smart social media Other attacks Hacking and Doxxing Best practice: IT trainings, strong passwords, VPNs, and other protections If you are attacked . . . Don’t overreact, reassure staff, board, key supporters you’re gathering the facts Share with others in your coalitions so they know what may be coming Get a handle on the facts — be clear with what you know and don’t know Have a plan in place to respond Resources Sample 501(c)(3) Policy for Election Season Election Activities of Individuals Associated with 501(c)(3)s Practical Guidance Series: Lobbying Practical Guidance Series: Nonprofit Voter Assistance
	10 Feb 2021	Lobbying Series Part 3 - Grassroots Lobbying	00:16:53
On this episode, our third in our ongoing lobbying series, we’ll focus on grassroots lobbying for public charities that have made the 501(h) election. Attorney Co-hosts Natalie Ossenfort Jen Powis Quyen Tu Recap of the 501(h) election Recap of the 501(c)(3) lobbying limits 501(h) election allows you to calculate your lobbying limits Grassroots limit is 25% of overall lobbying limits Defining Grassroots Lobbying 1. Communication 2. with the General Public (not a legislator or member of the organization) 3. that Expresses a View about Specific Legislation 4. and contains a Call to Action There are 4 specific types of calls to action. A call to action must comprise one of the following actions: tell the recipient to contact a legislator; provide information on how the recipient can contact her legislator, such as providing the phone number or address; provide a mechanism for enabling the recipient to contact her legislator, such as a postcard, petition, or email form; or identify a legislator who will vote on the legislation as being opposed to or undecided about the organization’s view on the legislation, a member of a legislative committee who will vote on the legislation, or the recipient’s legislator. Examples of Grassroots Lobbying: Examples of Non-Grassroots Lobbying: Resources Being a Player: A Guide to the IRS Lobbying Regulations for Advocacy Charities What is Advocacy? Worry-Free Lobbying For Nonprofits: How To Use The 501(h) Election To Maximize Effectiveness Public Charities Can Lobby: Guidelines for 501(c)(3) Public Charities (Factsheet) When Does Your Activity Become Lobbying? (Factsheet) Communicating With Your Members (Factsheet) 501(h) Lobbying Limit Calculator
	01 May 2024	Can We Rent (Or Share) That?	00:16:38
On this episode, we will discuss how nonprofits can respond when they are asked to share their resources with others. Whether it’s data, a mailing list, office space, or something else of value, your nonprofit needs to know what to do when asked to share its assets with other people and groups. And guess what! Your organization’s tax status will come into play. If you’re a 501(c)(3), you need to be particularly careful, especially when interacting with non-(c)(3)s. We’ll dive in deep and answer the question “Can We Rent (or Share) That?” in the minutes to come. Our Attorneys for This Episode: Monika Graham Natalie Ossenfort Victor Rivera General Principles when sharing resources and working with other organizations: · Principle #1: Moving resources from a 501(c)(4) to a 501(c)(3) is simpler from a legal standpoint than the reverse (uphill / downhill principle). · Principle #2: Your tax-exempt status follows you into your transactions with others. · Principle #3: Documentation is important. · Principle #4: Stay in your lane. What does this have to do with renting and exchanging resources? · 501(c)(3)s are prohibited from supporting or opposing candidates, including making contributions to candidates and political organizations. · 501(c)(3)s should not provide resources to a 527 without charge. Instead, they should rent or sell these types of assets for fair market value and make them equally available to any other political entities that request them. o Best practice is to use a list broker. · When supporting the work of (c)(4)s, which can engage in some partisan political activity, 501(c)(3)s must be mindful to protect their assets and to ensure that they aren’t giving away their lists, data, and spaces for partisan political use for free and that any rental transactions are well documented and comply with the law. Can our (c)(3) rent out event space to candidates and other types of organizations? · Whether something constitutes impermissible support or opposition of candidate depends on the facts and circumstances. Some things the IRS considers in the event space rental context include (Rev. Rul. 2007-41): o Whether the facility is available to all candidates in the same election on an equal basis, o Whether the fees charged to candidates are at the organization’s customary and usual rates, o Whether the activity is an ongoing activity of the organization or whether it is conducted only for a particular candidate, and more! · Discussion of two examples. What about newsletter ad space? · If a 501(c)(3) rents / sells ad space in its newsletter or other publications, it can offer that same service to others (even candidates), but it must charge fair market value and allow all entities and candidates the same access without regard to political preferences. o Remember to indicate which ads are “paid advertising” in the publication. · If it usually gives out ad space for free (instead of requiring a financial transaction), it could potentially do the same with other organizations, but all free content must be nonpartisan. · What if a (c)(4) has a newsletter and wants to provide ad space to a (c)(3)? o It’s easier for (c)(4)’s to share resources with (c)(3)s since (c)(4)s can do everything (c)(3)s can do, and more! o A 501(c)(4) could rent space to the (c)(3) for fair market value or give it away for free. Voter Registration Files · 501(c)(3)s should not freely share with partisan organizations the voter registration lists or other data that it collects during voter registration or education activities. · This information is a valuable asset owned by the 501(c)(3). Voter registration files may only be rented to a 501(c)(4) or 527 at fair market value or exchanged for data of equal value. Even then, the circumstances in which these agreements can be made are complex, so it’s wise to get legal advice. · This type of agreement can also cause opposing parties or groups to raise their eyebrows and question the legality of the transaction. Before engaging in this type of transaction, figure out how much risk your organization is willing to incur. 501(c)(3)s can’t give things away for free to non (c)(3)s that could potentially use the (c)(3)’s assets for partisan political purposes. So, if you’re thinking about sharing your organization's resources with others, exercise caution and consult with counsel when needed. Resources:[NO1] Rules of the Game Election Checklist for 501(c)(3) Public Charities The Connection Coalition Checklist Rev. Rul. 2007-41 Monika, can you add a resource link to that revenue ruling you cited in the event space discussion? [NO1]
	09 Feb 2022	Who is a Candidate?	00:13:53
On this episode, we’re taking a deep dive into election season advocacy rules. While you already know from previous episodes that 501(c)(3) public charities are not allowed to support or oppose candidates for public office, you may not know how the tax code defines a “candidate” and which public offices could trigger tax code electioneering rules.   Our Attorneys for this Episode   Leslie Barnes  Jen Powis Quyen Tu Show Notes Who is a candidate? What is a public office? Holding elected officials accountable doesn’t always have to end when they “declare candidacy” Who is NOT a candidate? Resources Rules of the Game: A Guide to Election Related Activities for 501(c)(3) Organizations Who is a Candidate (BA Blog Post) IRS’s EO CPE Text, 2002 Election Year Issues, Judith E. Kindell and John Francis Reilly
	02 Nov 2022	Post-Election Advocacy 2022	00:18:29
On this edition of the pod, we conclude our three-part series on nonprofit election advocacy and focus on post-election advocacy activities. After election day there are a wide array of opportunities to protect voters and the election itself. Whether it’s working with state and local officials to ensure that all ballots are counted or litigating potential violations of state or federal election-related laws, nonprofits have a big role to play in the days following November 8, 2022. Our attorneys for this episode Leslie Barnes Tim Mooney Natalie Ossenfort Shownotes Reminder: 501(c)(3)s cannot support or oppose candidates Nonpartisan motivations to advocate in contested elections Proper administration of the election under the law Ensuring all legal votes are counted Protecting the will of the electorate/upholding democratic principles No IRS guidance on this, but it’s consistent with approved pre-election and election days advocacy Example: Litigation Brennan Center’s work in 2000 Amicus brief in Bush v. Gore Partisan and nonpartisan interests can legally coexist While the Brennan Center argued for the same thing as the Gore campaign, its work was still nonpartisan because the arguments were centered on voters’ fundamental constitutional rights and not the partisan interests of the campaign. Other examples *2020 example* Common Cause’s work in the Georgia gubernatorial election in 2018 Michigan Welfare Rights Organization v. Donald Trump in 2020 - filed by NAACP Legal Defense and Education Fund (c3) and NAACP (c4) for violating the Voting Rights Act and the Ku Klux Klan Act What kinds of advocacy are available to nonprofits following election day? Administrative advocacy, including advocacy around secretary of state certifications of the winners, and the process of counting of ballot (depending on state, may qualify as lobbying that triggers registration) Ballot chasing and curing. If a voter submits a ballot that fails to meet requirements under state law (i.e. stray marks, wrong envelopes, their signature doesn’t match the one on file, etc.), there may be a role that nonprofits can play to help those voters fix the problem within the time limits set by state law (check out practical guidance voter assistance series for additional details about state laws related to ballot chasing and curing activities) - educate voters on how to track their own ballots Protests and other public gatherings, demanding proper administration of all ballot counts and fidelity to election procedures under the law. Direct advocacy to members of legislative bodies or governors when they are making decisions that are critical to the disposition of an election. This includes lobbying for emergency legislation to keep polls open or allow absentee voting to be extended, calls for oversight, in the event of natural disaster, following Ian and Fiona. Superstorm Sandy Impacted the 2012 Presidential election. 501(c)(3)s can do any of these things for nonpartisan motivations 501(c)(4)s and other nonprofits can do these things with nonpartisan motivations, or with partisan reasons (tax law limits how much). Election laws dictate the rest. 501(c)(3)s can work in coalitions with other nonprofits that are doing nonpartisan motivated work Each state will have different deadlines for election certification – remember that calls to “stop the count” or anything else to hinder the proper administration of the vote prior to that date are anti-democratic acts and nonprofits can take a role in defending against these cynical tactics. Resources What Nonprofits Can Do in a Contested Election The Connection Accountability Advocacy for 501(c)(3)s 501(c)(3) Contact with Parties and Candidates Concerning Election Protection Efforts Practical Guidance: Voter Assistance and Lobbying Series Bolder Advocacy’s technical assistance: 866-NP-LOBBY or email us at advocacy@afj.org
	27 Dec 2023	Nonprofit New Year's Resolutions	00:15:30
On this episode, we’re going to talk about those pesky new year’s resolutions… and no, we’re not talking about signing up for a gym membership or signing up for a marathon. We’re talking about resolutions that nonprofit organizations can apply as we enter into the year 2024. As you all know, 2024 is like Stefon from SNL, it has everything…primaries, general elections, an additional day… So as you are headed for your holiday break, we wanted to leave you with a list of things your nonprofit organization can do as we head into the new year. AFJ Team Members on this Episode: Natalie Ossenfort Monika Graham Victor Rivera On this Episode: Top ten things your nonprofit organization can do to maximize its advocacy in 2024: [drumroll] Host an elections training for staff ahead of the 2024 primaries and general election. Remember that while 501(c)(3)s are not permitted to support or oppose candidates for public office, they CAN engage in nonpartisan election-related activities. Bolder Advocacy can help you navigate the do’s and don’ts with an elections workshop. Request a private workshop through our website or check out one of our many 2024 public webinars. Consider organizing a GOTV campaign or voter registration drive. Check voter registration deadlines that apply to primaries and general election. Brush up on your state’s voter engagement and registration laws. Check out our Practical Guidance – Voter Assistance series, created in partnership with The Democracy Capacity Project. Remember that all 501(c)(3) voter registration efforts must be nonpartisan. Prepare staff and volunteers to NOT answer the question: “Who should I vote for?” Offer services to all. Avoid partisan targeting. Invite members of your coalition to participate in a voter education campaign, which could include a nonpartisan candidate questionnaire and/or voter guide. Guidelines for creating 501(c)(3) safe candidate questionnaires and voter guides include: Use unbiased, open-ended questions (distributed to ALL candidates). Cover a broad range of issues. You’ll also want to avoid comparing your organization’s position on an issue to where candidates stand. Publish all responses impartially and equally (with no editing or variations in font, formatting, etc.), and make the final guide generally available to the public. Remember NOT to include candidate pledges. Also, do not coordinate with candidates and campaigns. Just remember, facts and circumstances matter, so consult with Counsel if you have any questions regarding your specific voter education activities. Organize events inviting public officials to speak during election season. Remember to make the distinction between a candidate appearance and an incumbent appearance. Candidate appearances: must invite all viable candidates, avoid expressing support or opposition for candidate, do not allow candidate fundraising, and ensure compliance with state and federal election laws. Policymaker appearances (in official capacity, unrelated to candidacy): No equal opportunity required, but make sure you’re working with official staff (not campaign staff) and that you reiterate to the incumbent and their staff in writing that you are a 501(c)(3) that is not allowed to support or oppose candidates. Incumbents who are also candidates should not mention their candidacy at your event. And you should also avoid speaking to their upcoming election and focus, instead, on their official acts as policymakers. If you are a 501c4, consider making independent expenditures or coming up with a list of endorsements. 501(c)(4)s can engage in partisan political activity as a secondary activity of the organization, but they are prohibited from making candidate contributions and coordinating activities with federal candidates and campaigns (under federal election law) and are oftentimes subject to similar prohibitions at the state and local level. IE’s and other partisan activity may trigger campaign finance reporting. If your 501(c)(4) has an affiliated 501(c)(3), remember that 501(c)(3)s can’t support or oppose candidates. This means that any (c)(4) partisan work should be kept entirely separate from any joint projects you may have between your organizations and be carried out with (c)(4) resources ONLY. Don’t forget… you can continue to advocate or lobby for issues that are central to your organization’s mission! Know your organization’s lobbying limits. Be aware of state and local lobbying laws that might apply to your work. Our State Practical Guidance - Lobbying series (created in partnership with the Democracy Capacity Project) now includes state-level guidance for all 50 states and DC. Educate supporters, policymakers, allies, and other interested parties about the current policies and problems affecting your community. Produce resources that reflect the real story of your community and its needs. If you’re a 501(c)(3), avoid comparing your organization’s position on an issue to where the candidates or parties stand on that issue. Have a track record of working on the issue. Talk about issues as they arise, as opposed to timing your issue-based communications to coincide with upcoming election dates. Avoid suggesting how voters should vote or mentioning the election in relation to your issue advocacy. Don’t be afraid to comment on candidates or campaigns, but remember the facts and circumstances matter. To avoid impermissible partisan activity, 501(c)(3)s should: Focus on what was said (the issue), not who said it (the candidate). Avoid discussing a candidate’s record or qualifications. Avoid talking about voters and making references to upcoming elections. Avoid identifying candidates by name. Issue disclaimers / reminders of your (c)(3) status and inability to support or oppose candidates for public office. Make sure any staff who speak on behalf of the organization are well-trained and understand the rules. Write an Op-ed and share your expertise on an issue that is core to your nonprofit’s mission, and establish your organization as a trusted thought leader. Launch or engage in litigation to challenge an unconstitutional law Litigation is different from lobbying and not subject to c3 lobbying limits. Remember that state and federal courts matter. To learn more about your state courts or the federal judiciary, visit www.afj.org. Resources: What is Advocacy? 2.0 Practical Guidance – Lobbying Series Practical Guidance – Voter Assistance Series Commenting on Candidates and Campaigns Factsheet Hosting Candidates at Charitable Events Factsheet Public Charities Can Lobby Factsheet BA’s Trainings and Events
