2020 Election: Prohibited & Protected Activities
ACCESS THE ON-DEMAND WEBINAR HERE.
Under the Internal Revenue Code, all section 501(c)(3) organizations are prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Typically, this includes activities such as making financial campaign contributions or public position statements on behalf of your organization in favor of or in opposition to any candidate for public office.
Violating this prohibition could result in significant (and potentially financially catastrophic) consequences for your organization, including:
- Losing your income tax-exemption
- Owing additional excise taxes
- Grant cost disallowances
However, there are also many legitimate and lawful advocacy activities that tax-exempt organizations may engage in and it is critical to understand how prohibited political activity is distinguishable from permissible lobbying efforts and personal speech protected by the First Amendment, particularly for anyone in a management role.
As the 2020 election season moves into full swing, now is a good time to review your organization’s policies and procedures on advocacy and political campaign activity. This webinar will explain the relevant federal laws and regulations, explain what tax-exempt organizations need to do to comply with IRS requirements, and provide strategies on how to do so without stifling permissible advocacy activities. In addition, we intend for you to be able to use the presentation slides to train your staff and will provide sample language that can be incorporated into your relevant policies and procedures.
The On-Demand version of this webinar will be available for purchase after the conclusion of the live webinar.
Target Audience
- CEOs
- COOs
- Grants Management Staff
- Compliance Staff
Learning Objectives
After this webinar, you will be better able to:
- Describe the prohibition on political campaign activity applicable to tax exempt organizations;
- Explain possible ramifications for non-compliance; and
- Distinguish prohibited political activities from permissible lobbying efforts and personal speech protected by the First Amendment.
Mike Glomb
A Partner with the firm, Mike practices in the Federal Grants and Health Law groups, and has over three decades of experience advising community-based organizations on a broad range of legal matters. Specifically, he offers guidance to Federally Qualified Health Centers, other federal grantees, and several professional and trade associations on the 340B drug discount program, tax exemption, grants law, and fraud matters. [Full Bio]
Carrie Bill Riley
Carrie Bill Riley is a Partner in the health law practice group. She counsels a wide variety of health care clients, including Title X grantees and subrecipeints, and other private and public health care providers, on contracting, regulatory compliance, fraud and abuse, and reimbursement matters. Carrie also provides counsel on transactional matters, including formation and agreements for multi-provider affiliations/joint ventures, general contracting, and residency training arrangements. Prior to going to law school, Carrie worked at a Title X regional training center for several years. [Full Bio]
Certificates of Attendance: We verify attendance upon completion of a webinar (live or recorded version) and will only issue certificates in the name of the account holder enrolled in the course. If you need to document attendance for someone other than the account holder, we provide blank Certificates of Attendance for a supervisor to sign and certify that a different individual viewed the course.
Group Attendance: Due to the online nature of webinars, we cannot verify participation by more than one person. For groups, we provide an attendance record form and blank Certificates of Attendance to record attendance at a group viewing session and document each individual's participation. We recommend that a supervisor or colleague sign the certificate to certify attendance.
Read more about maintaining an attendance record in our FAQs.
Available Credit
- 1.50 Certificate of Attendance
Price
Access to the recorded version of this webinar is included in your purchase.
ACCESSING THE RECORDING
The recorded version of this webinar will be available within two (2) business days after the conclusion of the live event. You will have access to the recording for 180 days after the live webinar has concluded. Once posted to your account, you can view this webinar anytime on-demand during the access period identified in the Recorded Webinar Now Available email. For additional information on viewing and accessing webinars, view our full terms and conditions here.
PAYMENT POLICY
All registrations made the day of a live webinar must be completed using a credit card or PayPal. We do not accept check payments or purchase orders for live webinars on the day of the webinar. If you wish to pay by check, please register in enough time for your check to reach our office; we must receive your check before we grant access to the webinar. If we receive your check after the live webinar, we will grant you access to the recorded webinar. For the most current information, please visit our FAQ page.
REFUNDS/ CANCELLATIONS
For orders of live webinars, FTLF will issue a full refund for cancellations requested at least one week PRIOR to the live webinar. We do not provide refunds for no-shows; however, you may request access to the recorded version of the webinar. If you ordered the wrong webinar and need to transfer your registration to a different program, please Contact Us. View our full policy on refunds and cancellations on our FAQ page.
Required Hardware/Software
Google Chrome and Mozilla Firefox are the preferred browsers.