- Tuesday, 03 February 2015 17:28
Today the Minnesota Campaign Finance and Public Disclosure Board (MNCFPDB) released its findings of the investigation into ALEC, based on a 2012 complaint.
- Wednesday, 26 November 2014 17:18
Instead of sending out holiday cards, I prefer to give a contribution in honor of my clients to a local organization. Last year, I chose that organization myself – this year, you get to help me! Beginning on December 1st, I will be taking recommendations via my Twitter account (@RLOonNonprofits) of organizations that you think are worthy of my donation this year. I will also be posting pictures daily (mostly) with holiday themed items that I own, wear, etc. for purposes of indicating my self-proclaimed status as Santa Lawyer. The rules:
- Tuesday, 28 October 2014 14:24
I was recently asked to put together a quick article on "disqualified persons" in the context of the intermediate sanctions excise tax regime. Sounds fascinating, I know -- but it is very important for 501(c)(3) public charities and 501(c)(4) social welfare organizations to understand. Check out the article here.
- Monday, 18 August 2014 17:11
On June 30, 2014, the National Taxpayer Advocate supplemented the required Fiscal Year 2014 Objectives Report to Congress (outlining work for the upcoming fiscal year) with National Taxpayer Advocate Special Report to Congress: Political Activity and the Rights of Applicants for Tax-Exempt Status. The highlighted quote from Nina Olson on the homepage of the report says: “Today, the IRS is an institution in crisis. In my view, however, the real crisis is not the one generating headlines. The real crisis facing the IRS – and therefore taxpayers – is a radically transformed mission coupled with inadequate funding to accomplish that mission. As a consequence of this crisis, the IRS gives limited consideration to taxpayer rights or fundamental tax administration principles as it struggles to get its job done.”
- Tuesday, 24 June 2014 14:53
In November of 2013, the IRS and the Department of the Treasury issued proposed guidance regarding qualification for tax-exempt status as a social welfare organization under §501(c)(4). The guidance prompted uproar from almost every angle – generating over 150,000 comments. In an attempt to clarify the perplexing guidance currently in existence regarding §501(c)(4)s and campaign activity, the proposed guidelines defined a new term – “candidate-related political activity” (affectionately referred to as CRAPA). Opposition to the proposed guidance created some strange bedfellows – even resulting in conservative and liberal organizations joining forces to oppose the new guidance.