Rules of the Game: The Bolder Advocacy Podcast

Legislative season is underway, and we're seeing a wave of proposals that could significantly reshape the operating environment for nonprofits and advocacy organizations. We're tracking over 1,000 bills across the country, and while some of them do positive things, like make improvements to our electoral system or increase voter turnout, unfortunately, most of these measures are taking aim at impactful nonprofit advocacy. These proposals collectively reflect an erosion of the civic space in the nonprofit ecosystem. We're here to break down some of the key trends and help you stay informed about emerging twists in compliance.   Attorneys for this episode Maggie Ellinger-Locke Susan Finkle Sourlis Natalie Roetzel Ossenfort   Shownotes   Federal Legislation   ·      The SAVE Act would require voter registration applicants to provide documentary proof of US citizenship and impose strict photo ID rules to vote in federal elections. ·      Federal law is already clear that only US citizens are permitted to vote in federal elections. ·      This legislation could disproportionately impact voters of color, married people who have changed their last names, and low-income voters.     State Legislation   ·      So far, we've seen over 150 bills filed in at least half the states, that seek to impact the voting process. Georgia's SB 586 proposes sweeping changes to state elections including early voting. Under current law voters are permitted to cast their ballot at any polling location in their county during the early voting period. But if this bill becomes law, voters would be restricted to just one polling location. In West Virginia, SB 90 would prohibit voters not affiliated with a major political party from voting in a primary election. In Kansas, HB 2438 would prohibit online voter registration unless a website uses a .gov domain or is explicitly approved by the secretary of state. Corporate Power Reset movement: The goal of this movement is to create an end run around supreme court precedent like Citizens United and Buckley v Valeo[NO1] [ME2] [SS3]  by prohibiting all corporate, whether for profit or nonprofit, engagement with elections.[SS4] [ME5]  ·      Restricting foreign influence on ballot measure campaigns: Federal law already bans foreign national contributions to candidate campaigns, but these bills are seeking to extend the restrictions further, narrowing the funding landscape for direct democracy. o   During the 2026 state legislative sessions, we've seen 39 bills introduced in twenty states that would restrict foreign contributions to ballot measure campaigns. o   Some focus narrowly on majority foreign-owned businesses, but many target individuals and ballot question committees. These bills often require affirmative certifications that no foreign national funding is involved in an organization's ballot measure advocacy. Baby FARA bills: At the federal level, the Foreign Agents Registration Act was enacted in 1938 to counter Nazi propaganda. It requires individuals or entities acting "at the order, request, or under the direction or control" of a foreign principal to register with the Department of Justice and file detailed disclosures. Historically, FARA has been applied in relatively specific circumstances, primarily lobbying or political work directly tied to foreign governments. State-level analogues, however, are often drafted much more broadly. These proposals could sweep in a wide range of advocacy activities and impact organizations engaged in international solidarity movements. Terrorism: US law only allows foreign groups to be labeled as foreign terrorist organizations. And new policy directs federal law enforcement agencies to "investigate and disrupt networks, entities, and organizations" that have views in contravention to the president's. This type of legislation is now making its way to the states. In Florida, lawmakers are pushing several bills, such as HB 1471, SB 1632, and SB 1634, would dramatically expand the state's power to designate organizations as "domestic terrorist organizations." o   The bills broaden the definition of domestic terrorism, using sweeping language about activities intended to "influence the policy of a government" or "affect the conduct of government," terms that could be interpreted expansively. o   Once designated, an organization could have its funds frozen, be barred from receiving state contracts or funding, and expose its staff, donors, and supporters to criminal liability for providing "material support."   Hopeful Legislation:   ·      In Georgia, lawmakers are considering a bill that would expand student protest rights, excusing absences for classes missed due to protest attendance. ·      In Missouri, HB 1871 extends the "no excuse" absentee voting period from two weeks to four.   Resources Public Charities Can Lobby (Factsheet) Being a Player: A Guide to IRS Lobbying Regulations for Advocacy Charities Practical Guidance: What Nonprofits Need to Know about Lobbying in Your State

