Strategies for Creating and Operating 501(c)(3)s, 501(c)(4)s, and Political Organizations
The 4th Edition of The Connection is now available.
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Since it was first published in 1998, The Connection has provided nonprofits with guidance on how they can engage with the public, lawmakers, and candidates to affect public policy, and how these organizations can coordinate together, even in an election year. This guide focuses on the role c4 organizations play in our democracy—as stand-alone organizations but also in conjunction with affiliated c3s and with political organizations (PACs).
Learn to what extent 501(c)(3) and 501(c)(4) organizations can coordinate with each other and various political organizations. Understand how nonprofits can share office space, equipment, and even staff with political organizations, including candidates. Gain a better understanding when and how nonprofits can engage with candidates and even comment on the election. This publication is complete with real-life examples, reporting tips, and sample agreements. It is designed as a resource but does not provide legal advice.”
This fourth edition includes updates to the law since the 2012 edition:
- New IRS forms and filing requirements for 501(c)(4)s, social welfare organizations
- Latest information about rules on donor disclosure for “electioneering communications”
- Discussion of whether a Super PAC may be formed as a Separate Segregated Fund
- Sample grant agreements for allocation of costs between nonprofits and lobbying grants
- Updates to campaign contribution limits and political reporting thresholds