Political Activities of Nonprofit Organizations

This 1-unit course will examine extent to which various organizations exempt from income tax under the Internal Revenue Code can engage in various kinds of political activity, including lobbying, campaign intervention, and issue advocacy, and the rationales for the different limits for different kinds of exempt organizations. The rules limiting lobbying and forbidding campaign intervention for public charities exempt under section 501(c)(3) will receive particular attention, but topics will also include the rules applicable to private foundations, section 501(c)(4) social welfare organizations, other noncharitable exempt organizations, section 527 political organizations, and political action committees regulated by the Federal Election Commission. In addition to the applicable rules, the course will include consideration of hotly contested issues in this area of law – the Johnson Amendment, the Tea Party dispute, and any current issues that emerging in the 2024 campaign.