On this edition, we open up the docket and get an update on the variety of court cases that impact tax-exempt organizations and their ability to advocate on the issues they care about. And to help with that, we're joined once again by friend of the pod Emma Olson Sharkey from Elias Law Group to help demystify what's happening in the courts and how it might impact you and your work. Attorneys for this episode Brittany Hacker Leonard Tim Mooney Emma Olson Sharkey – Elias Law Group Shownotes 501(c)(4) political activity Freedom Path, Inc. v. IRS  (D.D.C.) Memorial Hermann Accountable Care Organization v. CIR (5th Cir) Administrative law Loper Bright Enterprises v. Raimondo (2024) Johnson Amendment and 501(c)(3) partisan activity National Religious Broadcasters v. Long (EDTX) https://www.councilofnonprofits.org/pressreleases/federal-court-decide-legal-settlement-impacting-70-year-old-federal-law-protecting-0   Ballot measure process cases Montana - Kendrick v. Knudsen - https://statecourtreport.org/our-work/analysis-opinion/proposed-ballot-measure-would-limit-montana-legislature-burdening-direct Arkansas - https://arkansasadvocate.com/2025/11/19/judge-issues-injunction-against-arkansas-direct-democracy-laws/ Montana - Ellingson v. State: https://archive.legmt.gov/content/Committees/Interim/2023-2024/State-Administration-and-Veterans-Affairs/Meetings/Sept.5.24/Tab-11-Admin-Rule-Review-Litigation-Update/September-2024-Litigation-Update.pdf Florida[GU2]  - https://floridaphoenix.com/2026/02/20/federal-ruling-in-florida-ballot-initiative-restriction-challenge-could-have-national-implications/ Oklahoma - McVay et al. v. Cockroft and Drummond: https://www.lwv.org/legal-center/mcvay-v-cockroft Missouri - Missouri et al v. Von Glahn et al: https://www.democracydocket.com/cases/missouri-congressional-redistricting-referendum-challenge/

One of the hottest topics in college athletics turns out to be about nonprofits. This episode unpacks how nonprofit colleges and third-party NIL collectives support individual student athletes, the governance and tax questions that follow, and what the recent NCAA settlement means for oversight and compliance. We also look ahead to emerging federal regulation and how nonprofits might engage in shaping what comes next.   Attorneys for this Episode ·      Tim Mooney ·      Victor Rivera   Why NIL Is a Nonprofit Issue  ·       Define NIL: athlete rights to monetize their brand (name, image, likeness). ·       Distinguish third-party deals vs. institution-linked compensation ·       Why nonprofits are in the mix: NIL collectives, booster organizations, independent sponsorscirculating capital in the ecosystem. College athletics live inside nonprofit institutions — universities and colleges are almost all 501(c)(3)s. Enter third-party NIL collectives — many of which are also nonprofits, often organized as 501(c)(3)s or seeking that status. When nonprofits move money, governance and tax law always follow — NIL is no exception. In October 2025, a settlement in House v. NCAA settlement centralized review mechanisms (the College Sports Commission – or CSC) now oversee deal approvals & compliance. Ongoing federal intervention: the proposed SCORE Act is NCAA-backed and would stop athletes from being considered employees and shield the NCAA from the kinds of class action lawsuits that got us to the current NIL landscape   How Nonprofits End Up Supporting Individual College Athletes Nonprofits can and do financially benefit specific individuals (scholarships, disaster relief, housing aid, fellowships). NIL collectives operate on a similar theory: Supporting athletes through appearances, community engagement, or promotional activity Often tied (explicitly or implicitly) to institutional athletic programs The tension: Supporting individuals is allowed But private benefit, inurement, and mission drift are still red lines Issue with compensating individuals using their "fair market value" Key question for nonprofits: Are we advancing a charitable purpose (legal) or just subsidizing compensation (questionable)? Governance Questions Nonprofits Can't Ignore Board-level responsibilities Mission alignment How does athlete support further the stated charitable purpose? Is this education, community engagement, economic equity or something else? "Amateur athletics" does a lot of heavy lifting here, but sometimes the collectives compensate the athletes for promoting charitable events/causes. Board oversight Who approves NIL strategy? How are conflicts of interest handled (especially boosters, alumni, donors)? Controls and accountability Criteria for selecting athletes Documentation of services provided Fair market value analysis Transparency What are donors told? What is disclosed publicly vs. internally? Regulation on the Horizon After the NCAA Settlement The NCAA settlement signals: More centralized oversight More formal review of NIL arrangements Less tolerance for "wink-and-nod" structures Likely regulatory pressure points: Standardized deal review Clearer definitions of permissible activity Increased scrutiny of nonprofit status and operations Should Nonprofits Weigh In on What Comes Next? The NCAA settlement last fall quieted things down by creating reporting structures, arguably with some teeth. But as things evolve, there's more space for nonprofits in particular to notice. Will the College Sports Commission (CSC) continue to have conference support so it can enforce the NIL rules? The agreement hasn't been fully adopted yet, but the CSC is already knocking down some NIL deals. Federal legislation (SCORE Act or SAFE Act) Recent controversies surrounding