[EL] Jim DeMint and Heritage Foundation's 501(c)(3) status

[Ellen Aprill]

Officers of a 501(c)(3) do not lose their First Amendment rights to endorse
candidates in their individual capacity.  Title and affiliation can even be
included, with the IRS advising including "for identification purposes
only."

See examples 3-6 of the attached revenue ruling.

  Ellen
-------
Ellen P. Aprill
John E. Anderson Professor of Tax Law
Loyola Law School
919 Albany Street
Los Angeles, CA 90015
213-736-1157



On Wed, Dec 12, 2012 at 1:10 PM, Aaron Blake <blakea at washpost.com> wrote:

> There seems to be some chatter that DeMint might increase his
> political power at the Heritage Foundation.
>
> My question is, does the fact that Heritage is a 501(c)(3) affect
> that? Doesn't that mean he has less latitude to get involved with
> political campaigns, etc.? Can he even endorse candidates?
>
> Anybody have some thoughts on this?
>
> Best,
>
> Aaron Blake
> Washington Post
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> Law-election at department-lists.uci.edu
> http://department-lists.uci.edu/mailman/listinfo/law-election
>
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