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Election Rules for Nonprofits

We will begin at approximately 8:30 AM Pacific/11:30 AM Eastern If you are having technical problems, contact WebEx at 866.229.3239(choose option 4, then option 1)To access the audio portion of our workshop go to COMMUNICATE and

select JOIN TELECONFERENCE. You will be prompted to call 650-429-3300 and enter the meeting number and your participant number.

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Election Rules for Nonprofits

NAKASEC Web Training

December 13, 2007

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General Rule for 501(c)(3)s:

No candidate support or opposition

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Who is a Candidate?

For anypublic office

Officially running

Considering running

Draft efforts

http://clinton.senate.gov/about/biography/index.cfmhttp://www.flickr.com/photos/pinkcoder/501661931/

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What is the penalty?

Denial or revocation of tax-

exempt status, and The imposition of excise taxes

http://www.flickr.com/photos/wilkiecoco/347079738/

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Is the activity nonpartisan?

FACTS & CIRCUMSTANCES TEST

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Permissible

501(c)(3) ElectionActivity

Issue advocacy

Voter registration &GOTV

Voter education

Candidate education

Individual Activity

What can a 501(c)(3) do?

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Permissible Voter Registration & GOTV

501(c)(3)s

No reference to anycandidate or

political party

No suggestion who tovote for

Must make servicesavailable to everyone

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Targeting Voter Registration& GOTV

501(c)(3)s

Target for nonpartisanpurpose

Location

Audience

http://www.flickr.com/photos/vokoban/513688755/

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Targeting Voter Registration& GOTV

Vote green. Register here.

You can have an impact on the decisionsaffecting your life. Register to vote now.

Lets get out the pro-choice vote. Register here.

Messages cannot suggest a correct position

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T ti V t R i t ti

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Targeting Voter Registration& GOTV

Over 170,000 Latinos fought in Vietnam.Over 170,000 Latinos fought in Vietnam.

Today over 5,000,000 Latinos are not registered to vote.Today over 5,000,000 Latinos are not registered to vote.

THEY SAY WE DON'T VOTE.THEY SAY WE DON'T VOTE.

What do you say?What do you say?

DICEN QUE LOS LATINOS NO VOTAN.DICEN QUE LOS LATINOS NO VOTAN.

QueQue dicesdices tt??

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What can a 501(c)(3) do?

Permissible

501(c)(3) ElectionActivity

Issue advocacy

Voter registration &GOTV

Voter education

Candidate education

Individual Activity

C did t Q ti i

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Candidate Questionnaires& Voter Guides

Tips

No pledges

Broad range ofissues

Distribute to all

Unbiased questions

No editing

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Candidate Debates & Forums

Tips

Invite all viable

candidatesApply the rules fairly

Impartial moderator

Unbiased audience

Broad range of

issues

Unbiased questions

C did A

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Candidate Appearances

Invite because ofcandidacy

Equal opportunity required

No contextual favoritism

Invite viable candidates

Invite for another reasonNo equal opportunity required

Avoid mentioning candidacy

Dont time to coincide with election

Disclaimers and letter

Legislative Scorecard or

http://www.officialfred08store.com/eshop/10Expand.asp?ProductCode=FBT1-214

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Legislative Scorecard orVoting Record

Not timed to coincide with

an election

Includes all legislators

Broad range of issuesCommentary allowed

Exculpatory Language

No reference to who isincumbent

Party Identification OK

Wh t 501( )(3) d ?

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What can a 501(c)(3) do?

Permissible

501(c)(3) ElectionActivity

Issue advocacy

Voter registration &GOTV

Voter education

Candidate education

Individual Activity

C did t Ed ti

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Candidate Education

Permissible

501(c)(3) ElectionActivity

Offer to all

Use only what isalready gathered

C iti i i I b t

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Criticizing Incumbents

Permissible

501(c)(3) ElectionActivity

Continue ongoingcriticism

Focus on thelegislative issues

Individual Activity

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Individual Activity

Just Do It!

Okay if acting in their

own capacityNot on companytime

Organization cannotratify the individualsacts expressly or by

implication

Business Dealings

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Business Dealings

Business Dealings

Mailing Lists

Office Space

Ads

Political Activity Spectrum

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501(c)(3)Activity

Purely

NonpartisanActivity

Supporting orOpposing aCandidate

ExpressAdvocacy Contributionsto Candidates

Political Activity Spectrum

General rule for 501(c)(4)s

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General rule for 501(c)(4)s

PLUS some PartisanPolitical Activity

You can do everythinga 501(c)(3) can do

Federal Law

http://www.flickr.com/photos/planalp/513582697/

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Federal Law

501(c)(4)s

Internal Revenue

Code

Federal Election Law

What can a 501(c)(4) do?

http://www.irs.gov/accessibility/index.html

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What can a 501(c)(4) do?

Nonpartisanelection-related

activity

Same activity as

501(c)(3)s

Same standardsto determinewhether the

activity isnonpartisan

Partisan electoralwork

Cannot beprimary activity

Taxconsequences

File IRS Form1120-POL

Federal or stateelection laws

What is partisan activity?

http://www.flickr.com/photos/immaterialgirl/162097111/http://www.flickr.com/photos/77237723@N00/373943587/

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What is partisan activity?

501(c)(4) Partisanelectoral work

Endorsements

Contributions

Statements of

support oropposition

Pledges

Work with 527s

527(f)t

ax

State vs Federal

http://www.flickr.com/photos/seksi/284922928/http://www.flickr.com/photos/seksi/284922928/http://www.flickr.com/photos/seksi/284922928/http://www.flickr.com/photos/seksi/284922928/http://www.flickr.com/photos/seksi/284922928/http://www.flickr.com/photos/seksi/284922928/http://www.flickr.com/photos/seksi/284922928/http://www.flickr.com/photos/seksi/284922928/http://www.flickr.com/photos/seksi/284922928/http://www.flickr.com/photos/seksi/284922928/http://www.flickr.com/photos/seksi/284922928/http://www.fec.gov/http://www.fec.gov/

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State vs. FederalElection Law

State Law

Ballot measureactivity

Contributions

Coordination

Electioneeringcommunications

Federal Law

No regulation ofballot measures

No contributions

No coordination

No electioneeringcommunications

Political Activity Spectrum

http://www.fec.gov/http://www.fec.gov/http://www.fec.gov/http://www.fec.gov/http://www.fec.gov/http://www.fec.gov/http://www.fec.gov/http://www.fec.gov/http://www.fec.gov/http://www.fec.gov/http://www.fec.gov/http://www.fec.gov/http://www.fec.gov/http://www.fec.gov/http://www.fec.gov/http://www.fec.gov/http://www.fec.gov/

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501(c)(3)Activity

Purely

NonpartisanActivity

Supporting or

Opposing aCandidate

ExpressAdvocacy Contributionsto Candidates

Primary

>51%

Secondary

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AFJ Services

Lawyers on call:

advocacy@afj.org

1-866-NPLOBBY (675-6229)

Materials, Info & Trainings: www.afj.org

www.allianceforjustice.org/blog