Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 148 of EO Radio Show. Here we are, solidly into the 2026 election year, and that means private foundations should refresh their understanding of election‑year issues for organizations that want to remain exempt under Internal Revenue Code section 501(c)(3), and avoid the onerous private‑foundation excise taxes that come into play if a private foundation uses its funds for impermissible legislative lobbying.

This week's episode is a refresh of the show's episode 8, originally released in 2022. For more information on related election‑year issues, you may want to go back to episode 146 for the commentary on candidate campaign intervention, or episode 147 if your interest is in what public charities may do in the lobbying arena. Episode 147 refreshed an earlier episode that focused on allowable educational and advocacy activities for public charities, including a discussion of the definition of lobbying and the two different rules that apply to public charities.

Finally, be sure to check out the show notes for resources from the IRS on these topics, and the Farella Braun + Martel YouTube channel for the complete EO Radio Show playlist.

Show Notes:

Farella Webinar: Election Year Issues for Private Foundations and Public Charities

Bolder Advocacy Podcast: https://bolderadvocacy.org/podcast/

IRS Chart: Common Tax Law Restrictions on Activities of Exempt Organizations

IRS Form 5768 for 501(h) election: https://www.irs.gov/pub/irs-pdf/f5768.pdf

National Council of Nonprofits: Taking the 501(h) Election: https://www.councilofnonprofits.org/taking-the-501h-election

Treasury Regulations on Exempt Purpose Expenditures: https://www.law.cornell.edu/cfr/text/26/56.4911-4

Farella YouTube podcasts

If you have suggestions for topics you would like us to discuss, please email us at [email protected].

Additional episodes can be found at EORadioShowByFarella.com.

DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.