eligibility of former pro-basketball players (Amari Bailey, Charles Bediako) may force Congress to act NCAA-adjacent rulemaking State-level NIL frameworks particularly regarding their institutions Other structures could allow potential pathways for unionization for student-athletes 501(c)(5)s like AFL-CIO have come out against SCORE Act Previous attempts have failed by student-athletes in Northwestern and in other universities and the SCORE Act has a provision that bans college athletes from being considered employees Resources NIL Compliance Tightens: What the NCAA's New Rules Mean for Institutions and Sponsors – Steptoe and Johnson College Sports Watchdog Will Enforce Rules Without Legal Backing – Front Office Sports NIL regulations for college athletes face hurdles in Congress – Spectrum News Letter Opposing Legislation That Would Be A Bad Deal for College Athletes – AFL-CIO

In this episode, we're answering questions from organizations about voter registration, which is, of course, timely given the upcoming midterm election season. Since these activities occur within an electoral framework, it's crucial to keep various legal aspects in mind while crafting and executing your voter registration campaigns. We'll discuss the key considerations related to nonprofit tax law, federal election law, and state law.  Attorneys for this episode Sarah Efthymiou  Susan Finkle Sourlis   Monika Graham   Voter Registration   501(c)(3) nonprofits are effective voter registration advocates because they are trusted, nonpartisan organizations with deep ties to their communities, especially populations that are often underrepresented in the electoral process. By conducting voter registration drives, they remove practical barriers to voting, help people navigate confusing rules and deadlines, and expand equitable access to civic participation. This work strengthens democracy without endorsing candidates or parties and aligns with nonprofit missions by empowering communities to have a voice in the policies that affect their lives.  Why are c3s effective voter registration advocates?   Deep trust and credibility.   Direct access to underrepresented voters.   Nonpartisan by law.   Education + assistance.   Long-term relationship building.   Why host voter registration programs?   Registration is the biggest barrier to voting.   They increase participation and equity.   They normalize civic engagement.   They strengthen democracy (without being partisan).   They align with many nonprofit missions.   Federal Tax Law:   Federal tax law allows 501(c)(3) nonprofit organizations to engage in voter registration and education activities, as long as those efforts are conducted in a strictly nonpartisan manner. Understanding these rules is essential to ensure compliance while encouraging civic participation and protecting the organization's tax-exempt status.  I'm a 501(c)(3) public charity. How can I engage in VR without jeopardizing my status?  501(c)(3) public charities must conduct all voter registration activities in a strictly nonpartisan manner.   Voter registration activities should be designed to encourage participation by all eligible individuals.   Any targeting of voter registration efforts must be based on neutral, nonpartisan criteria.   Organizations should exercise caution when connecting issue advocacy with voter registration activities.     I've heard that there are bad actors out there trying to "catch" c3's doing something wrong. What can we do to protect ourselves?  Prepare for challenging questions by having a trusted partner ("buddy system") during voter engagement.   Consider having a point person designated to handle tricky situations and/or suspicious questions.   Invest in thorough training for all staff and volunteers involved in voter registration efforts.   Federal Election Law  Under federal election law and the rules governing 501(c)(3) organizations, charities and other tax-exempt nonprofits may engage in voter registration and other civic engagement activities as long as they remain strictly nonpartisan and do not support or oppose any candidate or political party. This limitation stems from the Johnson Amendment and IRS regulations, which prohibit political campaign intervention but explicitly allow educational and voter registration efforts that help people participate in the electoral process withneutrality.   What are some FEC rules we should be aware of to stay in compliance?   Federal Election Commission (FEC) regulations strictly prohibit coordination of voter registration activities with candidates, political parties, or campaigns.   Since the Citizens United decision, independent expenditures related to voter registration and partisan targeting are allowed for 501(c)(4) organizations but remain prohibited for 501(c)(3)s.   Under no circumstances can 501(c)(3) organizations offer payments or anything of value—including food, gifts, or incentives like pizza—in exchange for voter registration.   State Regulations  State laws play an important role in shaping how 501(c)(3) organizations conduct voter registration activities. While federal law allows nonprofits to engage in nonpartisan voter registration, each state sets its own rules around registration procedures, deadlines, training requirements, and handling of voter information. Understanding and complying withapplicable state laws is essential for 501(c)(3)s to conduct voter registration safely, legally, and effectively.  