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

Thu Dec 13 06:07:16 PST 2012

Politico has an op-ed today related to DeMint's taking over at Heritage, it
raises some interesting points and questions:
http://www.politico.com/story/2012/12/washingtons-evolving-think-tanks-84926
_Page2.html

The troubling part (well, a troubling part) was buried at the end, where the
writer suggests that think tanks should be required to disclose their donors
and be regulated as lobbying operations. 

Sean Parnell

President

Impact Policy Management, LLC

6411 Caleb Court

Alexandria, VA  22315

571-289-1374 (c)

sean at impactpolicymanagement.com

From: law-election-bounces at department-lists.uci.edu
[mailto:law-election-bounces at department-lists.uci.edu] On Behalf Of Rick
Hasen
Sent: Thursday, December 13, 2012 12:50 AM
To: Ellen Aprill
Cc: law-election at UCI.edu
Subject: Re: [EL] Jim DeMint and Heritage Foundation's 501(c)(3) status

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-heri
tage-playing-off-each-others-strengths?sc=17
<http://www.npr.org/blogs/itsallpolitics/2012/12/10/166890669/demint-and-her
itage-playing-off-each-others-strengths?sc=17&f=1014> &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>
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
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-- 
Rick Hasen
Chancellor's Professor of Law and Political Science
UC Irvine School of Law
401 E. Peltason Dr., Suite 1000
Irvine, CA 92697-8000
949.824.3072 - office
949.824.0495 - fax
rhasen at law.uci.edu
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http://electionlawblog.org
Now available: The Voting Wars: http://amzn.to/y22ZTv

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