	27 Jun 2022	Post Roe Advocacy	00:21:04
Our team at AFJ is devastated but determined following the Supreme Court’s ruling to overturn Roe v. Wade. The decision permits states to regulate our bodies and the most intimate of health care decisions – when to have a child, when to start a family. This horrific decision made possible by a rigging of rules & troubling power plays will irreparably harm our communities and our families. Make no mistake, this decision contains deeply flawed legal reasoning, designed to return and roll back rights for women, Black and Brown residents, and LGBTQ individuals. But since this isn’t a legal analysis show, we wanted to focus on what comes next? What can nonprofits and the communities they serve do following the Dobbs v. Jackson Women’s Health Organization decision? And most importantly... How can we fight back? Attorneys for this episode Natalie Ossenfort Leslie Barnes Tim Mooney Shownotes Very little changed from the draft - for a great deep dive on the draft and opinion, be sure to listen to the excellent analysis at the Strict Scrutiny podcast State laws vary widely For nonprofits, nonprofits can and should engage in lobbying Ballot Measure Advocacy Add/defend state constitutional privacy protections (MT, KS) in states where there is public support for access to abortions, but the legislature may oppose abortions. (AZ, GA, MI, NC, NH, PA, WI) Abortion Battlefields in a Potentially Post-Roe Political World – Sabato's Crystal Ball (centerforpolitics.org) AFJ State Court resources Corporate advocacy 501(c)(4)s can target advocacy based on electoral outcomes. Justice Thomas’ dissent highlights the issues to come Resources Strict Scrutiny podcast – deep dive into the draft and final opinion in Dobbs v. Jackson Women’s Health Organization Roe is dead. Now what? \| Strict Scrutiny (simplecast.com) 5 Ways Nonprofits Can Respond to Dobbs v JWHO AFJ’s Social Media Toolkit to respond to Dobbs v JWHO AFJ’s State Court Justice Project – to research and tap into action on state Supreme Court races AFJ’s Bolder Advocacy Podcast on Reproductive Rights Advocacy, recorded pre-Dobbs decision AFJ’s Reproductive Rights Advocacy Toolkit for Nonprofits
	08 Mar 2023	Advocacy by Public Foundations	00:12:27
Public foundations play an important role in our communities by providing critical funding to nonprofit organizations. But, did you know that they can also engage in advocacy campaigns and work with legislators and other government officials to impact public policy? On this episode, we’ll dive-in to the rules public foundations need to know when advancing their missions through advocacy. Attorneys for this episode Natalie Ossenfort Victor Rivera Labiosa Quyen Tu Public Foundations (like community foundations) are a type of public charity! This means that while they are not permitted to support or oppose candidates for public office and must remain nonpartisan, They ARE allowed to lobby within their lobbying limits and can engage in other, non-lobbying, advocacy as well. Types of non-lobbying advocacy There are two tests set out in the tax code that public (community) foundations may use to measure how much lobbying they are permitted to engage in. Insubstantial Part Test 501(h) Expenditure Test Examples Silicon Valley Community Foundation Restaurant Workers’ Community Foundation Texas Women’s Foundation Resources Philanthropy Advocacy Playbook Community Foundations and Advocacy Public Charities Can Lobby Rules of the Game: A Guide to Election Related-R
	30 Jun 2021	Working Together: Affiliation and Coalition Basics	00:19:00
Team work makes the dream work. While nonprofits normally have their individual policy agendas and platforms, sometimes working with an affiliated organization, most also join in coalition with others in order to more effectively drive policy change. For example, immigration right groups may join with groups that advocate for kids to better protect our youngest undocumented immigrants. Today’s show addresses the differences between c3 and c4 types of organizations so that coalitions can think more strategically about how to use both within a campaign. The Different Types of Nonprofits That We’ll be Talking About Today. Tax lawyers are not creative when it comes to naming conventions. 501(c)(3) refers to the Tax Code provision that defines the creation of a nonprofit public charity. That’s right, there’s 501(c)(1) through ((c)(29). 501(c)(3) organizations are those typically referred to as nonprofits: and are designed to be tax exempt so long as they are organized and operated for religious, charitable, scientific, literary, or educational purposes. We’ve linked to the law in our show notes so you can see the long-winded version. Organizations that are also tax exempt but found under 501(c)(4) of the Tax Code are referred to as social welfare organizations A social welfare organization is defined as a civic leagues or an organization operated exclusively for the promotion of social welfare. These 501(c)(4) organizations will look a lot like the public charities and are often referred to as nonprofit. The key takeaway is that there are lots of different types of nonprofits—organizations that do not pay a federal income tax on the money they collect at the end of the year. And because these organizations are under different sections of the tax code, different rules apply. That’s why tax lawyers are very creative when it comes to strategy--you can find all sorts of ways to craft language to meet what an organization can do, and to use money to its fullest extent possible, even when it is restricted in use. Lobbying and Partisan work A c3 can lobby and do advocacy but is expressly prohibited from engaging in partisan work, anything that supports or opposes candidates running for public office. A c4 must have as its primary purpose the same types of activities that a c3 can do (advocacy and lobbying) but can also engage in partisan candidate work during elections so long as it is only a secondary activity for the organization Secondary purpose What is secondary? Well, generally that means less than 50% but conservative attorneys often recommend that partisan candidate work is less than 40% of the organization’s total activities. So a c4 can do everything the c3 can do but can also hold candidates accountable, endorse candidates, compare candidates to the org’s issues Affiliated structures: Common Paymaster and other behind the scenes details (Ronnie) A c3 and c4 can also be related organizations and share employees and resources common paymaster, grants and resource agreements are the behind the scenes details that make affiliated organization relationships work--with really only the common paymaster visible to the staff as it results in one paycheck. So the code provides 4 different ways for common paymasters to be supported, and one of the easiest is that the c3 and c4 have at least 50% overlap on the board. Another one of the tests is that the organizations share 30% of its employees. When it comes to engaging in advocacy, affiliated organizations face many of the same issues when deciding what activities to engage in. The primary issue is always how to ensure the c3 is following the rules that apply to its tax structure. Example of Coalition Work with c4 Sometimes the back office flow of money needs to be discussed in coalition when talking about a coalition where the groups need to be more strategic in who pays what. Because a c3 coalition member has to be clear about how its money and name are being utilized. For example, sometimes the coalition members agree to work together on a policy issue but recognize that each member is going to do different types of activities. Always be clear with your brand and where your dollars are being used. Or like a loose coalition, mostly acting under your own name but strategically trying to stay together and pull different levers. The goal is to not work at cross purposes or undermine each other. Pledge Cards by the c4. A c4 organization can compare its mission to whether the candidate agrees with its mission. A c3 cannot. Example, Vote for ProChoice Candidates Like Candidates x. When there’s a flyer that uses logos, the c3 logo cannot appear on a coalition flyer that is partisan. Knocking on Doors A c4 organization could wear the nonprofits shirts and provide volunteers to specific campaigns with their issue. For example, lets say it is a pro-immigration candidate and the c4 organization provides refugee services. The c4 can walk with flyers saying this candidate supports refugees. In coalition, the c3 has to think about the political perception issues when working in coalition with c4 organizations that do this type of work. Sharing Resources. When a c4 organization works with a c3 organizations, sometimes the c3 organization will provide a grant for lobbying purposes to the c4. The c3 has to count that money on its 990 as lobbying, as does the c4, but in this way, the c3 can sometimes more easily account for policy work since it is providing a lump sum. Sort of like a contractor relationship. Similarly, if the dollars aren’t all going to lobbying, the c3 and coalition must know where the money is going. The budget for the coalition has to be understood by all the parties. For example, the coalition could issue the “dues request” or “funding request” outlining how much is lobbying, education, etc. Websites: A shared coalition website has to remain nonpartisan and cannot have the endorsement slate. The two click idea –that the c3 reference to the c4 website land on something c3 permissible. Or even use a pop up window. Resources at bolderadvocacy.org https://www.law.cornell.edu/uscode/text/26/501 BA Coalition Checklist: https://bolderadvocacy.org/wp-content/uploads/2018/03/BA-Coalition-Checklist-1.pdf https://www.bolderadvocacy.org/wp-content/uploads/2016/12/501c4-Strategy-and-Discussion-Guide.pdf
	25 Aug 2021	Spring Supreme Court Cases Impacting Nonprofits	00:30:53
On this episode… the Supreme Court made some news as it closed out its spring term. In particular, the Court ruled in two big cases that impacted nonprofits. Now, a few months later we discuss what the holdings mean for nonprofits going forward. Attorneys for this episode: Jen Powis, Ronnie Pawelko, Tim Mooney Topics: Americans for Prosperity Foundation v. Bonta Brnovich v. Democratic National Committee Resources: AFP holding (PDF) Brnovich holding (PDF) The Supreme Court’s Latest Voting Rights Opinion Is Even Worse Than It Seems (Slate)
	10 May 2022	Reproductive Rights Advocacy	00:13:41
On this special edition of the podcast, we respond to the release of the draft decision that suggests the Supreme Court is poised to overturn Roe v. Wade, removing the federal constitutional protection to choose an abortion. While Roe and the fundamental right to reproductive autonomy remains as we speak, nonprofits across the country are poised to act, should this draft become reality. Today we’ll cover just some of the things you and your organization can do. Our Attorneys for this Episode Leslie Barnes Tim Mooney Quyen Tu Resources Reproductive Rights, Health, and Justice Resource Guide 5 Ways Nonprofits Can Respond to Dobbs v. JWHO Quick Overview The Dobbs opinion is only a draft – it is not law now. Roe is. People who seek an abortion now have a fundamental constitutional right to those medical services That said, should this draft become the majority opinion, Roe will be overturned ending federal protections, returning the question to the states Many states have ghost bans on the books, others have trigger laws that will end abortion rights when Roe is overturned (or the decision is issued). Other states have constitutional or other legal protections for the right to reproductive autonomy. It’s likely that state courts and legislatures will become a major focus There are efforts to legalize abortion and ban it nationally in Congress. Some states are looking to do much more than ban abortion. The draft is breathtaking in its scope, putting marriage equality, the right to contraception, and much more at risk of losing protection under the US Constitution. What nonprofits can do Organize and protest Provide services to people seeking reproductive healthcare Lobby Congress to pass the Women’s Health Protection Act Lobby your state legislature to protect the right to choose Consider ballot measure options Accountability advocacy Support litigation to block bans Elections – 501(c)(4)s can make this an issue in their support/opposition of candidates Nonpartisan voter education – 501(c)(3)s need to tread carefully as we get closer to primaries and the general election. Reproductive health advocacy can continue, but be mindful that it cannot look like support or opposition to candidates or parties Individuals – you have more flexibility in what you can do. Protesting, organizing, donating, volunteering, voting for the candidates of your choice and more. Bolder Advocacy is here to help your organization in its efforts. Contact us: 866-NP-LOBBY or advocacy@afj.org
	22 Sep 2021	35: Advocacy During and After Disasters	00:17:01
On this episode, we’re going to discuss how nonprofits can support their communities in the wake of natural (and other types) of disasters. Whether it’s dealing with preparations for flooding, hurricanes, and wildfires or helping communities get back on their feet after political conflict, nonprofits can and should be ready and able to help by mobilizing volunteers, helping communities navigate government relief programs, providing financial assistance, and more. Attorneys for this episode: Natalie Ossenfort, Quyen Tu Topics: Why one shouldn’t overlook the importance of local/community nonprofits The importance of community foundations in helping rebuild after a disaster A forum where organizations share knowledge and resources throughout the disaster cycle September is National Preparedness Month Tax Relief in Disaster Situations Resources: From the IRS Disaster Relief: Providing Assistance Through Charitable Organizations National Voluntary Organizations Active in Disaster (National VOAD) Global Giving: why giving cash, not stuff, is more effective after a disaster Nonprofit Advocacy in the Wake of a Natural Disaster Blog Bolder Advocacy’s TA hotline: 866-NP-LOBBY Email us at advocacy@afj.org Our website is bolderadvocacy.org
	06 Sep 2023	Voter Registration Revisited	00:12:59
Did you know that 60% of eligible voters are never asked to register to vote? Couple this startling fact with many new voter registration rules that have been introduced since the 2020 election—in many instances, to make it harder to register or stay on the voter rolls—we thought it was time to revisit this topic. This year, National Voter Registration Day is September 19 so there’s no time like the present for nonprofits to develop a plan to engage in voter registration! Attorneys for this episode: Monika Graham Natalie Ossenfort Quyen Tu Voter Registration Rules for 501(c)(3) Nonprofit Organizations (according to the Tax Code) Yes, your nonprofit can engage in voter registration activities! When doing so, public charities must ensure they are conducted in a nonpartisan manner and in compliance with all applicable federal and state laws. DO: Keep voter registration work nonpartisan Focus voter registration activities on community members with whom the organization serves or hopes to serve Focus on historically underrepresented populations (youth, low-income, etc.) Make their voter registration services available to everyone DO NOT: Attempt to influence which parties or candidates get elected to public office Coordinate activities with candidates or parties Prioritize outreach to populations because they are more likely to vote for certain types of candidates Reference candidates or parties Provide incentives and/or knowingly and willfully pay, offer to pay, or accept payment either for registering to vote or voting (payment includes anything having monetary value including pizza or prizes given out for voting). Relevant Voter Registration Federal Election Laws for 501(c)(3) Nonprofit Organizations When federal candidates are on the ballot certain FEC rules may apply, including: Organizations should not provide incentives and/or knowingly and willfully pay, offer to pay, or accept payment either for registering to vote or voting (payment includes anything having monetary value including pizza or prizes given out for voting). Organizations should not coordinate voter registration activities with candidates or political parties. Know Your State Laws on Voter Registration State laws can be very specific. For example: Texas requires any person who collects and returns completed voter registration forms to be appointed a Volunteer Deputy Registrar (VDR) by each county in which they will be acting. Minnesota allows individuals to register to vote online. Third parties (like nonprofit staff) may not electronically submit a voter registration application on a voter’s behalf, but may help the voter submit the application, with the voter’s consent and in the voter’s presence. Many states also have restrictions on providing incentives for voter registration (like FEC regulations), so check your state’s laws for more. In California, if you request more than 50 voter registration cards, you must submit a distribution form that (among other things) requires you to summarize your distribution plan. Check out our Practical Guidance-Nonprofit Voter Assistance series. We currently have 19 states available, but more coming soon! Foundations CAN Support Voter Registration Foundations can provide grants for nonpartisan voter registration activities only! Public Foundations can fund voter registration directly or indirectly by making general support grants. While the rules for Private Foundations are more restrictive, 501(c)(3) organizations can potentially use their general support grants to support voter registration drives (if not prohibited in grant agreement). In addition, Private Foundations can make specific project grants for voter registration drives in limited circumstances. Make a Plan for 2024 Now! Check out Nonprofit Vote’s National Voter Registration Day website for tips and shareable posts. Train your staff and volunteers are on the rules! Make your own plan to vote! Resources Practical Guidance – Nonprofit Voter Assistance Want to Conduct or Fund a Voter Registration Drive?  The Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations  Voter Registration Rules for Private Foundations  Combatting Voter Suppression and Election Subversion: What Your Nonprofit Can Do
