Adler & Colvin - Specializing in the Law of Nonprofit Organizations

Upcoming Events

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Virtual Conference

AICPA & CIMA Private Foundation Summit - Session: Increasing the Tools in the Charitable Toolbox to Accomplish Your Charitable Mission

December 13, 2022

Increasing the Tools in the Charitable Toolbox to Accomplish Your Charitable Mission | 12:55 p.m. – 2:10 p.m.

Co-presenters: Jane Searing, Deloitte Tax LLP | Nancy McGlamery, Adler & Colvin

Event Website

Presenter

Nancy E. McGlamery

In-Person Conference

UT Law’s 40th Annual Nonprofit Organizations Institute Conference - Session: "A View of the Sector"

January 19, 2023

Session: “A View of the Sector”

8:30 a.m. – 9:30 a.m. CT

Co-presenter: Alex Reid, Baker & Hostetler LLP

Event Website

Presenter

Rosemary E. Fei

Featured Content

Publication

Practitioner Perspectives on Using Section 501(c)(4) Organizations for Charitable Lobbying: Realities and an Alternative

This paper, originally published in the NYU Journal of Legislation and Public Policy, discusses a wide array of issues arising from the use of Section 501(c)(4) social welfare organizations to conduct the lobbying necessary to advance charitable goals. The paper goes on to propose an innovative legislative change that would allow the creation of a…

Authors

Publication

Lobbying Overview for Private Foundations

Private foundations’ expenditures for legislative lobbying are prohibited as “taxable expenditures” by Section 4945 of the Internal Revenue Code. For the purpose of deciding what is prohibited lobbying, private foundations may rely on the definitions found in Sections 501(h) and 4911 of the Internal Revenue Code, which define lobbying for those public charities that have…