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AAFCS Leadership Conference October 12, 2014

AAFCS Leadership Conference October 12, 2014. Leadership Orientation – Legal Issues. Legal Overview – Advocacy Issues. Common Types of Exempt Organizations that Engage in Advocacy Activities: • § 501(c)(3) Charitable Organizations • § 501(c)(4) Social Welfare Organizations

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AAFCS Leadership Conference October 12, 2014

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  1. AAFCS Leadership ConferenceOctober 12, 2014 Leadership Orientation – Legal Issues

  2. Legal Overview – Advocacy Issues • Common Types of Exempt Organizations that Engage in Advocacy Activities: • § 501(c)(3) Charitable Organizations • § 501(c)(4) Social Welfare Organizations • § 501(c)(5) Labor Organizations • § 501(c)(6) Business Leagues • § 527 Political Organizations 2

  3. Legal Overview – Advocacy Issues • Political Campaign Activity Any activities that favor or oppose candidates for public office, including: • Endorsements of candidates • Contributions – To candidates – To PACs • Public statements for/against a particular candidate • Distributing materials prepared by self or others that favor or oppose candidates 3

  4. Legal Overview – Advocacy Issues • “Lobbying” • Attempting to influence legislation through: • Directly contacting members of a legislative body • Encouraging the public to contact members of a legislative body • Advocating a position on a public referendum 4

  5. Legal Overview – Advocacy Issues • General Advocacy • Influence public opinion on issues • Influence non-legislative governing bodies (the executive branch, regulators) • Encourage voter participation: • Voter Registration • Get Out the Vote Drives • Voter Guides • Candidate Debates 5

  6. Legal Overview – Advocacy Issues • Advocacy and 501(c)(3) Status • Political Campaigning – Absolutely prohibited • Lobbying – Cannot be a substantial activity of the organization • General Advocacy – Permitted as an educational activity 6

  7. Legal Overview – Advocacy Issues • Advocacy and 501(c)(6) Status • Lobbying – Unlimited amount of lobbying in furtherance of its exempt purpose permitted • General Advocacy – Unlimited amount in furtherance of exempt purpose 7

  8. Legal Overview - Questions 8

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