	13 Jan 2021	Lobbying Series Part 1 - Introduction to Lobbying	00:19:30
On this episode, we begin a multi-part series on lobbying for 501(c)(3) public charities — the limits, the definitions, the exceptions and much more. If you're advocating on federal, state or local public policy in 2021, this is the podcast you've been looking for. Our Attorneys Tim Mooney Natalie Ossenfort Quyen Tu Intro – Why are we talking about public charities and lobbying? It's still worth a listen for 501(c)(4)s, private foundations, and others. Underscore that not all advocacy is lobbying (which is why we'll spend several episodes on defining lobbying) Lobbying limits as a function of tax treatment and deductibility of contributions to 501(c)(3) Is this a 1st Amendment issue of speech being curtailed? Not according to the Supreme Court of the United States The Insubstantial Part Test This is the default measurement system for 501(c)(3)s Very little IRS or legal guidance on this No “substantial” part of a public charity's activities can be lobbying No definition of lobbying No definition of substantial All activity is counted, whether it costs money or is done by volunteers Most practitioners go with 5% but that is not an IRS rule! Report lobbying on Schedule C of Form 990 501(h) Election In the 1970s Congress passed reform legislation that included another choice for most charities 501(c)(3)s must "elect" this option Available to most charities, but not churches or auxiliaries (controlled by) of churches also referred to as houses of worship This is an expenditure-based test Clear limits based on organizations exempt expenditure For most 501(c)(3)s that's 20% of their annual exempt expenditures but this limit does go down as the organization’s exempt expenditures go up Max cap is $1 million for organizations with exempt expenditures $17 million or more Clear, bright-line definitions of lobbying What Are the Advantages 501(h)? Clarity of what is lobbying Organizations ca pay excise taxes for going over limits rather than risk losing their tax status Easier to plan for lobbying activities Easier to report No additional risk of audit (perhaps less?) Example: AFJ and many other 501(c)(3) public charities What Are the Advantage of the Insubstantial Part Test (IPT)? Vanishingly small Very large organizations with budgets $100 million or more maybe able to lobby more with IPT than under the 501(h) election despite the IPT’s lack of clarity These organizations can afford to hire lawyers! Example: The Nature Conservancy Bolder Advocacy *strongly recommends* *that public* *charities make the 501(h)* *election* How do you know if your organization has made 501h? Look at your Form 990 Schedule C. How do you make the 501(h) election? File IRS Form 5768v Backdates to the beginning of the organization's tax year You only have to make this election once Resources Being a Player: A Guide to the IRS Lobbying Regulations for Advocacy Charities What is Advocacy? Worry-Free Lobbying For Nonprofits: How To Use The 501(h) Election To Maximize Effectiveness Public Charities Can Lobby: Guidelines for 501(c)(3) Public Charities (Factsheet) Lobbying Rules For Houses of Worship 501(h) Lobbying Limit Calculator
	04 Oct 2023	Ask Us Anything	00:12:17
On this episode, it’s another round of your questions on all things advocacy! This time we tackle sign-on letters and election activity. Attorneys for this Episode Monika Graham Tim Mooney Victor Rivera Shownotes Sign-On Letters We are currently working on a sign-on letter to build a wide coalition of supporters for a bill. Our goal is to have 500 partners sign on and for it to be sent to legislators and ask them to pass a certain piece of legislation. So it is indeed lobbying. The question for you is, are foundations allowed to sign on to such letters? Praising and Criticizing Incumbents In connection with issue advocacy, an organization may want to praise or criticize an elected public official for their actions, regardless of whether or not the official is also a candidate in an upcoming election. Is it OK to comment on the actions of elected officials if they are also candidates in an upcoming election? Organizing a Candidate Debate or Forum An organization is interested in organizing a candidate debate for a local race. Do we have to invite all candidates? What if only candidates from one party accept the invitation? Is Nonpartisan Voting Information Now Partisan? Early voting is starting in Virginia, and we wanted to make sure our community knows about it. But whether it’s early voting at the polls or vote by mail, it feels like this has become a partisan issue in the last few years. Is it ok for a 501(c)(3) to give out this information? Resources Bolder Advocacy Focus on Foundations Hosting Candidate Debates: Public Charities Can Educate the Community Through Candidate Debates Candidate Debates and Forum podcast episode Candidate Education factsheet
	07 Aug 2024	Student Advocacy	00:15:28
In this episode of the podcast, we explore the importance of student advocacy and voting. Additionally, we discuss how 501(c)(3) organizations can engage in advocacy efforts during election season. Joining us today is Ally, our Bolder Advocacy legal intern, to answer questions about the impact of student advocacy on campus. Hosts: Susan Finkle Sourlis (Attorney) Monika Graham (Attorney) Alexandra Roseberry (Intern) On-Campus Advocacy Culture On-Campus Activities Voter Laws and Students Getting Involved With Advocacy as a Student How Nonprofits Can Participate in Nonpartisan Voting Education Voter Registration Programs Encouraging Voting Polling Information How 501(c)(3)s Can Engage During Election Season Issue Advocacy Candidate Education Voter Education Voter Engagement Ballot Measures Private Foundations Student Organizations and Youth Groups Rhizome Youth on Root Resources: Rules of the Game - https://afj.org/resource/the-rules-of-the-game-a-guide-to-election-related-activities-for-501c3-organizations/ Our guidelines for most of the 50 states on voter outreach and voter registration activities - https://afj.org/bolder-advocacy/practical-guidance-nonprofit-voter-assistance-series/ Project Grant Rule ACLU KYR - https://www.aclu.org/know-your-rights https://www.nonprofitvote.org/get-registered-to-vote/ https://www.lawyerscommittee.org/ Rhizome - https://www.werhize.org/ Youth on Root - https://www.youthonroot.org/
	07 Sep 2022	Advocacy Wins	00:17:50
We talk a lot about advocacy, but what’s advocacy without some wins? On this episode, we highlight some of the victories nonprofit advocates have achieved at the state and federal level. Attorneys for this episode Nona Randois Victor Rivera Tim Mooney California This summer California made history as the first state to agree to fully remove exclusions for Medi-Cal health coverage (California’s version of Medicaid) for all who are income eligible, regardless of immigration status. This year’s budget removed the final exclusions for that population, who will be eligible to access health coverage through Medi-Cal starting by January, 2024. California Immigrant Policy Center and Health Access California formed the #Health4All coalition in 2013. By 2022, the coalition consisted of 180 state and national organizations committed to health and racial justice. Bolder Advocacy has supported California Immigrant Policy Center (CIPC), Asian Americans Advancing Justice affiliates, Inland Coalition for Immigrant Justice, Public Health Institute, and many other members of the #Health4All coalition by providing training and technical assistance throughout this effort. Comment by Sarah Dar, the Director of Health and Public Benefits Policy at CIPC Texas PN3 A pre-natal to 3 collaborative whose mission statement is that all Texas children are born healthy and have equitable access to health and early learning support in their homes and communities. They were able to advocate for an expansion to post-partum Medicaid coverage for Texas moms during the last Texas legislative session. During the most recent legislative session, the Texas House of Representatives overwhelmingly approved a bill that offered 12 months of coverage. However, the Texas Senate amended the legislation to six months instead. While the application is still in review, the work done by groups like PN3 has already made a significant impact. Burn Pits 360 (https://www.texastribune.org/2022/08/08/texas-burn-pit-bill/) PACT Act - expanding benefits for veterans who have been exposed to toxic burn pits and providing better coverage for veterans overall. With the passage of this bill, veterans who are diagnosed with any of the conditions listed in the legislation will be deemed automatically eligible for health coverage. Federal and West Virginia The Inflation Reduction Act (IRA) recently passed and was signed by President Biden Formerly known as Build Back Better, many nonpriofits advocated for passage on all facets including tax reform, climate change and inflation relief “Kayaktivists” met Sen. Manchin on the Potomac river at his boat/yacht Manchin heard from representatives of community organizations across the state (including very rural southern WV) Fast forward 11 months and “will he or won’t he” Sen. Manchin was a critical element in passage of IRA – these WV advocates were a big piece of that Resources California Immigrant Policy Center Health Access California Asian Americans Advancing Justice – Southern California Advancing Justice – Asian Law Caucus Inland Coalition for Immigrant Justice Public Health Institute
	10 Jul 2024	Politically Motivated Attacks	00:18:26
Political attacks on nonprofit organizations can come in many forms, including legal challenges or public smear campaigns. Given the current political climate, organizations that engage in policy reform and election season advocacy are coming under increased scrutiny. As a result, it is crucial to be proactive and develop a comprehensive strategy to safeguard your organization’s reputation and operations. On this episode, we will discuss how your organization can ready itself in advance of potential politically motivated attacks. Lawyers for this Episode Monika Graham Susan Finkel-Sourlis Natalie Ossenfort Threats Directed at Nonprofit Organizations: Attempting to Criminalize Social Services Texas Attorney General launched investigation of an organization that provides services to the immigrant community 3 Activists in Georgia were arrested after their organization’s charitable bail fund posted bond for individuals who protested against Atlanta’s “Cop City.” Congress Conducting Increased Investigations of Nonprofit Organizations Ways and Means Committee issued Request for Information (RFI) asking responders to identify groups they believe are using voter registration and education to sway the outcome of candidate elections In May 2024, House Oversight and Accountability Committee Chairman James Comer and Committee on Education and the Workforce Chairwoman Virginia Foxx launched an investigation into the funding sources of about 20 organizations that have funded recent anti-Israel demonstrations across U.S. college campuses Using Repressive Tactics to Discourage Public Participation 3 organizers arrested and charged with a misdemeanor obstruction of highway or other passageway after the peacefully marched in protest of a confederate monument 79 people arrested and charged with criminal trespass for participating in a protest at the University of Texas Incorrect or purposely distributing misinformation around elections. Other threats include organizations being covertly contacted by those who want to catch them “red-handed” in an illegal act, doxxing, and more! Tips for Preparation: Adopt Clear Organizational Policies: Organizations should adopt policies regarding nonprofit activities, communications, and responses to political issues. Ensure that all staff and board members are trained and aware of these policies, and maintain copies of signed policies for your records. It is a best practice to include these policies in your employee handbook and to require signature during employee onboarding. If you don’t already have policies in place, consider their adoption. Election season policy to establish expectations for staff when acting on behalf of the organization vs. in their individual capacity Social Media Policy, including information on how to maintain boundaries between work-related and personal use of social media Prepare Staff and Volunteers: Review and understand the rules for engaging in advocacy, including lobbying and election season advocacy. This should include a review of local, state, and federal laws that may apply to your organization’s activities. Schedule training for your team so that everyone is on the same page and understands how to properly track, report, and engage in important public policy and election-related activities. If training is not an option, encourage your staff to review nonprofit advocacy rules on their own time (see resource suggestions below). Train staff on how to deal with questions. Don’t let anyone pressure you to say something you don’t want to state. Let your staff know that it is always better to report any suspicious activity, and identify who staff should notify if they suspect that something is awry. Have a legal response plan in place that designates legal counsel to address potential challenges swiftly and an organizational leader, who is authorized to respond to accusations made against your nonprofit. Consider requiring staff to participate in IT trainings designed to increase their awareness of potential online threats. Keep Good Records & Remember to Report: Keep accurate and complete records, and ensure your filings are in order. Nonprofits should carefully track their lobbying, ballot measure advocacy, and other projects to comply with lobbying limits and ensure accurate reporting to the IRS and relevant state and local authorities. Remember to timely and accurately file any required lobbying disclosure reports, campaign finance (e.g. ballot measure) reports, and your organization’s annual exempt organization return (990). Check out our resource entitled “Keeping Track" to make sure staff are trained to properly track their time. If you are attacked, stay calm. Reassure board members, staff, volunteers, and supporters that you are diligently gathering the facts. Share information with your coalition partners and allies so they are not caught off-guard and can prepare for questions that may arise. Go back to your response plan, and put it into action. Resources Tips for Nonprofits: Preparing for the Possibility of a Politically Motivated Attack Being a Player: A Guide to the Lobbying Regulations for Advocacy Charities Rules of the Game: A Guide to Election Related Activities for 501(c)(3) Organizations The Connection: Strategies for Creating and Operating 501(c)(3)s, 501(c)(4)s, and Political Organizations Keeping Track: Guide to Recordkeeping for Advocacy Charities
	21 Mar 2022	Building the Bench	00:26:04
On this episode, we continue our ongoing series on advocacy in action turning to efforts to increase diversity in the federal courts and beyond. With the Senate Judiciary Committee hearings beginning this week on the nomination of Judge Ketanji Brown Jackson to become the next Justice of the Supreme Court, we spoke with two experienced and accomplished attorneys who speak to the importance of the nomination and what that means for Black women, the judiciary, and efforts like Alliance for Justice’s Building the Bench program. Attorneys for this episode Kimberly Humphrey Natalie Ossenfort Tim Mooney Shownotes Introducing Kimberly Humphrey Why this topic is important and timely and a brief intro to our Building the bench efforts Introducing our guests Thoughts on lack of representation in the legal profession The landscape The courts specifically Judge Ketanji Brown Jackson’s nomination AFJ/Building the Bench Other efforts Concluding thoughts Links to full interviews Kisha Brown Jocelyn Cuttino Resources Jocelyn Cuttino on LinkedIn Kisha Brown on Justis Connection AFJ’s Building the Bench Ketanji Brown Jackson nomination resources
