And Prohibits Definition for 501(c)(4) Groups Congress does not want IRS to define how much electioneering is permissible for social welfare organizations

Lead Stories

Art collector denied deduction without substantiation

Tax Matters

Court defers to “hierarchical” church rules

Lessons from Litigation

Where is the nerve center of virtual nonprofit?

Lessons from Litigation

Anti-SLAPP statute "has failed miserably”

Lessons from Litigation

NY Attorney General Sanctions CEO of DAF Sponsor for Breach of Fiduciary Duty

AG permanently bars CEO from serving as fiduciary of a charity for misusing funds for personal benefit for himself and others

Lead Stories

IRS confirms that cryptocurrency gifts to charity require appraisal

Tax Matters

Estate Planner Did Not Breach Duty By Failing to Disclose Basis of Fees

Court affirms plan that reduced bequests to daughters of couple who established charitable remainder trusts

Lead Stories

DAF Assets Top $234 Billion While Controversy Continues

Total distributions exceed 27% of fund value, while critics seek to delay tax breaks

Lead Stories

What’s the deal with Damar Hamlin’s charity?

It isn't recognized by the IRS and has not registered for charitable solicitation

Ready Reference

Court refuses to decide control of Unification Church

Lessons from Litigation

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September Webinar

Lobbying and Electioneering for Nonprofits
Wednesday, September 9, 2026
1:30-3:00 PM ET

Want to impact the next election?

Want to know what nonprofits can do to affect public policy?

The elections in November will shape the future of our country. Nonprofits and their stakeholders have an interest in the outcome.

Most webinars on lobbying and electioneering for nonprofits concentrate on what charities may not do. This webinar will concentrate on what charities and other nonprofits can do in elections and policy development throughout the year.

Charities exempt under section 501(c)(3) of the Tax Code have been forbidden for years under the so-called “Johnson Amendment” from endorsing or opposing candidates for public office at any level of government. But litigation is pending that could eliminate that rule, at least for churches. Should your charity now ignore the rule to endorse a candidate?

Charities are also limited in the amount of lobbying they can do in supporting or opposing specific legislation. How much lobbying is permitted?

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Nonprofit bylaw review

Don Kramer will review and comment on your own current or proposed bylaws

Do your Bylaws reflect the way you actually operate? Do they protect the interests of those who should be protected? Do they spell out clearly how to deal with governance issues? Or do they create uncertainty for those who have to implement them?

Most nonprofits don't spend a lot of time looking at their Bylaws until there is a question or a dispute. That's when you need bylaws that are clear and unambiguous, so your questions on how to proceed are already answered. That's when bad bylaws can lead to unnecessary controversies or even costly litigation. Nonprofit Issues editor Don Kramer will review your current or proposed Bylaws to see if they work for you.

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SAY THAT AGAIN?

August 27, 2026

I got an email request for a political contribution recently: “Today, I’m asking you for $100 — the same donation you made [to my last campaign]. The reason being: I don’t spend my time asking corporate bigwigs for massive checks.” I was pleased that they were treating me as a real person who had helped out before.

Seven minutes later, literally seven minutes later, I got this email from the same candidate: “Today, I’m asking you for $3. Yes, just $3. The reason being: I don’t spend my time asking corporate bigwigs for massive checks.” So much for being a real person.

See our "Say That Again" collection

Special Report Available

Increasing Gender Diversity on the Boards of Nonprofit Eds and Meds: Why and How to Do It

This report provides a rare inside view on barriers women face to selection and success that are particular to nonprofit organizations and makes specific recommendations on how to improve the gender ratio.
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