Insights
Publications

REFRESH Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities - Private Foundation Advocacy

January 29, 2024 Podcast
EO Radio Show - Your Nonprofit Legal Resource

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Here we are, solidly in the 2024 election year, and that means that private foundations need to refresh their understanding of election year issues for organizations that want to remain exempt under Internal Revenue Code Section 501(c)(3) and avoid the onerous private foundation excise taxes that come into play if a private foundation funds impermissible legislative lobbying. This week's episode is a refresh of EO Radio Show's episode 8, first released on July 25, 2022.

For more information on these related election year issues, listeners may want to go back to episode 66, which covered the limitations in IRC Section 501(c)(3) relating to candidate campaign intervention. Episode 67 refreshed an earlier episode that focused on allowable educational and advocacy activities for public charities, including a discussion of the definition of "lobbying" and the two different rules that apply to public charity, the first of which is the subjective test of Section 501(c)(3) and the second alternative, which is the elective test for charities that make the 501(h) election.

Resources:

Webinar: Election Year Issues for Private Foundations and Public Charities

Bolder Advocacy Article: Private Foundations May Advocate

Farella YouTube podcasts

If you have suggestions for topics you would like us to discuss, please email us at [email protected]

Additional episodes can be found at EORadioShowByFarella.com

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

Firm Highlights

Publication

Nonprofit Basics: Unpacking Prudent Investments, PRIs and MRIs

Welcome to  EO Radio Show - Your Nonprofit Legal Resource . Episode 73 discusses frequently used terms in the nonprofit world pertaining to investment activities. Public charity and private foundation directors and officers need...

Read More
Publication

Nonprofit Quick Tip: State Filings in Florida and Louisiana

Welcome to  EO Radio Show - Your Nonprofit Legal Resource . This is the ninth in a series of “Quick Tip” episodes focusing on the details of state registration of nonprofit corporations. In previous...

Read More
Publication

Corporate Transparency Act: A Guide on Beneficial Ownership for Nonprofit Executives

The Corporate Transparency Act, enacted as part of the National Defense Authorization Act for Fiscal Year 2021, represents a significant shift in regulatory requirements for entities across the United States. This act, set to...

Read More
Publication

Employment Law Update for Nonprofits With Holly Sutton

Welcome to  EO Radio Show - Your Nonprofit Legal Resource . Charities, foundations, and their founders often request help addressing employment practices and compliance questions. In this episode, host Cynthia Rowland is joined by Holly...

Read More
Publication

Charitable Planning With Guest Stephanie Hood: Navigating Complex Rules and Traps for the Unwary

Welcome to  EO Radio Show - Your Nonprofit Legal Resource . This week, I am delighted to have Stephanie Hood return as my guest. Stephanie is my colleague at Farella Braun + Martel and...

Read More
Publication

California Regulation of Charitable Fundraising Platforms Part 2 - Reporting Due Diligence, Recordkeeping, and Disclosure Rules

Welcome to  EO Radio Show - Your Nonprofit Legal Resource . This episode covers the provisions of California’s Charitable Fundraising Platforms law (Gov. Code, § 12599.9) relevant to all covered charitable fundraisers and fundraising...

Read More
Publication

Nonprofit Quick Tip: State Filings in North Carolina and South Carolina

Welcome to  EO Radio Show - Your Nonprofit Legal Resource . Episode 75 is the tenth in a series of Quick Tip episodes focusing on the details of state registration of nonprofit corporations. With...

Read More
Publication

California Regulation of Charitable Fundraising Platforms: Part I - Definitions

Welcome to  EO Radio Show - Your Nonprofit Legal Resource . In episode 76, I introduce the provisions of California's Charitable Fundraising Platforms law (Gov. Code, § 12599.9). These rules are relevant to all...

Read More
News

Farella Braun + Martel Earns 2024 Best Law Firms® Rankings

Read More
News

Farella 2024 Partner Elevations: Cynthia Castillo and Greg LeSaint

Northern California legal powerhouse Farella Braun + Martel is pleased to announce the election of two lawyers to partnership effective Jan. 1: Cynthia Castillo and Greg LeSaint. “We are thrilled to elevate Cynthia and...

Read More