	13 Jul 2022	Ballot Measures Revisited	00:18:45
On this episode, we revisit a very specific type of lobbying that doesn’t necessarily seem like lobbying in the first place. Ballot measures can range from local bonds to state constitutional amendments, and everything in between. What can nonprofits do to support or oppose them, and how do they comply with state and federal law? Our attorneys for this episode Tim Mooney Natalie Ossenfort Quyen Tu What are Ballot Measures? Called different things in different states and localities Bond Constitutional Amendments Referenda Ballot questions / initiatives Propositions Any policy matter put to a vote of the general public There are no federal ballot measures, but federal law has one major thing to say aboutmeasures for 501(c)(3)s State and sometimes local laws cover campaign finance and reporting requirements Can nonprofits take a stance? No. End of episode. (just kidding!) Most can. All 501(c)s that aren’t charities or foundations can (generally) do an unlimited amount of ballot measure advocacy, but must follow state and local laws for reporting their work Public charities can take a stance, but ballot measures are lobbying (which is why this episode is in the lobbying series!). From there, they also have to follow state and local laws for reporting their work Private foundations cannot take a stance on ballot measures (again...lobbying) without being hit with a big excise tax Wait, lobbying? Tell me more. Boil it down? Voters are a giant legislative body Direct lobbying, not grassroots – and that’s good because charities can do more direct lobbying Doesn’t violate the prohibition on electioneering to support or oppose measures because they are not related to candidates Be careful to make sure your org’s advocacy isn’t seen as/tied to a candidate’s position on theballot measures Clock starts ticking when petitions go out to qualify for the ballot or (probably) when you’re lobbying legislative bodies when they are determining whether to refer an item to the voters Count all prep work, staff time, communications costs, etc. You non-c3s? Tax law doesn’t restrict lobbying, and this counts toward primary purpose activity... so load up on your GOTV and voter reg work on ballot measures and (strategy time!) it can offset candidate work you do. State laws... Every state is different, starting with the fact some states don’t have ballot measures at all. Even states without statewide ballot measures like NY have local bond measures though. Any state or locality with ballot measures has some kind of registration and reporting laws We have state law resources for your state! Examples: Texas Corporations (including nonprofits) can support or oppose ballot measures in Texas. Texas Election Code defines a political committee as two or more persons acting in concert with a principal purpose of accepting political contributions or making political expenditures. Since the definition of “persons” includes nonprofit corporations and expenditures and contributionsinclude those made in connection with a measure, it is possible for nonprofits to trigger PAC registration and reporting in Texas even if they don’t do any candidate-related work. TRANSLATION: if a group of nonprofits comes together to raise funds for the support or opposition of a measure, they may need to register and report as a PAC. It is also possible that if a nonprofit acts on its own to impact a ballot measure, it could trigger direct campaign expenditure (aka independent expenditure) reporting even if it doesn’t coordinate its work with other organizations or individuals. DCE reporting, as it’s sometimes referred to, kicks in when more than $100 is spent to support or oppose a measure. Of course, there are other scenarios as well that might not require state-level reporting in the ballot measure context in Texas (e.g. nonprofit contributions to a ballot measure only PAC), so feel free to reach out to our TX team if you have any questions about when and what you have to report when you engage in ballot measure advocacy. Oregon Trivia: Oregon is one of the first states to adopt ballot measures... started them in 1902 (just behind SD and UT) Five forms: state statutes (legislature or citizen referred), constitutional amendments (legislature or citizen referred), and veto referenda. If your nonprofit’s purpose is to support/oppose a ballot measures you have to register as a political committee No contribution limits (those are unconstitutional per SCOTUS) Real time online reporting (ORESTAR!!!!) 3 reporting periods Contributions over $100 - the name/address of the donor disclosed California These rules are about transparency and tracking money in CA elections. Most important: if you engage in certain fundraising activities or spending, you could become aballot measure committee and not even know it. That means your nonprofit would have filing and reporting obligations. There just isn’t enough time to do justice to the CA BM rules on this show so if you’re interestedin a whole show, please shoot us an email Ballot measures are treated as campaign activity Rules are designed so that when people or organizations accept or spend money for ballot measures, it gets reported by someone. When there is advocacy for a ballot measure, there will be a main ballot measure committee.Must report contributions of $100+, whether financial or in-kind, and expenditures. This usually works best as a separate entity from a 501(c)(3). Even if you are not the main ballot measure committee, there are ways NPs could trigger reporting with the FPPC receiving or spending money on ballot measure advocacy receive $2k+ in calendar year earmarked for ballot measures, you become a recipient committee. Recipient committees have to report their donors. Another way to become a recipient committee is to spend at least $50k in non-earmarked donated funds. At these higher levels of spending it gets more detailed so please check out our resources. Major Donor Committee: give $10k+ in calendar year to a recipient committee (staff time counts) but does not receive $ earmarked for ballot measures Independent Expenditure Committee: spends $1k+ in a calendar year on communications that expressly advocates for/against ballot measures and not made in coordination with a ballot measure committee Non reportable activities: 10% or less of staff time Paid staff time counts as an expenditure, or if it’s coordinated with a ballot measure committee, a contribution. If you have staff spending more than 10% of their time in any calendar month on ballot measures, you need to consider that expenditure towards these thresholds. Newsletter Member communications Contracted services to the ballot measure committee Certain limited fundraising expenses Raising money for the ballot measure committee where the contributions go directly to theballot measure committee (funds do not pass through the org) You can ask people to donate to the main ballot measure committee and only your fundraising costs would count as a contribution toward these thresholds, some fundraising costs are even exempt from reporting. Final thoughts? Often critically important advocacy Private foundations! You can and should support this work, even though you cannot directly advocate or fund it. How? general support grants specific project grants for non-lobbying portions of the work educate the public about the ballot measure process communications that qualify as nonpartisan analysis communications that are neutral urging voters to study the issue Resources Bolder Advocacy ballot measure toolkit Seize the Initiative Foundations and Ballot Measures California Campaign Finance and Ballot Measure Guide Ballot Measure Activities Exempt from California Disclosure Laws Initiating Policy Change: Circulating Ballot Initiatives in California Texas Campaign Finance and Ballot Measure Guide
	28 Jul 2021	Nan Aron on Bolder Advocacy	00:26:15
On this edition, our first interview. These will be chats with nonprofit leaders, discussing the ins and outs of advocating on the issues of the day. We'll mix these in with our episodes on rules and advocacy in action as a way to bring insight to the rules we cover, and elevate the voices of the groups we work with and the folks making substantive policy change through their advocacy. For our first interview, Alliance for Justice president Nan Aron. As loyal listeners to this show know, we're attorneys with AFJ's Bolder Advocacy Program. So we brought Nan on to talk about Bolder Advocacy's fascinating 80s era origin story, its early successes and challenges, how we've evolved through the years, and what Nan's optimistic about as she prepares to move on to her next adventure. Learn more about Nan.
	10 Aug 2022	Foundation Engagement in Election Season	00:18:08
We spend a lot of time on the pod talking about what public charities can do around election season, but let's spend some time talking to the funders out there. If you’re making grants to public charities, you play a big role in your communities... and as it turns out, you can also join them in many of the same nonpartisan activities around elections. On this episode, we’re covering the types of voter engagement and funding opportunities available to private and public foundations. Nonpartisan Candidate Education Great way to make sure the candidates understand the issues of importance to your foundation and its work Candidate education must be done by both private and public foundations in a nonpartisan way. Being nonpartisan means no support or opposition of candidates (facts and circumstances test) For candidate education Offer educational materials to all candidates in a race Make efforts to ensure that candidates are provided with equal information If making a legislative ask in your educational materials, it could count as lobbying if person running for office is incumbent legislator That’s a no for private foundations, but public foundations are free to engage in lobbying in limited amounts Candidate Debates / Forums Public and Private foundations can get the candidate together so that they can relay information about their policy positions to voters Again, facts and circumstances matter... keep it nonpartisan! Invite all viable candidates Impartial moderator / unbiased audience Fair rules with open-ended questions covering a broad range of issues Provide equal opportunities for candidates to respond What happens if all candidates decide not to participate? The more that do agree to participate, the better.... really comes down to a facts and circumstances analysis Election Advocacy Funding Provide general operating support to your public charity grantees Can be used for any permissible 501(c)(3) purpose By providing grantees with flexibility to spend funds how they choose, you give them the option to use your funding to engage in nonpartisan election season activities Provide grants to fund specific, nonpartisan, election season advocacy programs Just remember private foundations should avoid earmarking grant funds for lobbying In addition, there are special rules related to private foundation voter registration grants. (Section 4945(f) of tax code) Does not apply to other GOTV activities Resources Voter Registration Rules for Private Foundations Debating the Future: Foundations Can Educate the Community Through Candidate Debates Investing in Change: A Funder’s Guide to Supporting Advocacy
	12 Jan 2022	Secrets of Form 990	00:32:13
On this episode of the pod, we’re going to walk you through the types of information you can get from a 990. You’ll hear how that information is helpful to a variety of individuals including: a new Executive Director, board members, the press, staff, job applicants, donors, and more. Our Attorneys for this Episode Jen Powis Leslie Barnes Quyen Tu Shownotes Why nonprofits are required to publicly disclose certain legal and financial information. The different kinds of Form 990s including: Form 990 Form 990 EZ Form 990-N Form 990-PF When are Form 990s due? What are the penalties and fines for not filing?   What can you find in a 990? Identity, Tax Status, and Tax Year How Much Income Did the Filer Receive and From What Sources? How Did the Filer’s Total Expenses Break Down? What Can You Tell from Net Assets? Number of employees and board members, organization’s website, and EIN  What Kinds of Programs Does the Filer Run and How Much Does It Spend on Them? Good Governance – Conflict of Interest, Whistleblower, Record Retention and Compensation Policies Who Are the Filer’s Board Members, Officers, Key Employees, and How Much Does Its Top Staff Get Paid?   Did the Filer Initiate Some New Activity, Change Its Processes for Governing or Engage in Any Excess Benefit Transactions? Did the Filer Engage in Any Self-Dealing Transactions During the Year?  Does the Filer Lobby? When nonprofits must provide copies of financial documents to the public In-person requests Requests in writing Charges for copying and mail must be arranged in advance Fines for noncompliance Filers who share their 990s on their website are not obligated to produce copies upon request  As a reminder, this episode is just about the tax filing to the federal government (the 990) at the end of your fiscal year. Each state may also require a nonprofit public charity to file other types of forms, perhaps a copy of the 990, or some other tax filing. So make sure if you’re a staff person that you work with your bookkeeper to understand all the end of the year filings you need to provide.   Resources  Guidance on how to complete a Form 990 from the IRS Give Me Your 990 Keeping Track: A Guide to Recordkeeping for Advocacy Charities Where to look for Form 990s:  Nonprofit Explorer by ProPublica GuideStar IRS Apply for an Employer Identification Number (EIN) Online
	08 Sep 2021	COVID Advocacy	00:24:20
On this episode, we are covering advocacy during the COVID-19 pandemic. COVID is wrecking-havoc on our health, our healthcare system, the way we conduct business and engage in community outreach, on educational institutions, and more. The good news is that nonprofit organizations are well-equipped to provide a voice on how to effectively respond to the challenges of a global pandemic. Attorneys for this episode: Jen Powis, Natalie Ossenfort, Leslie Barnes Topics: Quick nonprofit advocacy refresher  How does this relate to COVID?  Examples of how nonprofits are advocating during COVID-19 Housing – Catholic Charities, Causa Justa Decarceration – Faith in Texas, Courtwatch PG Public Education - ACLU Democracy – Civic TN Resources: Factsheet: Administrative Advocacy  Factsheet: Public Charities Can Lobby  Blog: Nonprofit Advocacy & COVID-19  Influencing Public Policy in the Digital Age  Accountability Advocacy for 501(c)(3)s  Rules of the Game 02: Holding Elected Officials Accountable
	20 Mar 2024	Ask Us Anything	00:12:48
On this edition, we answer some of those “greatest hits” questions we always talk about in the intro every week. And since we have primaries and spring elections coming up, we decided to do an all-elections episode to get you ready for your election season advocacy. Lawyers for this Episode Sarah Efthymiou Susan Finkle Sourlis Tim Mooney Shownotes “Can our 501(c)(3) invite a candidate to speak at our fundraising event?” “In Oregon, we have 5 of our 7 Supreme Court seats up for election this spring, but since the candidates are nonpartisan I was wondering if our (c)(3) can endorse? Are they like ballot measures?” “We know that 501c3s cannot encourage or engage in activity that would support or oppose a candidate for elected office. But what if the c3 asked voters to vote uncommitted? Is that the same thing?” Resources The Rules of the Game: A Guide to Election-Related Activities for 501(c)(3)s Running the Advocacy Race: Bolder Advocacy’s Top Resources for an Impactful 2024 Election Season Hosting Candidates at Charitable Events Election Checklist for 501(c)(3) public charities
	29 Nov 2022	Giving Thanks for Ballot Measure Wins	00:23:03
