Tag Archives: 501(c)(3)

Politically Active Nonprofits Face New Donor Disclosure Law in Washington

Yesterday, Washington State Governor Jay Inslee signed into law the DISCLOSE Act, a law that imposes new donor disclosure requirements on politically active nonprofits. Under the new law, a nonprofit entity—including, but not limited to a charity, educational institution, advocacy group or trade association—may be required to register with the state as an “incidental committee” … Continue Reading

House Tax Bill Opens Door to Expanded Political Activity By Charities

UPDATE:  The provision in the House bill, discussed below, was not included in the final Conference Agreement that became law.  There is one very important political law provision to watch as the tax bill moves to a final vote in the Senate, and potentially a conference committee reconciles the House and Senate versions.  This amendment will … Continue Reading

Proposed IRS Regulations for 501(c)(4)s: Sooner Than Expected, But Probably Too Late

Yesterday evening the Treasury and the IRS released, sooner than expected, proposed regulations that could fundamentally change the playing field for 501(c)(4) organizations active in politics.  The proposed regulations will be published in the Federal Register on Friday, November 29.  The pre-publication version is here. Highlights The proposed regulations mirror the approach first taken by … Continue Reading