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

[Rick Hasen]

Here's an NPR story on DeMint and Heritage's 501(c)(3) status:


http://www.npr.org/blogs/itsallpolitics/2012/12/10/166890669/demint-and-heritage-playing-off-each-others-strengths?sc=17&f=1014


Rick

On 12/12/12 2:30 PM, Ellen Aprill wrote:
> 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 <mailto: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 <tel:202.328.3500>
>     f: 202.328.6918 <tel:202.328.6918>
>     e: jpomeranz at harmoncurran.com <mailto:jpomeranz at harmoncurran.com>
>
>     *From:*law-election-bounces at department-lists.uci.edu
>     <mailto:law-election-bounces at department-lists.uci.edu>
>     [mailto: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 <tel: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
>     _______________________________________________
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>
>
>
>
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-- 
Rick Hasen
Chancellor's Professor of Law and Political Science
UC Irvine School of Law
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rhasen at law.uci.edu
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