Tis the season for giving thanks, and we here at the Rules of the Game podcast are immensely grateful for the amazing work done by nonprofits across the country to advocate on behalf of ballot measures during the midterm elections. On this episode, we’ll highlight several noteworthy wins. From protecting reproductive rights to expanding education access for Dreamers, it was truly a remarkable year for rallying public support and seizing policy wins at the ballot box. Our attorneys for this episode Leslie Barnes Natalie Ossenfort Tim Mooney Shownotes Ballot Measures: A Quick Review of the Rules Yes, 501(c)(3) *public charities* CAN support / oppose ballot measures (including ballot initiatives, bond proposals, constitutional amendments, etc.) Public charities can lobby (within their lobbying limits) Advocacy for or against a measure = lobbying The public is a legislator in the ballot measure context Under the insubstantial part test, ballot measure advocacy = lobbying. Using the 501(h) election, ballot measure advocacy = DIRECT lobbying. Public charities should refrain from supporting / opposing candidates that may appear on the same ballot (remain nonpartisan) Different rules for *private foundations, which should NOT engage in ballot measure advocacy due to prohibitive excise tax, but can take advantage of lobbying exceptions and use general support grants and specific project grant safe-harbors to support the work of their grantees 501(c)(4)s* can engage in nonpartisan as well as partisan ballot measure work, but partisan work should remain a secondary activity of the organization Regardless of what type of tax-exempt org you may work for, also keep in mind state / local law, which may require reporting of ballot measure activities and expenditures Big Wins! Arizona Proposition 308 Championed by Mi Familia Vota, Unidos US, Arizona Community Foundation, and more! Grants undocumented Arizona high school graduates the ability to obtain in-state college tuition prices and gets rid of Prop 300, which passed with 71% of vote in 2006 and banned state benefits for undocumented persons Measure 26-228 in Portland, Oregon Championed by Coalition of Communities of Color (Unite Oregon, Latino Network, Muslim Educational Trust, Imagine Black, NAYA Family Center, Pacific Islander & Asian Family Center, LWV Portland, etc. Expands City Council - Creates four City Council districts with three councilors each and ends City Councilmembers managing day-to-day city services and operations. Emancipation on the Ballot 5 states (OR, TN, AL, LA, and VT) considered proposed state constitutional amendments asking voters whether to abolish slavery Passed in 4 states. LA voters will try again with a revised ballot measure. NAACP Legal Defense and Education Fund explains why slavery is still legal in over a dozen states and permitted under the US constitution Why Slavery is Still Legal in America – And How Voters Can Take Action (naacpldf.org) Congress considering amendment to 13^th Amendment Alabama Citizens for Constitutional Reform worked to pass AL’s new constitution that removed slavery as well as multiple racist provisions Nonprofits will continue to play vital role in implementing these laws Michigan Proposal 3 (aka Reproductive Freedom for All Proposal) Establishes new independent right to reproductive freedom in state constitution and invalidates conflicting state laws Allows state to regulate abortion after fetal viability, but not if abortion is necessary for patient’s physical or mental health Supported by Planned Parenthood Advocates of Michigan, ACLU of Michigan, Michigan Voices, and others Similar wins in California and Vermont. VT’s Proposal 5 won with 72% of the vote! Abortion rights now enshrined in VT constitution. It was supported by groups like ACLU of VT, LWV VT, Alliance for a Better VT and more. Michigan Proposal 2 (Expanding Voting Access) Championed by ACLU of Michigan, NAACP Michigan State Conference, and League of Women Voters of Michigan Changes voting policies in Michigan, including requiring nine days of early voting, authorizing absentee ballot drop boxes, and allowing voters without photo ID to sign an affidavit verifying their identity. DC Initiative 82 Championed by DC Committee to Build a Better Restaurant Industry, National Center for Lesbian Rights, DC for Democracy, National Employment Law Project Once again the voters are eliminating the sub-minimum tipped wage, and all servers and bartenders that were under this system will be moved into full minimum wage over the course of the next few years. Resources Ballot Measures and Public Charities: Yes, You Can Influence that Vote Ballot Measures and Recalls: Basic Rules for 501(c)(3) Public Charities, 501(c)(4)s, and Unions Being a Player: A Guide to IRS Lobbying Regulations for Advocacy Charities Foundations and Ballot Measures Bolder Advocacy’s TA hotline: 866-NP-LOBBY Email us at advocacy@afj.org Our website is org
	01 Dec 2021	Your Questions: Ask Us Anything	00:33:20
In this episode, we turn to your questions. We put out the ask for listeners to send in questions on nonprofit advocacy, and on this episode, we’re going to answer a handful of the questions we’ve received that stood out. We’ll ease you in and ramp up the levels of difficulties. Ever wonder what types of questions we get at Bolder Advocacy? Stick around and find out! Lawyers for this episode Tim Mooney Quyen Tu Jen Powis Show Notes What is the difference between a nonprofit and a 501(c)(3)? Where on my 990 do I look to see if I have selected the 501(h) election for measuring my lobbying? And if I file today, is it effective next year, or this year? Can a board member of a non-profit sign on to a partisan statement or call to action and list their affiliation with the non-profit if it is noted that affiliations are for "identification purposes only"? Where on my 990 do I look to see if I have selected the 501(h) election for measuring my lobbying? And if I file today, is it effective next year, or this year? We have a 501(c)(3), and our board is considering forming an affiliated 501(c)(4). Can we use c3 dollars to hire initial c4 staff or to pay for start-up overhead? Are there any issues with establishing a bail fund specifically to bail out protesters? Specifically, the IRS states that activities such as strikes, economic boycotts, picketing, and mass demonstrations are permissible methods of furthering the educational and charitable purpose of a 501(c)(3) organization, as long as three conditions are satisfied: the organization’s purpose is charitable; the organization’s activities are neither illegal, contrary to public policy, nor in conflict with express statutory restrictions or limitations; and the activities of the organization are in furtherance of its exempt purpose and reasonably related to the accomplishment of such purpose. IRS guidance, from 1976 Examples of bail funds that likely qualify RAICES Bail Project Resources Maximize Your Lobbying Limit 501(c)(3) Employees Running for Office The Practical Implications of Affiliated 501(c)(3)s and 501(c)(4)s IRS Form 5768 - electing 501(h) IRS Form 8976 - notice to operate as a (c)(4)
	18 May 2022	Candidate Debates and Forums	00:22:42
On this episode, our third in our 2022 Election series, we thought we’d look at how nonprofits can further democracy through candidate debates. Since the pandemic, we’ve seen organizations get seriously creative in using technology to engage and keep us safe and socially distanced. If you’re a long-time listener, you might recall that we also hosted an episode on Candidate Debates in 2020, back when we launched during the shutdown. Link: Attorneys for this episode Leslie Barnes, Tim Mooney, Quyen Tu Shownotes Public charities can convene candidate debates and forums The safe harbor for (c)(3)s hosting candidate debates Narrowing invitees based on nonpartisan criteria Publicize widely and invite public Neutral moderator Questions: broad and wide-ranging topics Equal treatment of each candidate No pledges Best practices Hosting a debate watch party and commenting on debates Fact checking is ok, supporting/opposing candidates is not Forums Facts & Circumstances analysis Federal university rule Candidate meet and greets Resources Hosting Candidate Debates: Public Charities Can Educate the Community Through Candidate Debates  Commenting on Candidates and Campaigns: How 501(c)(3)s Can Respond During an Election Year  Responding During Election Season and Debates  Sample 501(c)(3) Organizational Policy for Election Season  Rev. Rul. 2007-41
	09 Mar 2022	Funding 501(c)(4)s	00:19:25
On this episode, we’ll tackle a question we receive regularly: What can we do to raise funds for our 501(c)(4)? 501(c)(4) social welfare organizations are tax exempt, but they do not receive tax deductible contributions. While this may sometimes seem like a barrier to fundraising, we come to you today bearing excellent news. There are several ways to effectively secure funding for 501(c)(4) activities.  Our Attorneys for this Episode  Natalie Ossenfort  Tim Mooney   Show Notes Refresher on social welfare organizations Several sources of funding for 501(c)(4)s Individuals Community Foundations and other Public Charities Private Foundations (must use expenditure responsibility otherwise it’s a taxable expenditure) A pre-grant inquiry A written grant agreement specifying the purpose of the grant and including certain terms Reports from the Grantee Report the grant on the grantor’s 990-PF Resources  Investing in Change: A Funder’s Guide to Supporting Advocacy  How to Fund a 501(c)(4): What nonprofits and foundations need to know
	01 Nov 2023	PAC Taxonomy	00:14:30
On this edition, we revisit PACs by talking about three different categories you run into every election cycle. What makes a Super PAC super? What can a traditional PAC do? And will the IRS revoke your tax-exempt status if your charity has to register or form a ballot measure PAC? We’re delving into PAC taxonomy to answer these questions today! Lawyers for this episode Tim Mooney Susan Finkle Sourlis Quyen Tu Shownotes Defining the various types of PACs. We came up with two approaches. 1. What activity you want to undertake? 2. What kind of money you want to raise and in what amount? What is your priority? If you want the most freedom in activities, then there are more restrictions on fundraising or vice versa. We’re covering three types of PACs: 1. Super PACs sometimes called IE PACs 2. Traditional PACs (could be state or federal) 3. Ballot Measure PACs Resources Seize the Initiative: A Legal Guide on Ballot Measures for Nonprofits and Foundations Ballot Measures and Recalls: Basic Rules for 501(c)(3) Public Charities, 501(c)(4)s, and Unions 501(c)(3) Public Charities and Ballot Measures Ballot Measures Toolkit (compilation of resources) Nonprofit Requirements for California Ballot Measures (flow chart) Ballot Initiatives: How Nonprofits Can Stand Up for Direct Democracy (blog) A New Future for Reproductive Rights: Ohio’s Critical Elections (blog) Nonprofit Coalition Helps Extend Health Insurance Coverage to 90,000 Nebraskans (blog) Ballot Measure Committees: Campaign and Registration Requirements (California Secretary of State) What is a California Ballot Measure Committee? (from the Fair Political Practices Commission)
	03 Nov 2021	Advocacy by 501(c)(4)s - Part 2	00:34:33
On this episode, so you have a 501(c)(4) to advocate on your issues. How do you fund it when you can’t offer tax deductibility to your donors? And what’s so great about them around election season? Listen up and we’ll talk fundraising strategies and give an overview on the power of independent expenditures. This is the second of a two-part series. Lawyers for this episode Tim Mooney Quyen Tu Jen Powis Shownotes Funding strategies for 501(c)(4)s Non-deductibility disclaimers in solicitations Joint fundraisers Foundation grants Lobbying grants from 501(c)(3)s Independent expenditures Resources Why create a 501(c)(4)? 501(c)(4) Strategy and Discussion Guide Considering Starting a 501(c)4? Case Studies Primer on Social Welfare Organizations: Using 501(c)(4) Organizations for Good Power of Collaboration Starting a 501(c)(4) organization How to operate a 501(c)(4) The Connection Comparison of 501(c)(3) and 501(c)(4) permissible activities Accountability  Advocacy: How 501(c)(4)s Can Hold Elected Officials Accountable for Their Actions Why (c)(3)s and (c)(4)s need to work collaboratively Sample Timesheets Sample Cost Allocation Agreement Life Cycle of a Social Welfare Organization \| Internal Revenue Service (irs.gov)
	03 Feb 2022	Supreme Court Nomination Advocacy Revisited	00:15:57
On this special episode... we revisit how nonprofits can make their voice heard when there is a vacancy on the Supreme Court or any appointed judicial seat.  Our attorneys for this episode Tim Mooney Natalie Ossenfort Quyen Tu Opening Thoughts After the announcement that U.S. Supreme Court Justice Stephen Breyer will retire pending confirmation of his successor, groups are gearing up to influence President Biden’s nomination and the Senate confirmation vote. But before we talk about our advocacy and the rules of the game for advocacy in this area, we wanted to share the statement of AFJ President Rakim Brooks on Justice Breyer: Justice Breyer has always been one of the most active members of the bench — drawing as many laughs as any justice in recent history. His jurisprudence, however, has had the quiet dignity of a justice who understood that the proper role of the Court is to defer to the people and their elected representatives to decide our democracy’s most important questions. Time and time again, he has stood up against the wealthy and powerful to protect the fundamental rights and legal protections of millions of Americans. Read more from the AFJ statement Shownotes Work supporting or opposing a judicial nomination like SCOTUS counts as lobbying.  When does the meter start running for 501(c)(3) public charities?   Types of lobbying Do nonprofits have to worry about the rules around elections? AFJ and AFJ Action’s advocacy Resources Our new home for all of our resources on advocacy for judicial nominations President Biden’s Potential Supreme Court Shortlist (AFJ) Election Checklist for 501(c)(3) Public Charities: Ensuring Election Year Advocacy Efforts Remain Nonpartisan  Accountability Advocacy for 501(c)(3)s  Bolder Advocacy’s TA hotline: 866-NP-LOBBY Email us at advocacy@afj.org  Our website is bolderadvocacy.org
	27 Jul 2022	Candidate Education	00:17:30
Election season provides a great opportunity for nonprofits and foundations to elevate their issues with voters and candidates. On this episode we’re going to look at ways a variety of tax-exempt entities can engage in outreach to candidates and engage with political parties. We’ll look at ways nonprofits can attend political party conventions, help shape candidate and party platforms, educate candidates on community issues, respond to candidate questions, and more. Attorneys for this episode Natalie Roetzel Ossenfort Leslie Barnes Victor Rivera Labiosa Show Notes 501(c)(3) public charities can educate candidates on community issues. They can engage with candidates during in-person visits, phone calls, issue briefings, etc. Just remember, public charities must remain nonpartisan in their outreach by trying to ensure that each candidate is provided with identical or equivalent communications. Also note that if the candidate is an incumbent legislator, communication with them could be lobbying if you express a view on specific legislation. Not only can 501(c)(3) public charities proactively reach out to candidates to share information about their missions and research, but they can also respond to candidates’ questions. But there are a few things to keep in mind. The 501(c)(3) should treat candidates as they would other members of the public. For example, if a candidate calls for any data, you can point that candidate to your website just like you would with anyone else. The important thing is that you are not compiling data just for the candidate or their campaign and that you’re not conducting new research because a candidate requests it. This could be considered a candidate contribution. Take care not to serve as a policy strategist or research arm of the campaign. Remember, the 501(c)(3) should be careful about allowing its name to be used by the candidate’s campaign. We recommend as a best practice to designate an experienced staff member to talk with candidates. 501(c)(3) public charities can shape candidate and political party platforms and encourage candidates and political parties to talk about the issues. Take care not to praise or criticize a candidate that adopts your organization’s policy issues. To keep things nonpartisan, include a disclaimer in oral and written testimony that information is being provided for educational purposes only. 501(c)(4)s can engage in some partisan activity (support or opposition of candidates), but should be aware of FEC and other state laws prohibiting corporate campaign contributions (c)(4)s cannot coordinate strategy with federal candidates. (c)(4)s may be able to work with state and local candidates in about half of all states by following state campaign finance laws. Not all outreach and engagement amounts to a contribution – keeping it nonpartisan as part of your primary purpose Resources Nonpartisan Candidate Education: How 501(c)(3)s Can Talk to Candidates During an Election Year — Bolder Advocacy   Factsheet  Hosting Candidates at Charitable Events: Ensuring Candidate Appearances Remain Nonpartisan — Bolder Advocacy (factsheet)  Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations  The Connection
	26 Jul 2023	Advocacy in Action: People's Parity Project	00:23:59
On this episode, we are joined by special guest, Molly Coleman, the co-founder and executive director of People’s Parity Project (PPP), a 501(c)(3) organization dedicated to harnessing the organizing power of lawyers and law students to create a legal system that prioritizes the people over corporate profits. Molly shares the inspiring journey of PPP, starting as a grassroots law student organizing effort to its current nationwide presence, fighting for a better legal profession and a justice-centered legal system. We explore the challenges and learning curves faced by PPP as a coalition of law students and new attorneys, the need for reform in legal education, and the importance of public engagement to effect change. Join us as we uncover the bold projects and imaginative strategies PPP is employing to shape a future where justice prevails. Attorneys for this episode: Quyen Tu, Tim Mooney Guest: Molly Coleman, Co-Founder and Executive Director of People’s Parity Project Questions What is People’s Parity Project, and how did you get started? Where does PPP draw its inspiration from? As law students and new attorneys, what are the learning curves you face in this work and are there balancing advantages to the perspectives you bring? What are your thoughts on law school reform? What are things we need to fix the legal system? How does the structure of being a (c)(3) organization help and hinder what you want to accomplish? How can people get involved, including students looking to starting a a chapter at their law school or graduates starting one at their alma mater? Resources: People’s Parity Project
