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

[John Pomeranz]

True, Ellen, but he's going to need to be careful to avoid any use of Heritage Foundation resources - lists, staff, websites and social media, non-public information, etc. - in any 501(c)(3)-prohibited "personal" electoral effort.  Any 501(c)(3) subsidy of such electoral efforts would be a problem for the 501(c)(3).

I note that the Heritage Foundation has a related 501(c)(4) organization (Heritage Action for America).  Assuming that DeMint is going to be involved with the 501(c)(4) as well as the Foundation (as is often the case with leaders of 501(c)(3)s that have affiliated 501(c)(4)s), this other organization would provide him with ample opportunity for political activity.  The 501(c)(4) may receive unlimited contributions that are generally not disclosed to the public, and it may spend those funds for independent efforts to support or oppose candidates (provided the 501(c)(4)'s primary purpose remains its "social welfare" activity and not partisan electioneering).


John Pomeranz
Harmon, Curran, Spielberg & Eisenberg, LLP
1726 M Street, NW, Suite 600
Washington, DC  20036
p: 202.328.3500
f: 202.328.6918
e: jpomeranz at harmoncurran.com



From: law-election-bounces at department-lists.uci.edu [mailto:law-election-bounces at department-lists.uci.edu] On Behalf Of Ellen Aprill
Sent: Wednesday, December 12, 2012 4:16 PM
To: Aaron Blake
Cc: law-election at UCI.edu
Subject: Re: [EL] Jim DeMint and Heritage Foundation's 501(c)(3) status

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<mailto: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
_______________________________________________
Law-election mailing list
Law-election at department-lists.uci.edu<mailto:Law-election at department-lists.uci.edu>
http://department-lists.uci.edu/mailman/listinfo/law-election

-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://webshare.law.ucla.edu/Listservs/law-election/attachments/20121212/b86cfce8/attachment.html>