Do we need to watch out for anything on the state level?  Yes, potentially. Voter registration rules and requirements can vary widely by state, so it's essential to consult your state elections office for the most accurate and up-to-date guidance.   States often have specific legal requirements for organizations conducting voter registration drives.   Proper submission of completed voter registration forms is critical for validating registrations and maintaining compliance.   Are there any state developments to be aware of?  There is a growing divide among states between those actively expanding voter access and those implementing increasingly restrictive voting laws.   Several states are pursuing more restrictive policies that risk disenfranchising eligible voters by imposing stricter identification requirements or limiting mail-in voting access.   Funding Sources  Funding sources can affect how 501(c)(3) organizations conduct voter registration activities. While nonprofits may use private or foundation funds for nonpartisan voter registration, certain funding sources—such as government grants or restricted donations—may impose additional conditions or limitations. Understanding these funding rules helps ensure voter registration efforts remain compliant, nonpartisan, and consistent with both legal requirements and funder expectations.    What funds can 501(c)(3) organizations use to fund VR efforts?   Both public and private foundations can provide vital funding to 501(c)(3) organizations conducting voter registration drives, supporting nonpartisan civic engagement and expanding democratic participation.   Under IRS rules, private foundations cannot earmark grants exclusively for voter registration drives unless they comply with the detailed requirements of 26 CFR 4945(f):  The organization sponsoring or conducting the voter registration drive (the sponsoring organization) must be a 501(c)(3) organization  The registration activities of the sponsoring organization must be nonpartisan, conducted in five or more states, and occur over more than one election cycle  A contribution for such activities may not be subject to conditions requiring use in a specific state (or political subdivision) or in a specific election cycle  At least 85 percent of the sponsoring organization's income must be directly spent on activities relating to the purpose for which it was organized and operated, and  At least 85 percent of the sponsoring organization's support, other than gross investment income, must be contributed by exempt organizations, the general public, or government units; no more than 25 percent of its support may come from any one exempt organization; and no more than 50 percent of its support may come from gross investment income (interest, dividends, or other investment-related income)    Resources  Want to Conduct or Fund a Voter Registration Drive?  The Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations  Voter Registration Rules for Private Foundations  Practical Guidance: Nonprofit Voter Assistance Series  Nonprofits, Elections, & the Fine Art of Remaining Nonpartisan  United States Election Assistance Commission  Vote 411   

On this episode, we're going back-to-basics to discuss the rules that apply when nonprofits engage in lobbying activities. With legislative sessions ramping-up in several states, it's important to take time to understand the lobbying limits and definitions that apply to your organization's advocacy. But, it's even more important to recognize that public charities can lobby and advocate for or against legislation at the local, state, and federal levels. So, rally your staff and volunteers, and speak up, because your nonprofit can play an important role in impacting public policy.    Attorneys for this Episode  Brittany Leonard   Tim Mooney  Natalie Roetzel Ossenfort    The Importance of Lobbying  Big business often pays for expensive lobbyists to represent their interests in front of legislators, but normal community members cannot foot that bill. Nonprofits who lobby can step up and fill the void.   501(c)(3) public charities can use their experience, funding, and passion for their mission to represent communities by advocating for or against changes to law.   For example, Movement Advancement Project tracked the 2025 spring legislative session and found that every state except for Vermont had an anti-LGBTQ bill proposed but 88% of them did not become law. This was due in part to great nonprofits lobbying against these bills.   How Much Lobbying Can Public Charities Do?  Internal Revenue Code provides two ways for public charities to measure their lobbying limits  Default, Insubstantial Part Test: Public charities can lobby so long as lobbying is an "insubstantial part" of their overall activities (around 3-5% of total activities).  Activities based test, not dollar-based  Broad definitions of lobbying  501(h) Expenditure Test: Most public charities can opt in to using this test to measure their limits (as opposed to the insubstantial part test), and when they do, it provides a mathematical formula to calculate lobbying limits.  