	17 May 2023	Resignation Advocacy	00:12:07
Sometimes, public officials don’t behave the way we hope they will. Whether it’s a conflict of interest, outright corruption, or even a criminal offense we have seen examples of government officials that break the trust of the people they serve. While some may find their way out of office at the next election or through impeachment, those options may not be available. On this episode, we tackle advocating for resignation when a problematic public official needs to step down now. Attorneys for this episode Natalie Ossenfort Tim Mooney Why would one advocate for resignation over something else? Lifetime tenures with no end of terms Impeachment processes aren’t politically feasible Elections for the term are years away and the conduct is too egregious to wait out For 501(c)(3)s: Prohibitions on supporting or opposing candidates for public office Can my nonprofit call for the resignation of appointed or elected officials? The IRS has given no guidance on this, but we can make some informed calls based on parallel guidance Answer: Yes, almost without limit unless the call for resignation touches on limited or restricted activity Isn’t this the same as supporting or opposing candidates? Not usually - no elections involved in a call to resign. Calls for resignation could be an election issue, however (tread carefully if a (c)(3)) Special caution should be exercised if advocating for resignation of an elected official (e.g. don’t want to suggest who should (or should not) be elected to fill the position if resignation happens) Note this is very different than supporting a recall vote, which is an election and would therefore be prohibited activity for a 501(c)(3) Could this be lobbying? Only if there is a process where there is a vote of a legislative body and you advocate for a vote i.e. An oversight committee considers the conduct of a member and votes on a resolution call for expulsion, impeachment or resignation. Examples Calls in years past for President Trump to resign (sorry you’ll have to be more specific) before and during impeachment(s) that did not support/oppose any votes on impeachment in the House or the Senate trial Calls for Justice Thomas to resign in light of discovery of unreported financial conflicts of interest. Sweetheart real estate deals, private school tuition, and lavish vacations. Oh my! Calls for Rep. Santos to resign after indictment on multiple federal criminal charges Resources Raising the Bar: Nonprofits and the Fight for Judicial Integrity Ballot Measures and Recalls: Basic Rules for 501(c)(3) Public Charities, 501(c)(4)s, and Unions Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations AFJ’s call for Justice Thomas to resign
	23 Jun 2021	Advocacy Grants	00:17:38
On this episode of Rules of the Game, we’re going to talk about money. Because at this point you already know that 501(c)(3) public charities and 501(c)(4) social welfare organizations are allowed to lobby and pursue robust advocacy agendas, but how can they secure funding to make their short and long-term advocacy goals a reality? Stick with us for the next few minutes, and we’ll have the answers you are looking for. Our hosts for this episode: Natalie Ossenfort Jen Powis MISCONCEPTION #1: Foundations are not allowed to fund lobbying - REALITY: Both public and private foundations can fund grantees that lobby COMMUNITY FOUNDATIONS Just another type of public charity Allowed to engage in lobbying and directly fund grantee lobbying activities Lobbying grants will count against lobbying limit of foundation and public charity grantee PRIVATE FOUNDATIONS Rules for private foundations are a bit more restrictive than those for public charities / community foundations Not allowed to engage in lobbying and effectively prohibited from earmarking grants for lobbying purposes (if they do these activities, the foundation and managers are subject to a prohibitive excise tax) This does not mean that private foundations can’t fund grantees that lobby: General support grants are not earmarked for any particular purpose, so a grantee could choose to use those funds for lobbying without exposing their private foundation funder to an excise tax Specific project grants are another option. So long as the grantee’s project budget clearly delineates between lobbying and non-lobbying expenses, the private foundation can fund up to the non-lobbying portion of the grant request without earmarking funds for lobbying / exposing itself to an excise tax. Grantees can go to multiple PF’s, each can give up to the non-lobbying portion of the grant request. GENERAL Both private and public foundations must prohibit their funds from being used for partisan political purposes / support or opposition of candidates Grantees should carefully check the language of their grant agreements to see if lobbying is prohibited. Language that says that the funds are “not earmarked for lobbying” is not the same as language that says that lobbying is prohibited. EXAMPLES that sound restrictive, but actually permit lobbying: “Lobbying and Non-Permitted Uses: This grant is not in any way earmarked to support or carry on any lobbying or voter registration activity. Grantee warrants that none of these funds will be used to influence legislation unless permitted by law.” “This grant is not earmarked for influencing legislation within the meaning of IRC Section 4945(e), and the foundation and Grantee have made no agreement, oral or written, to that effect.” MISCONCEPTION #2: Foundations can’t fund public charity voter registration drives Both private and public foundations can fund the NONPARTISAN voter registration activities of public charities, but the rules for private foundations can be a bit complicated... VR Drive must be nonpartisan, over multiple election cycles, in five or more states and cannot be subject to conditions requiring use of the funding in a specific state or election cycle. There are also requirements related to the grantee’s finances (e.g. at least 85% of organization’s income must be spent on activities relating to the purposes for which it was organized) Public charities can receive an advanced ruling from IRS certifying their ability to receive private foundation voter registration grants (confirms that organization meets the requirements of sec. 4945(f) of tax code) MISCONCEPTION #3: Foundations are not allowed to fund 501(c)(4)s. REALITY: Both private and public foundations can fund 501(c)(4)s.... if they know the rules COMMUNITY FOUNDATIONS Can fund any work conducted by 501(c)(4) that the community foundation itself would be allowed to engage in (e.g. lobbying, but NOT partisan political activity) IRS presumes that grant to 501(c)(4) is for lobbying needs to count against public foundation’s grassroots lobbying limit (unless grant was expressly made for direct lobbying purposes and foundation can show that funds were spent on direct lobbying) Grant will not be counted as a lobbying expense if it is a controlled grant expressly given for non-lobbying purposes (prohibits lobbying with grant funds) PRIVATE FOUNDATIONS Must use “expenditure responsibility” when making grants to organizations that are not 501(c)(3)s Must conduct a pre-grant inquiry and execute a written grant agreement. The foundation must ensure that funds are spent only for the purposes expressly agreed upon. Must obtain detailed reports from grantee about how funds are spent Must provide complete report of expenditures to IRS on annual 990-PF Must prohibit partisan political activities AND lobbying. Because of this, it’s often easier for 501(c)(4)s to raise lobbying funds from individuals and community foundations. Resources Foundation Advocacy Grants: What Grantees Need to Know Investing in Change: A Funder’s Guide to Supporting Advocacy
	24 Feb 2021	Lobbying Series Part 4 - Lobbying Exceptions	00:31:07
Lobbying Series Part 4 – Lobbying Exceptions On this episode, our fourth in our on-going lobbying series, we’ll focus on lobbying exceptions for all 501(c)(3)s, even private foundations. Attorney Co-hosts Leslie Barnes Tim Mooney Shyaam Subramanian The Basics Reminder to check out the last two episodes on direct and grassroots lobbying for the definitions under 501(h). We’ve spent a lot of time talking about the importance of lobbying as a matter of good policy. You know who else agrees? Congress and the IRS! The law and regulations set up several lobbying exceptions – specific activity that is so important for policymaking that even though it would count as lobbying under the definitions, Congress and the IRS specifically exclude it from the tally. Even better – remember when we mentioned private foundations are heavily taxed if they engage in lobbying? These exceptions are available to them as well! Are you an organization that uses the insubstantial part test to measure lobbying? You may use some of these exceptions, but there are differences. Give us a call! The Exceptions Nonpartisan Analysis, Study, or Research (“The 50 Page Report Exception”) An exception to grassroots and direct lobbying Probably the most important exception – many charities do a ton of advocacy work, and may report no lobbying because they use this. Full and fair discussion Distributed widely May contain a view on legislation May also contain an indirect call to action (and only an indirect one!) Typically, this is a written report, but the regulations don’t mandate that. Could be a podcast or a YouTube video, so long as the two prongs are met. The synergy effect: non-lobbying report aids parallel lobbying efforts. Watch out for subsequent use! Don’t use this exception, then slap a cover letter on the report and include a direct call to action. This negates the whole exception for the report and then it all counts as grassroots lobbying. That’s a rebuttable presumption, so there are some ways to back out of it, but it’s very narrow. Examinations of Broad Social, Economic, or Similar Problems (“The Less Helpful Than It Seems Exception”) You discuss broad social, economic, or similar problems but do not express a view on specific legislation. Example: You about the problems uninsured people have accessing healthcare, without discussing legislation to fund a national healthcare program that provides health insurance for all Americans. Could think of it as, “we’re talking about the problems, not the solutions.” You might think – wait, if we’re not talking about legislation, how is this an exception? And we agree. But I think it is useful in the sense that you know you can comfortably talk about problems if you don’t talk about specific legislative solutions. You could even talk about administrative solutions! For example, President Biden should block the Keystone XL pipeline through an Executive Order. Not legislative! Or “Corporations should prioritize climate and energy efficiency goals, not just profit.” Not even about policy but could be impactful. Technical Advice or Assistance (“The Permission Slip”) Providing testimony to legislative committees will often count as lobbying. But Congress wanted to ensure they had access to experts on subject matter relating to legislation. So, they included the Technical Advice or Technical Assistance exception as one of the activities that will not as lobbying for public charities or private foundations. So when you hear us say “Nonprofits are trusted messengers” this is part of what we mean. Congress wants to hear from you!! The elements or requirements of this exception are: Written request from a governmental body (e.g., legislative committee or subcommittee); Response is available to every member of the body; Response is limited to details of request; and Response can include opinions or recommendations if requested. What it’s not: Responding to a request from one or two legislators or a caucus of House Democratic lawmakers for input on a bill draft. Responding to a general public notice for an upcoming city council meeting for which members of the public are invited to testify. One example of how it could be used: The Chair of the House Health and Public Policy Committee sends an email to your organization asking the Executive Director to testify next week on the specific portions of a bill dealing with parental notification of minors prior to medical procedures. Your staff could spend time compiling data needed for the ED’s testimony as well as preparing a large visual display and preparing a section by section analysis of the parts of the bills the Chair’s inquiry pertained to and copies for each committee member. The staff and ED’s times spent preparing to testify as well as the time and resources spent to testify would NOT count as a lobbying expenditure. Self-Defense (“The Not as Available as it May Seem at First Exception”) An exception to direct lobbying communications with legislators regarding possible actions of that body which could affect the organization’s existence, powers, duties, tax-exempt status, or the deductibility of contributions to the organization. So long as the subject matter of the communication is limited to these specific areas, an organization may communicate with legislative bodies, their staff or even their individual members, and may also make expenditures to initiate legislation dealing with these specific topics. What it’s not: hey, we’re a neighborhood group opposing development of the farm next door into a cement plant because it will effectively destroy our neighborhood. Important advocacy, but not impacting the existence or powers of the organization. What it’s not part 2: A bill pending in Congress would raise the bulk mailing postage rates for nonprofits. Important to lobby perhaps, but just impacts your costs not your power. What it could be: any attempts by Congress to limit (for example) civil rights organizations or environmental groups from qualifying as charities. Or limiting tax deductibility of donations to groups that lobby (sidebar: you can’t earmark donations for lobbying and get a deduction). This exception can be used prospectively as well as defensively. So a bill to temporarily increase deductibility of donations through the end of COVID would qualify. Jointly Funded Project Exception If private foundations communicate with legislators about legislation impacting programs they jointly fund with government, it’s not lobbying under IRS rules. To use this exception, private foundations must not discuss specific legislative issues unrelated to the jointly funded program. Example: Regional Census Fund. The Seattle Foundation contributed money to this effort and administered the fund. The City of Seattle and King County each invested resources in the effort. The fund supported community-based organizations to conduct Census outreach in hard-to-count communities. They reached out to residents in historically underrepresented communities, including communities of color, immigrants and refugees, native people, LGBTQ residents and others. Note: Seattle Foundation is a public charity. This exception also applies to PROSPECTIVE jointly funded projects! So, if the private foundation is considering jointly funding a project with the govt. they could engage in conversations w lawmakers under this exceptions. Also, if a private foundation makes a grant to an organization on the condition that the organization receive matching support from a governmental body, that fact does not make the grant a lobbying expenditure. How are these reported? They aren’t - track these as you would any other non-lobbying activity. Junk drawer of final thoughts Reminder: private foundations can use these exceptions. These aren’t lobbying, so often you can use restricted funds on these. Prep work for these activities also does not count as lobbying. We’re not sure if the advocacy we want to do is in an exception or not. Get in touch! Resources: Being a Player: A Guide to the IRS Lobbying Regulations for Advocacy Charities  What is Advocacy?  Worry-Free Lobbying For Nonprofits: How To Use The 501(h) Election To Maximize Effectiveness  Public Charities Can Lobby: Guidelines for 501(c)(3) Public Charities (Factsheet)  When Does Your Activity Become Lobbying? (Factsheet) What is Lobbying Under 501(h)? (Factsheet) Technical Advice Exception (Factsheet) Nonpartisan Analysis Study and Research Exception (Factsheet)
	17 Apr 2024	Ballot Measure Advocacy Takeaways from the 2024 BISC Conference	00:14:49
