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

[Ellen Aprill]

Yes, indeed.  Thanks, John.

  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 1:49 PM, John Pomeranz
<jpomeranz at harmoncurran.com>wrote:

>  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> 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
> http://department-lists.uci.edu/mailman/listinfo/law-election****
>
> ** **
>
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