Dollar-based test (unpaid, volunteer activities don't count against limits)  Narrower definitions of what qualifies as lobbying  Many organizations can put up to 20% of their budget toward lobbying using the 501(h) election, but the exact amount depends on the organization's annual exempt purpose expenditures.    What is Lobbying?  The definition of lobbying depends on which of the two Internal Revenue Code tests your public charity uses to measure its limits  Insubstantial Part Test: anything that advocates for or against legislation at any level of government is lobbying. For example:  Advocating against a proposed ordinance in your city that would update the housing code in a way that would negatively impact the communities you serve  Supporting a ballot measure that would codify reproductive rights in your state's constitution  Talking to members of Congress to oppose the "Nonprofit Killer" bill  Engaging in advocacy in an attempt to influence what gets included in your state's budget  501(h) Expenditure Test  Direct Lobbying: Communication to a legislator (or their staff) that expresses a view on specific legislation. For example:  Calling your Senator to encourage them to vote for an upcoming bill that will give every family a free puppy  Emailing your State Rep's Chief of Staff to recommend an increase in funding for animal shelter improvements in the state's budget  Grassroots Lobbying: Communicating to the general public your organization's view on specific legislation with a call to action (only four types). For example:  Placing an ad in the newspaper that says "Call your Senator and express your support for legislation that would give every family a free puppy."  Putting a web form on your public charity's website that encourages supporters to input their name and zip code to have a letter in support of a state-level bill automatically sent to their legislators  What about a Threads post encouraging the public to vote in support of a local bond initiative or other ballot measure?  Direct Lobbying. Why? The public is a legislator in the ballot measure process, because the public decides whether the measure passes (and becomes law) or fails (does not become law).   Keep in mind that in addition to counting ballot measure advocacy against your lobbying limits, your ballot measure advocacy may also trigger state or local-level campaign finance reporting (since it happens in the election context).   Examples of activities that do not count as lobbying include education about legislation without expressing a view, advocating for or against executive agency action, for or against executive orders, public education with no call to action under 501h, litigation, etc.  Lobbying definitions can also vary according to state law.  State laws generally don't limit how much lobbying a public charity can do, but they do require lobbyist registration and reporting when certain thresholds are met.  State laws often define lobbying differently from the Internal Revenue Code and can include both legislative and executive branch advocacy activities.    Resources  Being a Player: A Guide to the IRS Lobbying Regulations for Advocacy Charities  Public Charities Can Lobby: Factsheet  State Law Resources: Nonprofit Lobbying Practical Guidance  501(h) Lobbying Limit Calculator 

Happy 2026! As policy shifts and new advocacy opportunities emerge, the Bolder Advocacy team is here to guide nonprofits so they can continue to advocate boldly while remaining compliant and effective. We're kicking off the year with our Top 10 nonprofit New Year's resolutions to help your organization thrive.     Attorneys for This Episode  Monika Graham  Victor Rivera Labiosa  Natalie Roetzel Ossenfort    Top 10 2026 Resolutions:   1. Deepen Mission Alignment  Clarity fuels momentum. Revisit your mission statement to ensure that every project, partnership, and expenditure aligns directly with your core purpose.  The National Council of Nonprofits hosts a hub on its website that provides nonprofits with tools, research, and resources needed to operate a nonprofit more effectively, efficiently, and ethically.   2. Conduct an Advocacy Check-Up  Identify opportunities to enhance your organization's advocacy activities, and raise potential issues about compliance with the tax, lobby, election, and other laws that govern your work.  The Advocacy Check-Up is a self-assessment tool for 501(c)(3) public charities to review compliance with federal and state advocacy rules and identify opportunities to strengthen advocacy capacity.   3. Invest in Staff Well-Being  A supported team propels progress through good times and through bad. Prioritize mental health, provide professional development opportunities, and maintain a culture of appreciation. Encourage continuous learning to ensure that your team is constantly growing and expanding its expertise on the issues facing your communities and potential policy solutions.  For tips on how to better invest in staff well-being click here.   4. Strengthen Diversity, Equity, and Inclusion (DEI)  Commit to measurable actions to ensure your staff, board, and programs reflect and serve your community's diversity authentically.  Resources for strengthening DEI practices are available through the Philanthropic Initiative for Racial Justice and the Council of Nonprofits.   5. Improve Financial Transparency  Publish clear annual reports, be open about how resources are used, and communicate outcomes to maintain trust.  