On this special edition from the BISC (Ballot Initiative Strategy Center) Road Ahead 2024 conference held in Las Vegas, we bring our takeaways from our sessions on ballot measure advocacy, including handling misinformation, tips on campaigning, garnering cross-ideological support and more. Lawyers on this episode: Sarah Efthymiou Tim Mooney Handling misinformation in ballot measure campaigns - Strategies to counter misinformation and disinformation. - Focus on highlighting correct information rather than amplifying incorrect details. How campaigning against ballot measure proponents is different than candidates - Discussion on conservative influencer, Brian Haywood. - His influence on ballot initiatives in Washington. - How non-candidates can be criticized without impacting tax-exempt status for 501(c)(3)s Cross-Ideological Support for Ballot Initiatives - How ballot measure work reflects populist views and forms unlikely coalitions. - Examples from various states including Florida’s cross-ideological support for returning citizens' rights. Role of Funders in Advocacy - The importance of funders in supporting grantees beyond financial contributions. - Tips on early funding and building infrastructure for effective campaigns. Conference Resources and Recommendations - Ballot Initiative Strategy Center - Seize the Initiative - Bolder Advocacy’s ballot measures toolkit
	10 Mar 2021	Lobbying Series Part 5 - Recordkeeping	00:21:41
Lobbying Series Part 5 – Recordkeeping On this episode, our fifth in our on-going lobbying series, we’ll focus on how 501(c)(3) public charities can keep good records of their lobbying and why it is important. Attorney Co-hosts Quyen Tu Tim Mooney Natalie Ossenfort Quick reminders: Check out the prior four episodes in our lobbying series on basics, definitions, and exceptions. Recordkeeping! The IRS must have a thousand rules! Would it surprise you that the answer is not really? IRS has a “reasonableness” standard If you are audited you are expected to be able to show your math on what you reported on your Form 990. Why keep good records of your lobbying? Charities must report their lobbying to the IRS every year. Exceeding lobbying limits leads to excise taxes and (eventually) jeopardizes tax-exempt status. Recordkeeping lets electing charities do more lobbying without fear. Recordkeeping helps a charity raise funds more effectively. Good recordkeeping is protection against false accusations. Recordkeeping is a good management tool. What do you track? Direct Costs Travel Printing costs Anything with a receipt that is all or mostly for lobbying Primary purpose is lobbying? Count it all. Less than half? Split proportionately. Staff Time Best option: Timesheets Occasional lobbying: Lobbying “incident” report One-shot lobbying: Memo to file Overhead costs Easiest with time sheets Add up total hours worked and total hours spent on direct lobbying Apply the percentage to all overhead (rent, utilities, internet access, support staff, etc.) Repeat for grassroots lobbying Junk drawer of final thoughts Do not adopt a system just because it is used by another organization – use the one that is most reasonable for your organization. Remember there are state and local reporting requirements too – make sure those are integrated into your system. Timesheets have much more utility beyond tracking lobbying – consider that when making your decision on a system. Resources Keeping Track: A Guide to Recordkeeping for Advocacy Charities Being a Player: A Guide to the IRS Lobbying Regulations for Advocacy Charities Sample Timesheets Simpler Timesheet Simplest Timesheet Complex Timesheet Simple Timesheet for Affiliated Organizations Complex Timesheet for Affiliated Organizations Timesheet with Lobbying Disclosure Tracking
	07 Feb 2024	Grassroots Advocacy	00:19:09
Exploring grassroots advocacy and the various activities that grassroots organizations can use to advance their mission and bring about positive policy change. Attorneys for this Episode Monika Graham Natalie Ossenfort Victor Rivera Shownotes Introduction Issue Advocacy and Lobbying Rallies, Town Halls, and Community Mobilization Persuading Elected Officials Advocacy Days and Lobbying Ballot Measures and Elections Commenting on Candidates and Campaigns Get Out the Vote Campaigns Spotlight: Grassroots Organizations Resources and Conclusion
	19 Oct 2022	Election Days Advocacy 2022	00:22:09
On this episode, we tackle election days advocacy. We intentionally say “days” since many states offer vote by mail or early in-person voting well before election day. This means that voting doesn’t just happen on election day itself, even though the election is on November 8th this year. We talked about the role nonprofits can play leading up to this period a few weeks ago — on this episode we talk about their big role in helping people vote during this "election days" period. Attorneys for this Episode Leslie Barnes Tim Mooney Victor Rivera Why should 501(c)(3)s do this work? 501(c)(3)s are trusted messengers. Educate your community and constituents about their different voting options. Rules for nonpartisan voter engagement No supporting/opposing candidates Other rules will vary by states and sometimes even counties Types of nonpartisan voter engagement on "voting days" Voter education What to expect going to the polls Polling locations Proper document/ID required for voting Vote by mail education or absentee voting Setting expectations for results GOTV Facilitate voting by offering rides to polls (ex. Souls to the Polls) But check state laws. Absentee voting, line warming, what can be worn inside polling places providing childcare or identify childcare services Translation of voting materials for non-English readers. Social media messaging Text banking, etc. etc. Election protection Provisional ballots Be a poll worker, poll monitor or staff voter protection hotlines in your community. 866-OUR-VOTE is probably the most well-known election hotline in the NP community. Educate on misinformation and voter intimidation. Litigation Example: Texas Civil Rights Project. Stopped voter “purges” that would have affected many naturalized citizens. https://www.bolderadvocacy.org/story/legal-advocacy-in-action-texas-civil-rights-project/ Mobilize public support for safe and fair election Private Foundations Private Foundations can fund all nonpartisan efforts (except you cannot earmark funds for voter registration drives without complying with additional rules) election protection litigation poll monitoring rides to the polls supporting poll workers for everything they need on election days. voter education messaging Partisan work 501(c)(4)s-can do everything a c3 can do + they could do one of these activities in a partisan manner. Resources Nonprofit Voter Assistance Guides – 19 states Appendix B of Rules of the Game: Permissible Nonpartisan 501(c)(3) and Partisan Campaign Contact on Voter Engagement and Protection Efforts Voter Protection by 501(c)(3)s Voter Registration Deadlines by State (Vote.org) State Compendium of Election Worker Laws and Statutes (U.S. Election Assistance Commission) Do you want to be a poll worker? Learn more here: https://www.powerthepolls.org/ Election Protection https://866ourvote.org/
	14 Jul 2021	Building Effective Coalitions	00:22:42
On this episode, we chat about working in coalitions - one of the most effective ways for advocacy organizations to share and maximize resources to make real policy change. We go over five things to consider as you form your coalition to effectively work together. Attorneys for this episode: Tim Mooney, Jen Powis, Ronnie Pawelko Topics: Structure Decision making Dealing with conflict Funding Assests, lists and websites Resources: Rules of the Game 29: Affiliation and Coalition Basics The Connection Coalition Checklist Technical Assistance
	22 Mar 2023	Funding 501(c)(4)s	00:18:19
We sometimes refer to 501(c)(4)s are the multitools of tax-exempt organizations because they can advocate in so many ways. But because they can engage in partisan political activity, they aren’t as easy to fundraise for… but that’s where this podcast steps in! On this episode, we cover the ways to fund a 501(c)(4) and why it’s something all funders should consider to achieve their policy goals. Attorneys for this episode Leslie Barnes Natalie Ossenfort Tim Mooney Shownotes It’s harder to fund a (c)(4) compared to a (c)(3) - why? Individuals cannot deduct contributions from income tax (that’s why disclaimers required notifying donors that contributions are not tax-deductible) Foundations can only fund what they can do themselves (rules are more restrictive for private foundations that for public foundations) Both prohibited from funding partisan political activities Ability to fund lobbying varies based on type of foundation Why fund a (c)(4)? They can do more in relation to the causes you care about (which may be important if you’re an individual funder) Unlimited lobbying Some partisan, political activity (as secondary activity) They might have better expertise than other orgs Subject matter experts, staff Bigger impact in systems change, change the electoral landscape How to fund Individuals Not many restrictions donations not tax deductible Public charities/Public foundations Need to restrict funds from being used for partisan electoral purposes Best to direct how much of the funds can be used for lobbying By default, grants to c4 are treated as lobbying absent evidence to the contrary (count against grassroots lobbying limit) Grassroots lobbying grant counts against Grassroots lobbying limit Direct lobbying grant counts against direct lobbying limit IF you can show that funds were actually spent on direct lobbying (otherwise, default is to count against GR limit) Can make a controlled grant to avoid having to count the grant against lobbying limits, but this requires grantee to use funds for non-lobbying purposes Example – granting unused lobbying capacity Private foundations Expenditure responsibility grants 1) Requires pre-grant inquiry (develop level of trust with potential grantee to build confidence that grant will be used only for specified purposes. 2) Requires a written, signed grant agreement Has to restrict lobbying, partisan political activity, voter registration In most cases, must also restrict grants to individuals 3) Requires grant reports on how funds were spent and progress toward achieving grant objectives Also can use this rule to fund other nonc3s. Resources Philanthropy Advocacy Playbook Investing in Change: A Funder’s Guide to Supporting Advocacy Maximizing Your Advocacy How to Fund a 501(c)(4)
	28 Dec 2022	Top 10 Things Public Charities Can Do to Get Ready for 2023	00:17:16
On this episode, we’ll discuss how your organization can prepare to maximize your advocacy and impact in 2023. With several states gearing up for new legislative sessions and the 118th United States Congress about to head to work, the time is ripe for ensuring that your organization is ready to boldly advocate on behalf of the communities and causes you care about. That’s why today we present to you the Top 10 things your public charity can do now to get ready for 2023. Link - Our attorneys for this episode Tim Mooney Natalie Ossenfort Quyen Tu 1. Calculate Your Lobbying Limit If your organization has made the 501(h) election, your total lobbying limit is based on your organization’s annual exempt purpose expenditures. You can use our lobbying calculator to estimate how much your organization can spend during your fiscal year on lobbying activities. By understanding how much you are allowed to spend on lobbying, you can more effectively prepare for upcoming legislative sessions. 2. If you haven’t done so already, consider making the 501(h) election. Most public charities have the option to maximize their lobbying limits by making the 501(h) election. Organizations that do can easily calculate their lobbying limits and, in some instances, allocate up to 20% of their budgets to lobbying activities. If you don’t, however, your lobbying limits are based on the somewhat vague and confusing “insubstantial part test”, which limits lobbying to around 3-5% of an organization’s overall activities each year. 3. Brush Up on State Lobbying Disclosure Laws in preparation for upcoming legislative sessions – We have a Lobbying Practical Guidance series that will help! Created in partnership with the Democracy Capacity Project, this series will help you and your nonprofit determine how state lobbying disclosure rules may impact your policy work We currently have guides published for 19 states, but several more are coming soon! 4. Remember that lobbying at the Federal level (to Congress or Executive branch officials) may implicate the Lobbying Disclosure Act. The triggers for lobbyist registration under the LDA are relatively high, so many groups won’t need to register and report as lobbyists. 5. Create a Policy Agenda (see ROTG #13 – aka the previous episode) 6. Assess whether you need a 501(c)(4). Running up against your public charity’s lobbying limits? Wanting to take a stand on candidates running for public office? If so, it might be time to consider forming an affiliated 501(c)(4) (aka social welfare organization). Our publication entitled “The Connection” will help get you started. 7. Convene or join a coalition to amplify your impact. Coalitions can take several forms (i.e. informal partnerships, fiscal sponsorship arrangements, independent 501(c)(3)s or 501(c)(4)s). Just remember that the rules that apply to your organization’s tax-exempt status follow you in to coalition work. So, for example, if you happen to work for a 501(c)(3), you’ll need to make sure that any coalition work you engage in is conducted in a nonpartisan manner (not designed to support or oppose candidates for public office). Use our coalition checklist to get started today. 8. Audit your recordkeeping system Proper recordkeeping is essential to meeting your advocacy goals. It can help your organization comply with filing obligations (e.g. IRS 990 / state lobbying reporting requirements), Informing strategic planning / stay focused on your mission, and obtain funding (by building trust with your funders and boosting your ability to provide detailed budgets and grant reports) For sample timesheets and other recordkeeping tips, check out BA’s Keeping Track guide. 9. Connect with your funders, supporters, and champions 10. Make plans to celebrate the victories, large and small, along the way! All no’s eventually lead to a yes said Tim. Resources The Connection Lobbying Calculator Coalition Checklist Keeping Track Practial Guidance Lobbying Series
	31 May 2023	An Introduction to PACs	00:20:32
With elections always around the corner, many listeners may wonder whether their advocacy organization needs a PAC. In this first episode of an ongoing series this year, we’ll introduce you to PACs, including pros and cons plus how to fund and run them. We’ll look at factors to consider when forming a PAC & what activities PACs can engage in. Attorneys for this episode Leslie Barnes Susan Finkle-Sourlis Tim Mooney Shownotes What are PACs? Should your 501(c)(4) form a PAC? If not % partisan/exempt activity – may incur excise tax Exempt purpose for PACs = partisan activity, whereas exempt purpose for 501(c)(3) = charitable and exempt purpose for 501(c)(4) = social welfare Are you maximizing your 501(c)(4) organization’s advocacy? Do you want to do MORE IEs? Do you want to use a stronger voice different from the 501(c)(4)? 3 Examples A 501(c)(4) realizes they can do everything they want to out of their 501(c)(4) You’re on a board of a 501(c)(4), you see elected officials blocking progress but rest of board declines to start a PAC A 501(c)(4) determines they want to extend and amplify their 501(c)(4) work, so they decide to form a connected PAC Preview future episodes in the series on PACs Types of PACs Funding of PACs Operating PACs Resources The Connection: Strategies for Creating & Operating 501(c)(3)s, 501(c)(4), and PACs Independent Expenditures – What are They and What are the Rules Forming a Corporate Political Action Committee by our partners at the law firm of Venable, LLP FEC – for guides, advisory opinions, and more (test)
	06 Mar 2024	Bold AF with Vu Le	00:38:51
For our 100^th episode, we are excited to chat with the incomparable Vu Le of Nonprofit AF. Vu brings his unique blend of insight, humor, and a pinch of provocation to the table, all wrapped up in the perspectives you've come to know from his writing. Vu is a treasure trove of wisdom for the nonprofit world and his takes are all his own and don't necessarily reflect those of Alliance for Justice. A huge thank you for listening (and occasionally watching) our brand of spicy tax law for these 100 episodes, and what a better way to celebrate than with a guest who's not afraid to shake things up all in the name of progress and passion for the cause. Watch on the Bolder Advocacy YouTube Channel • Introduction to Vu Le: His background and approach to writing about the nonprofit sector. • Humor and Seriousness in Nonprofit Work: The balance between using humor and addressing serious topics in the sector. • Finding One's Voice in the Nonprofit Space: Advice on how to develop a unique voice and perspective. • Critiques of Nonprofit and Philanthropy Practices: Vu's views on overhead costs, salary transparency, lack of investment in advocacy, and the need for nonprofits to challenge conventional practices. • Role of Funders and Power Dynamics: Discussion on how funders influence the nonprofit sector, the concept of "funder fragility," and the push for transparency and honesty in grantmaking. • Advocacy and Legal Challenges: The importance of advocacy work, the challenges faced by nonprofits in political environments, and the need for legal support. • Celebrating Nonprofit Achievements: Acknowledgment of the sector's vital role in societal progress and the need for greater appreciation and support. • Predictions and Challenges for the Future: Reflections on the sector's future challenges, including political influences and the need for a unified response to societal issues. Read more of Vu’s work at Nonprofit AF.
