Campaigns and Elections

CAMPAIGNS AND ELECTIONS

Want to make a difference in elections and campaigns? Let me help you comply with the maze of rules.

NONPROFIT ADVOCACY AND ELECTION LAWS

Guidance on Expenditures and Reporting for Grass Roots Campaigns, Lobbying and Voter Education Projects
Formation and Reporting for Federal "527" Organizations and State and Federal Political Action Committees
Voter Registration and Get-Out-The-Vote Rules.

ALERT: FEDERAL ELECTION COMMISSION RULES MAY ENDANGER ADVOCACY BY CHARITIES AND OTHER NONPROFITS.

Does McCain-Feingold (Bipartisan Campaign Reporting Act) Affect My Group?

The Federal Election Commission (FEC) will soon rule on a draft advisory opinion that would greatly increase regulation of what nonprofit "527" political committees can do and may lead to similar restrictions on other § 501(c)3 and § 501(c)4 nonprofit organizations.

The draft opinion would sharply restrict the ability of political committees to speak out on public policy matters in any ways that seem to "promote, support, attack, or oppose" a candidate, even if the effort is not related to an election. Other nonprofit organizations could be defined as political committees and be similarly prohibited from weighing in on public policy matters. That would mean that 501(c)(3) and (4)s could use only "hard money" (collected from individuals in amounts of less than $2000) for advocacy ads at any time. It may be that this initial ruling only applies to 527 political committees, but this ruling could make every nonprofit a political committee--clearly contrary to intent of Congress.

The FEC was originally scheduled to consider the draft ruling on February 5, but a flood of comments forced the Commission to delay its ruling until at least February 18, 2004.

TAKE A LOOK AT THE FOLLOWING GREATLY SIMPLIFIED COMPARISON OF ELECTION ACTIVITIES FOR 501(c)4 AND 501(c)3 GROUPS. NEED HELP SORTING THIS OUT?

	PRIVATE OPERATING FOUNDATION [(c)(3)]	PUBLIC CHARITY [(c)(3)]	501(c)(4)
Exempt from federal and state income taxes?	YES.	YES.	YES.
Are donations tax deductible to donor?	YES. General Rule : Donors allowed AGI deductions of 50% for gifts of cash and 30% for appreciated property such as publicly traded stock but limits on valuation of real estate, art, closely held stock	YES. General Rule : Donors allowed AGI deductions of 50% for gifts of cash and 30% for appreciated property	NO.
Permitted Program Activities?	"Hands on" operation of its own programs, close supervisory control of grants to others.	Usually grants to individuals, other nonprofits to further charitable purpose, and limited political and lobbying expenditures.	Any legitimate social welfare purpose, often lobbying.
Examples of other permitted Activities?	Nonpartisan "legislative scorecards;" issue" ads; endorsements made to its members and supporters (but not general public).	Nonpartisan "legislative scorecards;" issue" ads; endorsements made to its members and supporters (but not general public).	Almost any other activity except candidate support.
Lobbying and grassroots efforts for legislation or ballot measures.	PROHIBITED "taxable" activity, see "penalties."	LIMITED. Permitted so long as not "substantial" (public charities may "elect" to spend no more than 25% of yearly expenditures on lobbying.`1`	NO LIMITATIONS. See footnote 5.
Candidate support?	PROHIBITED	PROHIBITED	VERY LIMITED candidate support allowed (but subject to state restrictions on PACs).
Get-out-the-vote?	Prohibited with exception for multistate efforts.	Not expressly prohibited.	No limitations
Penalties/Tax consequences to group if it or grant recipient violates rules about lobbying, candidates, etc.	SEVERE. Fines of up to 100% upon organization AND managers and directors. Group responsible for prohibited expenditures made by recipients of its grants.	MODERATE. Group responsible if it or its recipients exceed the limits allowed to the group. Charity may pay tax on amounts spent in excess of 25% limits, may endanger its (c)(3) status over time.	Not applicable

DIRECT DEMOCRACY - INITIATIVE AND REFERENDA

GETTING STARTED

Drafting Ballot Measure Language
Litigating Ballot Titles to Oregon Supreme Court
PAC Formation
What Support from Tax Exempt Organizations is lawful

Local Initiatives and Referenda

Peoples Utility District Formation Process

Other Special District Formation

GATHERING SIGNATURES

Enforce Your Rights to Petition--public places, college campuses, streets, and complex rules regarding private locations

Advice Regarding Paid Signature Gathering

Guidance on Oregon Campaigns and Elections Reporting

Strategies to Improve Your Success Ratio in Signature Gathering, Reduce Errors, Oversee Elections Officer's Verification Process for Signature

1. Under the Lobbying Disclosure Act of 1995 and state disclosure laws nonprofit organizations may berequired to register and file semiannual reports concerning lobbying activities if certain dollar amounts are exceeded.


	© 2004 Linda Williams. All rights reserved.