For tips on how to demonstrate clear financial accountability take a look at the NCN's post on financial transparency and public disclosure requirements.  6. Embrace Digital Transformation  Technology can amplify reach and efficiency. Adopt digital mechanisms for donor management, storytelling, virtual events, and operations.  Refer to BA's Influencing Public Policy in the Digital Age for best practices on engaging in online advocacy.   7. Build Sustainable Fundraising Strategies  Diversify revenue streams. Combine grants, recurring donations, sponsorships, private donors, and other opportunities for long-term financial health.  If you are a foundation interested in expanding your advocacy funding, explore our Focus on Foundations hub.  8. Measure What Matters  Data-driven decisions help refine focus and prove impact. Develop and track meaningful metrics that demonstrate actual outcomes.   Check out our Advocacy Evaluation Resources hub for sample benchmarks and guides to help your nonprofit assess its strengths, identify areas for growth, and become more effective in its advocacy.  9. Strengthen Community Partnerships  Collaborate rather than compete. Coalitions, community, local governments, and businesses can all amplify their missions through shared resources and reach.  Find other like-minded organizations and work in coalition to register voters ahead of the 2026 midterm elections and to advance legislative and other policy priorities.  Our Coalition Checklist provides information about common joint advocacy activities, resource sharing, and how to safely partner with other tax-exempt organizations.    10. Prepare for Midterm Elections  Remember: 501(c)(3) public charities may engage in nonpartisan voter education, issue advocacy, and civic engagement, so plan your election-season activities early to ensure the organization is impactful while remaining compliant.   Browse Rules of the Game: A Guide to Election Related Activities for 501(c)(3) Organizations for a deeper dive on best practices for engaging in nonpartisal election season advocacy.    

It's been a long year, and while progressive movements have faced real setbacks, that's not the whole story. Across the country, nonprofits and the communities they serve pushed for justice and secured meaningful victories worth lifting up. On this episode, we celebrate several advocacy wins from 2025.   Attorneys for this episode:   Maggie Ellinger-Locke, she/her Susan Finkle Sourlis, she/her Melissa Marichal Zayas, she/her   Link: https://traffic.libsyn.com/rulesofthegame/ROTG147-celebrating-advocacy-wins.mp3   Show Notes:   ·      Economic Justice   o      In May, Washington became the third state to adopt a statewide rent stabilization law. Washington Low Income Housing Alliance and its network mobilized thousands of people to support passage of this legislation. o      Colorado enacted new renter protections for victims-survivors of gender-based violence nonprofits. The Women's Foundation of Colorado supported this legislation through direct lobbying, grassroots lobbying, and public education. o      Colorado also saw voters pass Proposition MM increasing taxes on the state's highest earners to fully fund free breakfast and lunch for all K-12 public school students. o      In Texas, Every Texan, a 501(c)(3) public charity, helped defeat the adoption of new Medicaid enrollment barriers. Every Texan also helped pass a law requiring hospitals to provide clear information to parents. ·      Gender and Reproductive Justice   o      Ipas US and its local partners, successfully advocated for the city and town councils of Philadelphia, PA; Baltimore, MD; Atlanta, GA; and Carrboro, NC to adopt resolutions or proclamations that recognize  reproductive rights as human rights, acknowledge the obligation of the U.S. to protect human rights under international law, and declare December 10th as Human Rights Day. They also championed similar executive proclamations issued by the mayors of Mount Rainer, MD, and Austin, TX. These victories reflect a growing movement to recognize abortion as a human right at the local, state, and federal level. ·      In Montana, transgender youth and medical providers, represented by counsel including the ACLU of Montana and Lambda Legal, won a lawsuit challenging a state law banning evidence-based care for children experiencing gender dysphoria. The Montana Supreme Court ruled the law unconstitutional, ensuring Montana's transgender youth continue to access to medical treatment, despite the U.S. Supreme Court's recent ruling in U.S. v. Skrmetti.   ·      Democracy and Voting Rights   o   Nonprofit Vote and its partners helped 300,000 voters register or update their registration on National Voter Registration Day 2025. In New York, HeadCount's youth-led community engagement helped the state register nearly twice as many voters as were registered during 2024's National Voter Registration Day. o   Nonpartisan voter registration drives like the one led by Nonprofit Vote can help increase voter turnout, and it did just that in several November elections, including races in New York, New Jersey, and Pennsylvania. o   In Maine voters rejected Question One, a ballot initiative that would have imposed strict voter ID requirements and gutted the state's popular vote-by-mail system, keeping intact one of the most inclusive voting infrastructures in the country. ·      Advocacy Reminders   o   Legislative resolutions and proclamations voted on by lawmaking bodies are considered legislation by the IRS, while executive proclamations and orders are issued by mayors, governors, or the President are not considered legislation by the IRS. Seeking the passage of executive proclamations and orders does not count as lobbying under federal tax law. o   When seeking to influence legislation, track your lobbying based on the lobbying test your organization follows—either the insubstantial part test or the 501(h) expenditure test—stay within your organization's lobbying limits. Also be sure to review the lobbying disclosure rules for the jurisdiction you're lobbying in to confirm any additional registration and reporting requirements. o   501(c)(3)s can support democracy by engaging in nonpartisan voter registration drives, get-out-the-vote campaigns, and other educational activities that encourage voter participation. Always check your state's voter assistance rules before registering voters or assisting voters in other ways. o   501(c)(3) private foundations can support nonpartisan voter engagement, but they must follow special rules when funding voter registration. o   Ballot-measure campaigns offer communities opportunities to bypass legislatures and taking their issues directly to voters. The IRS classifies ballot-measure advocacy as direct lobbying under the 501(h) expenditure test. Remember to review the campaign finance rules for the jurisdiction where the measure will be on the ballot because they may require registration or reporting.   ·      Conclusion   o   It's not just about whether we win, but how we win. By taking the time to stop and reflect on our advocacy campaigns, we ensure that we continue to stay grounded and prepared for the fight ahead. So raise a glass and cheers, there are so many more victories to look forward to! 🥂   Resources: Public Charities Can Lobby What Nonprofits Need to Know About Lobbying in Your State Election Checklist for 501(c)(3) Public Charities Nonprofit Voter Assistance Series Voter Registration Rules for Private Foundations Election Year Activities for 501(c)(4) Social Welfare Organizations Ballot Measure Toolkit  

In recent months, the threats facing nonprofit organizations have continued to develop at a furious pace. In the face of challenges like funding reductions and congressional investigations, nonprofits are taking the time to shore up their defenses and prepare for what's to come. On this episode, we'll discuss several recent events that have the sector talking so that your nonprofit can take the steps necessary to ensure your continued ability to boldly advocate on behalf of your communities.   Attorneys for this episode ·      Brittany Hacker Leonard ·      Tim Mooney ·      Natalie Ossenfort   Shownotes ·      In recent months: o   Federal Executive Orders & Memos: §  March 7: EO entitled "Restoring Public Service Loan Forgiveness", which makes employees of organizations with a "substantial illegal purpose" ineligible for public service loan forgiveness benefits. ·      "Targets orgs supporting terrorism and aiding an dabetting illegal immigration" §  August 28: EO entitled "Use of Appropriated Funds for Illegal Lobbying and Partisan Political Activity by Federal Grantees", where the President directs the Attorney General to investigate whether federal grant funds are being used to support lobbying initiatives. §  September 25: National Security Presidential Memorandum (NSPM-7)+ Sept 22 EO designating Antifa as domestic terrorist org: designating domestic groups as terrorist orgs. o   Congressional Oversight (Letters and Hearings): §  October 6: Ways and Means Committee Letter to IRS requesting investigation of specific nonprofits and revocation of their tax-exempt status §  October 28: Letter sent to three 501(c)(3) foundations regarding their compliance with nonprofit tax law §  November 5: Letter sent to the Environmental Protection Agency regarding its funding of "far-left" organizations via the Greenhouse Gas Reduction Fund §  Check out the International Center for Not-for-Profit Law's congressional investigations tracker for additional examples. o   State-Level Actions: §  Texas: November 18 Executive Order designating certain organizations "foreign terrorist organizations", barring them from purchasing property in the state.   ·      Stay alert: o   Be on the lookout for new state laws related to foreign contributions to ballot measures. At least 19 states have enacted bans on contributions from foreign nationals to ballot question efforts, nine during the 2025 legislative session alone. o   Expect a possible uptick in I-9 (Employment Eligibility Verification) Enforcement. Employers are required to timely and properly complete and retain Form I-9 for each employee they hire.   ·      What you can do: o   Don't fall for the sternly worded "Letters to Santa" by Members of Congress. o   Conduct a compliance self-assessment with AFJ Bolder Advocacy's "Advocacy Check-Up" tool. o   Take advantage of the Nonprofit Legal Defense Network (created in partnership with We The Action). o   Brush up on federal and state election season advocacy rules in advance of the 2026 Midterms, and adopt an election season advocacy policy for signature by staff, board members, and volunteers. o   Lobby against legislation that would create new barriers to your nonprofit's advocacy. Just remember to stay within your public charity lobbying limits. o   Go on the offense. o   Reach out to AFJ's Bolder Advocacy team for free technical assistance. Resources ·      Break in Case of Panic! hub ·      Preparing for Politically Motivated Attacks on-demand webinar ·      How Nonprofits Can Fight Back Against Trump's Harmful Executive Orders blog ·      Advocacy Check-Up: compliance self-assessment tool for 501(c)(3) public charities ·      Nonprofit Legal Defense Network  