	29 May 2024	Federal Elections 101	00:18:33
On this episode, we'll discuss the basics of federal election law, including what it regulates, and which tax-exempt organizations need to be aware of it. We'll also review recent FEC opinions that allow for interesting pre- and post-election activities for non-501(c)(3) organizations involving federal candidates. Attorneys for this episode Quyen Tu Susan Finkle-Sourlis Tim Mooney Shownotes 1. Federal Election Law Basics: · • Overview of federal campaign finance regulations · • Role of the Federal Elections Commission (FEC) · • Differences between federal and state campaign finance laws 2. Key Regulations: · • Source prohibitions and contribution limits · • Types of source prohibitions (e.g., corporations, foreign nationals) · • Contribution limits and exceptions for PACs and Super PACs 3. In-Kind Contributions and Coordinated Activities: · • Definition and examples of in-kind contributions · • Coordination with candidates and the implications 4. Recent FEC Opinions and Rulings: · • Door-to-door canvassing coordination · • Internet exception for unpaid communications 5. Ballot Initiatives and Federal Candidates: · • Federal candidates’ involvement in state and local ballot measures · • Recent advisory opinions from the FEC 6. Post-Election Activities: · • Ballot curing coordination with federal candidates · • Compliance requirements and legal considerations Resources • Rules of the Game • The Connection (newly updated) • Blog post on coordinating canvassing (AFJ Action)
	05 May 2021	State Registration Rules	00:22:56
On this episode, we’ll discuss how state law may impact your nonprofit’s efforts to impact public policy and lobby for legislation. In past episodes, we’ve focused largely on the tax code: how it permits lobbying for nonprofits and how nonprofits can measure their lobbying limits. But today, we will examine how state-level sunshine laws may require you (or your nonprofit) to register and report as a lobbyist or to report your ballot measure advocacy activities. Our Attorneys: Natalie Quyen Leslie Registering as a lobbyist How these laws work in practice TX CA Other states Ballot Initiatives Sometimes Have to Register Like PACs Resources All our state law resources are found here on this page: https://bolderadvocacy.org/subject/state-law-resources/ CA Ballot Measures California Campaign Finance and Ballot Measure Guide Ballot Measure Activities Exempt from California Disclosure Laws Supporting or Opposing Ballot Measures in California: What Do You Need to Disclose? From the Fair Political Practices Commission: Campaign Disclosure Manual 3: Information for Ballot Measure Committees CA Lobbying Disclosures Shaping the Future: A Compliance Guide for Nonprofits Influencing Public Policy in California California Lobbying Disclosure Thresholds When an Organization Needs to File California City, County, School and Special District Local Lobbying Ordinances From the Fair Political Practices Commission: Lobbying Disclosure Manual: Information for Lobbyists, Lobbyist Employers, & Lobbying Firms TX Texas Advocacy Toolkit Texas Campaign Finance and Ballot Measure Guide
	27 Jan 2021	Lobbying Series Part 2 - Direct Lobbying	00:18:51
On this episode, our second in our ongoing lobbying series, we’ll focus on direct lobbying for public charities that have taken the 501(h) election. For an introduction to lobbying and more on the 501(h) election for public charities, see part 1 of the series. Attorney Co-hosts  Jen Shyaam Leslie   Not all advocacy counts as lobbying Communications aimed at executive orders or special purpose bodies like school boards (even though they are elected, those school boards don’t make new laws!). Example: asking the incoming Biden Administration to rejoin the Paris climate agreement or ban fossil fuel production on federal lands through Executive Order. Example: The incoming Biden Administration might be able to take executive action to dramatically expand the number of gun sellers required to do background checks. What counts as direct lobbying under 501(h) Remember that 501(h) is an expenditure test so it only counts what the organization spends on the communication that is lobbying (including staff time and overhead). If you are an all volunteer organization, you should keep track of your time for your own purpose but unpaid volunteer time wouldn’t be counted on the 990 at the end of the year. However, any expenses to facilitate volunteer lobbying (e.g., reimbursements for meals or travel associated with lobbying) would need to be tracked and reported. Typically, the types of expenses you need to track are direct costs (e.g., travel costs), staff time, and overhead expenses.   The three-prong defintion of direct lobbying A communication To someone who formulates legislation (like a legislator, or city council member) or their staff or committee staff Expresses a view about a specific piece of legislation   Communication Tweets, emails, letters. Preparation for those communications too. One on One meetings (when we can do those!) Or good old fashioned phone calls? What does the communication say?   Legislators (and their staff) The legislator that can make the decision needs to be the target of the communication. And it’s at any level of government – city, county, tribal govt., state, federal, even international. It can be broader though to include his or her staff because those staff (like the policy director, or the chief of staff) are normally authorized to represent the views of their boss (the elected official). What about staff of the Committee on Appropriations when the nonprofit public charity seeks to ensure a line item in the budget to buy new land for a new state park? What about public testimony at the committee hearing when a bill is being considered and the nonprofit says “we support this bill in its entirety?” In a later episode we will talk about some exceptions, including being invited to give testimony. Executive officials in certain situations, too. Are members of the public ever considered “legislators”? Yes when voting on public questions, referenda, constitutional amendments, bond measures. Anytime voters are asked to vote “yes” or “no” in an election, may constitute “legislators” for the IRS for your organization’s advocacy work.   Specific legislation The easy case is when the bill has a number, like HB 270. How about a piece of model legislation that your nonprofit public charity is trying to get adopted in your state? Or asking for a law to be enacted that was recently enacted in a neighboring state? Harder is when you’re working with a champion, an elected official that supports your mission, for example, to end homelessness. Is working with that officials’ office to highlight policy changes, perhaps discussing opportunities to revise statutes, or look for additional funding, is that lobbying? In some cases, you might just be educating legislators and not expressing a view on any specific legislation. What about just an idea? The We Want World Peace bill where we’ll teach about peace instead of war? We want you to address climate change. We want you to prioritize arts in the budget. The context is important. Examples Southerners on New Ground (SONG) a 501(c)(3) . The Montgomery County Public School Board is holding a public hearing to discuss renaming Lee High School and the issue of Confederate statues. SONG shared this Instagram post. Does the post constitute Lobbying, what if SONG’s followers took these signs to the school board meeting? An example from the state of Texas. In Texas, the legislature meets every odd numbered year. This year, there’s a bill by Representative Johnson that removes the Confederate Hero’s Texas State Holiday from the code. Generally, if an Executive Director met with their local state representative to tell them to vote for removing this day, then that would be direct lobbying. Because , you have a (1) communication, (2) to the legislator, (3) on a specific bill. When to start tracking expenses Almost always has to be you or your organization specifically sending something to a sitting official asking them to support a bill or ordinance. Examples? Let’s say your E.D. has an appointment with a city council member who historically has not supported funding for LGBTQ homeless shelters. The staff prepare a report that the ED will use with the opposing city council member and the ED intends to specifically ask for the city councilmembers support for a new ordinance creating a shelter for LGBTQ kids. What is the cost of the expenditures? Staff time on report? Travel and lunch of ED? Printing? ED time? Overhead?  Resources  Being a Player: A Guide to the IRS Lobbying Regulations for Advocacy Charities  What is Advocacy?  Worry-Free Lobbying For Nonprofits: How To Use The 501(h) Election To Maximize Effectiveness  Public Charities Can Lobby: Guidelines for 501(c)(3) Public Charities (Factsheet)  When Does Your Activity Become Lobbying? (Factsheet)  501(h) Lobbying Limit Calculator
	18 Oct 2023	Project Grant Rule	00:26:19
On this episode we explore ways foundations can support civic engagement projects, including lobbying. Many listeners may be familiar with general operating grants, but today we’re joined by an expert to share with us a secret weapon called the project grant rule, what it is, how it works, and who can benefit. It is our honor to be joined by Abby Levine who is associate general counsel for the Robert Wood Johnson Foundation. If Abby’s name sounds familiar, she was Bolder Advocacy’s Director for over a decade, and we are thrilled she’s agreed to join us. 1. What is unique about project grants? 2. Why did the Robert Wood Johnson Foundation and Bolder Advocacy partner to create the Project Grant Rule Hub for foundation and projects of public charities? 3. What resources will visitors find at the Project Grant Rule Hub? 4. Can project grant dollars really be used by projects for legislative campaigns and lobbying? 5. Are there any tips you can share about using the Project Grant Rule for foundations? 6. What tips do you have for grantees who receive a project grant? Resources Project Grant Rule Hub Videos Explainer videos on the project grant rule in English En español: ¿Qué es el Project Grant Rule?n For Foundations – How to Use the Project Grant Rule For Grantees – How to Use the Project Grant Rule Written Resources The Project Grant Rule Budget Template Instructions Project Grant Rule Budget Templates
	24 Aug 2022	Summer Internships With Advocacy Organizations	00:20:12
On this edition, we turn the mics on ourselves and feature two of our summer interns... what is it like to intern at an advocacy nonprofit and how do they contribute to the work we do at Alliance for Justice? Featured on this episode Jasmin Azizi Dylan Abrokwa-Jassor Host – Tim Mooney Executive Producer – Jairo Gomez Questions asked Tell us briefly about yourself. What are you currently studying? What are your career goals and why are you interested in that kind of work? Why did you decide to intern with AFJ? Why do you think this work is important? What was your understanding (or did you have any experience with this kind of work before) of this kind of work before interning with us? How would you explain your team within AFJ does? You do a lot of research in your role. Do you have any tips on being an efficient researcher? Have you noticed any improvement in that regard due to your time interning here? Was there anything that surprised you or that you didn’t expect about interning for an advocacy nonprofit / AFJ? What has been your proudest moment(s) interning with us? How do you think your experiences in this internship will benefit you long term in terms of your career or even in your personal life? Anything you would like our listeners or prospective interns at a nonprofit know about after your experience this summer?
	06 Apr 2022	International Advocacy	00:10:28
As the world absorbs the news out of Ukraine, Syria, Afghanistan, Myanmar, & the world over, we wanted to devote this episode to the actions nonprofits can take to support international relief efforts and international advocacy. This episode is for foundations and nonprofits working domestically and abroad to deliver equitable relief and advocacy. It’s our 50th episode! Thanks for listening and keep sharing with your colleagues that might be interested in what we do around here. Lobbying definitions include international bodies International advocacy that doesn’t (usually) count International lobbying registration and solicitation registration may be necessary Foreign Agents Registration Act (FARA) Resources International Advocacy: What Nonprofits Need to Know - Alliance for Justice Responding to the Ukraine Crisis: What Nonprofits and Foundations Need to Know International Center for Not-for-Profit Law
	20 Oct 2021	Advocacy by 501(c)(4)s - Part 1	00:18:53
On this episode, we walk through the ins and outs on why you’d want to form a 501(c)(4) to get things done as a nonprofit advocate. Because (c)(4)s are effectively the multi-tool of nonprofits, they can do a lot more than you might even think. But is it the right choice for your needs? This is part one of a two-part series. Lawyers for this episode Tim Mooney Ronnie Pawelko Leslie Barnes Shownotes What is a 501(c)(4)? How to figure out if a nonprofit is a (c)(4) Why would you want a (c)(4)? Benefits of a (c)(4) Downsides/Costs of a (c)(4) Should We Form One? Resources Why create a 501(c)(4)? 501(c)(4) Strategy and Discussion Guide Considering Starting a 501(c)4? Case Studies Primer on Social Welfare Organizations: Using 501(c)(4) Organizations for Good Power of Collaboration Starting a 501(c)(4) organization How to operate a 501(c)(4) The Connection Comparison of 501(c)(3) and 501(c)(4) permissible activities Accountability  Advocacy: How 501(c)(4)s Can Hold Elected Officials Accountable for Their Actions Why (c)(3)s and (c)(4)s need to work collaboratively Sample Timesheets Sample Cost Allocation Agreement Life Cycle of a Social Welfare Organization \| Internal Revenue Service (irs.gov)
	29 Nov 2023	Advocacy Successes 2023	00:19:04
On this episode we’re excited to highlight nonprofit success stories from around the country. While we talk about lobbying on this podcast, legislative wins are one type of advocacy victory. We’ll look at some legislative victories as well as other types of advocacy such as relationship building, corporate advocacy, and funding wins. For some organizations, legislative victories can bring additional resources to your community. For other organizations, legislative victories can serve as harm reduction in the interim while we build a multi-racial democracy. We’ll also highlight strategies for talking about advocacy success to your donors and community. Lawyers for this episode Leslie Barnes Sarah Efthymiou Ballot Measure Victories · Ohio Issue 1 o Double digit victory o Intersectional coalition work of grassroots organizations o Ohioans for Reproductive Freedom was one coalition of community-led nonprofits ranging from faith-based organizations, to racial justice and transgender rights nonprofits, from labor organizations to trade associations. · Other states that led the way on democracy-related measures Ballot measure recap by Victor Rivera Labiosa California Legislative Victories – “Hot Labor Summer” · SB 616, paid sick leave o CA Work & Family Coalition, a coalition of community nonprofits o Part of the coalition’s strategy involved gathering variety of voices to be heard by collecting stories and bringing those voices to the policy makers. · SB 525, minimum wage increase to $25/hour for CA’s lowest-paid health care workers o SEIU United Healthcare Workers West Organizing Victories – Equitable compensation · Black Leadership Action Coalition of Kentucky (BLACK) and Advocacy Based on Lived Experience (ABLE) 2 grassroots organizations · Adopted policies that center impacted community members in their work by compensating directly impacted volunteers for contributing their lived experiences and community organizing skills. · See guest blog below in shownotes Strategies for talking to funders · Follow your funder’s lead · Investing in Change for other metrics to measure success · Don’t take credit candidate victories Resources · Ballot Initiative Strategy Center – Ballot measure hub tracking challenges to direct democracy, past and upcoming ballot measures · Democracy in Action: Analyzing November’s Key Ballot Measure Wins · Two-part piece on Equitable Compensation Alicia Hurle o The Power of Equitable Compensation in Community Organizing Spaces o Building Community Empowerment
	21 Aug 2024	Litigation	00:17:35
As we’ve talked about on previous editions of the pod, advocacy includes a wide array of different options to help change things for the better in our communities. One of the more important, but less discussed methods, is litigation. On this episode, we dive into the role litigation plays in nonprofit advocacy, its treatment under the law, and things to think about if your nonprofit is looking to use this tool for good. Lawyers for this episode Natalie Ossenfort Tim Mooney Quyen Tu Litigation as an advocacy tool (citizen suits, appeals, amicus briefs etc.) Treatment under tax law Relation to charitable purpose Not lobbying under 501(h) or insubstantial part definitions Not limited by IRS / Tax Code Spectrum of engagement Example: Letter of Support signed by over 225 organizations in support of the Fearless Foundation (currently under legal attack for a program that supports the funding of black female entrepreneurs) Example: In 2018, Alliance for Justice and Council on Foundations filed a joint amicus brief in the case of Parks Foundation vs. Commissioner of Internal Revenue arguing for a narrow interpretation of what it means to “express a view on specific legislation” when determining whether a nonprofit’s activities constitute lobbying. Example: Lambda Legal focuses on litigation in support of LGBTQ+ rights and individuals living with HIV/AIDS. They represent clients in cases involving discrimination, marriage equality, and transgender rights, participating in all stages of litigation. Currently representing AFJ member PFLAG in a Texas case. Example: Clean Water Act citizen suits suing polluters for discharges without a permit – we’ll talk more about this specifically later Standing: must show harm to the organization or members of the organization Publicly supporting (or opposing) another organization’s litigation Amicus briefs Representing clients Litigating as a plaintiff (citizen suits, standing) Things to think about The law (who are the experts in relevant area of law?) The courts (judges matter!) - For more check out AFJ’s federal and state court resources on our website. Capacity (internal or external) Staff and resources (funding and time) Reputation with funders, members, public In-house or outside counsel Media impact and PR Insurance (not sure if this is too deep in the weeds?) Examples Lawsuits typically target government agencies, industrial polluters, and corporations to enforce existing environmental laws Clean Water, Clean Air Act, National Environmental Policy Act (NEPA), Endangered Species Act, Resource Conservation and Recovery Act (RCRA), Safe Drinking Water Act Litigates claims of actual innocence made by individuals convicted of serious crimes in Texas. Example: Former client, Johnny Pinchback, wrongfully convicted of sexual assault of two teenage girls in Dallas (proven innocent via DIA testing) and formally exonerated via post-conviction habeas corpus litigation Stories of clients like Johnny led to increased public awareness of wrongful convictions and even legislative reforms Earthjustice (AFJ member) + Waterkeeper Alliance Legal Services Corporation & regional public interest law; Legal Aid at Work, Legal Aid Association of CA, CA Women’s Law Center, Tzedek Innocence Project of Texas (member of Innocence Network, which is also home to AFJ Member, Innocence Project) Resources Issue Advocacy: Why Courts Matter State Courts Hub AFJ Database of reports on federal judges and judicial nominees

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