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

Thu Dec 13 06:50:27 PST 2012

Sean:

In academic circles, it is widely considered appropriate ethics practice to disclose funders behind a specific research project. The same principle should apply to think tanks. If a grant is provided for a specific research project, the source should be disclosed. However, think tanks -- like other academic institutions -- should not be required to disclose the sources of funds provided to a think tank's general treasury with no contingency requirements for a specific project.

Craig Holman, Ph.D.
Government Affairs Lobbyist
Public Citizen
215 Pennsylvania Avenue SE
Washington, D.C. 20003
T-(202) 454-5182
C-(202) 905-7413
F-(202) 547-7392
Holman at aol.com

-----Original Message-----
From: Sean Parnell <sean at impactpolicymanagement.com>
To: 'Rick Hasen' <rhasen at law.uci.edu>; 'Ellen Aprill' <ellen.aprill at lls.edu>
Cc: 'law-election at UCI.edu' <law-election at uci.edu>
Sent: Thu, Dec 13, 2012 9:15 am
Subject: Re: [EL] Jim DeMint and Heritage Foundation's 501(c)(3) status

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-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> 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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