[EL] non-profit political activity and the IRS

[Schultz, David A.]

April:

I did not assert that my outline was complete.  I merely sent all of you a
quick and dirty handout that I used for the basis of my talk with the point
of indicating that it is not too difficult to understand something about
what political activities 501 c3s and c4s can engage in.


On Wed, May 15, 2013 at 1:31 PM, Ellen Aprill <ellen.aprill at lls.edu> wrote:

> Your outline is not complete.  No IRS reviewer could rely on it. The
> definition you give for partisan political activity at II.E is not the
> definition the IRS uses - it is far too narrow.  Your list of tests for
> Issue Advocacy III.A.1 list only some of the factors given Rev. Rul.
> 2007-41 and does not list the different set of factors given in  Rev.
> 2006-4.  Both rulings say the determination depends on all the facts and
> circumstance.  Neither revenue ruling makes clear exactly how to weigh the
> various factors or whether there are other factors to consider as well,
> although Rev. Rul. 2007-41 states, “A communication is particularly at
> risk of political campaign intervention when it makes reference to
> candidates or voting in a specific upcoming election. Nevertheless, the
> communication must still be considered in context before arriving at any
> conclusions.”
>
> In the application process, the IRS must not only decide what activities
> the organization states on Form 1024 that it will undertake fall into this
> "facts and circumstances" test, but also whether, as the regulations say,
> the organization will be "primarily engaged in promoting social welfare"
> rather than in "direct or indirect participation or intervention in
> political campaigns."
>
>    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, May 15, 2013 at 11:02 AM, Schultz, David A. <dschultz at hamline.edu>wrote:
>
>> As I heard it on the news today the IRS said that many of its staff were
>> confused about the rules regarding political activity for non-profits.
>>
>> I teach both election law and non-profit law.  I am enclosing a "quick
>> and dirty" handout from a talk I gave last year on rules for non-profits.
>> This is FYI.  My point is that if I can figure this out so can the IRS.
>>
>> --
>> David Schultz, Professor
>> Editor, Journal of Public Affairs Education (JPAE)
>> Hamline University
>> School of Business
>> 570 Asbury Street
>> Suite 308
>> St. Paul, Minnesota 55104
>> 651.523.2858 (voice)
>> 651.523.3098 (fax)
>> http://davidschultz.efoliomn.com/
>> http://works.bepress.com/david_schultz/
>> http://schultzstake.blogspot.com/
>> Twitter:  @ProfDSchultz
>> FacultyRow SuperProfessor, 2012, 2013
>> As
>>
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>>
>
>


-- 
David Schultz, Professor
Editor, Journal of Public Affairs Education (JPAE)
Hamline University
School of Business
570 Asbury Street
Suite 308
St. Paul, Minnesota 55104
651.523.2858 (voice)
651.523.3098 (fax)
http://davidschultz.efoliomn.com/
http://works.bepress.com/david_schultz/
http://schultzstake.blogspot.com/
Twitter:  @ProfDSchultz
FacultyRow SuperProfessor, 2012, 2013
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