In this episode, we turn to your questions. We put out the ask for listeners to send in questions on nonprofit advocacy, and on this episode, we’re going to answer a handful of the questions we’ve received that stood out. We’ll ease you in and ramp up the levels of difficulties. Ever wonder what types of questions we get at Bolder Advocacy? Stick around and find out!

Lawyers for this episode

Tim Mooney Quyen Tu Jen Powis

Show Notes

What is the difference between a nonprofit and a 501(c)(3)?

Where on my 990 do I look to see if I have selected the 501(h) election for measuring my lobbying?  And if I file today, is it effective next year, or this year?

Can a board member of a non-profit sign on to a partisan statement or call to action and list their affiliation with the non-profit if it is noted that affiliations are for "identification purposes only"?

Where on my 990 do I look to see if I have selected the 501(h) election for measuring my lobbying?  And if I file today, is it effective next year, or this year?

We have a 501(c)(3), and our board is considering forming an affiliated 501(c)(4). Can we use c3 dollars to hire initial c4 staff or to pay for start-up overhead?

Are there any issues with establishing a bail fund specifically to bail out protesters? 

Specifically, the IRS states that activities such as strikes, economic boycotts, picketing, and mass demonstrations are permissible methods of furthering the educational and charitable purpose of a 501(c)(3) organization, as long as three conditions are satisfied:

1. the organization’s purpose is charitable;
2. the organization’s activities are neither illegal, contrary to public policy, nor in conflict with express statutory restrictions or limitations; and
3. the activities of the organization are in furtherance of its exempt purpose and reasonably related to the accomplishment of such purpose.

IRS guidance, from 1976

Examples of bail funds that likely qualify

RAICES

Bail Project

 

Resources

Maximize Your Lobbying Limit

501(c)(3) Employees Running for Office

The Practical Implications of Affiliated 501(c)(3)s and 501(c)(4)s

IRS Form 5768 - electing 501(h)

IRS Form 8976 - notice to operate as a (c)(4)