On this episode, we gather around the virtual table and share three success stories for nonprofit advocacy that may help to put a smile on your face and give you something positive to reflect on, in a year that could use a lot more of that.   Attorneys for this episode ·      Tim Mooney ·      Quyen Tu ·      Sarah Efthymiou   Shownotes UNIDOS MN Action and the power of advocacy ·      Driver's licenses for undocumented people revoked in MN 2003 ·      The 2022 change in political landscape that set the stage ·      The work led by UNIODS MN Action to pass HF4 ·      The outcome - tens of thousands of people can now drive legally—no more choosing between getting to work and risking their family's stability ·      Emilia González Avalos, one of the key leaders of UNIDOS MN, handed us an officially signed copy of the bill ·      She said they wanted me to have it because the legal strategy support from Bolder Advocacy on (c)(4)s gave information and confidence for UNIDOS MN Action up and running and that mattered in getting this win Heinz using PRG hub to give out specific project grants                   Summer of 2023, launched with support from Robert Wood Johnson F Our explainer videos provide a clear and concise overview of how the PGR works and how private foundations (and their grantees) can take advantage of it.  Our factsheets provide more in-depth information on the PGR and explain how to use our new PGR budget templates. Our budget templates help foundations and grantees ensure that when a grant applicant submits a project budget, it meets the requirements of the PGR.    Earlier in the year, a foundation staff was on a conference panel and blatantly said foundations can't lobby. A similar occurrence happen when our colleague attended Foundations, both private and public, have us train their staff on understanding the rules and addressing their specific concerns Response from Legal Community ·      NLDN: collaboration between AFJ & We the Action – to empower NPs to withstand challenges, e.g., audits and attacks on TE status; legal clinics ·      State AGs: joined forces w/NPs (NCNP, etc.) to challenge funding freezes  

Whether it be local elections or picking a new president, election season seems to always be lurking around the corner, so on today's episode we're unpacking what it means for 501(c)(3)s to remain nonpartisan and how these nonprofits can safely engage in several different types of advocacy during election season.    Attorneys for this episode  Monika Graham  Melissa Marichal Zayas  Sarah Efthymiou    Remaining Nonpartisan:  The rule is clear: 501(c)(3) organizations cannot engage in any activity or make statements that suggest support or opposition to political parties, candidates, or groups of candidates running for public office, including those not affiliated with a specific political party.   However, the definition of what counts as "nonpartisan" remains somewhat unclear. The IRS uses a "facts and circumstances" test to determine whether a charity's communication and/or activity is truly nonpartisan or a disguised attempt to influence an election. The IRS considers whether the communication and/or activity:   identifies candidates  compares a candidate's position on issues important to the organization with the organization's positions on those same issues  expresses approval or disapproval of a candidate's position or actions  is delivered close to an election, references voting, focuses on issues that distinguish candidates  is part of an ongoing series of communications independent of election timing  or coincides with non-electoral events like legislative hearings on pending bills  DO:   Keep your focus on issues, not elections. Continue mission-related issue advocacy but avoid suggesting how people should vote.  Educate voters. Provide nonpartisan facts, resources, and information about voting without mentioning or implying support for candidates or parties  Host candidate forums or publish questionnaires:  Invite all viable candidates and give each candidate an equal opportunity to participate  Ensure questions are neutral, related to your charitable purpose, and cover a broad range of issues  Share responses verbatim and without commentary  Register voters and encourage turnout (GOTV) in a nonpartisan manner — serve everyone equally, regardless of political affiliation. Remember, there are special rules for private foundations  Document everything. Keep records showing how you designed and implemented your activities to avoid partisanship. Develop a track record of similar advocacy in non-election years  Train staff and volunteers they understand what's allowed and what's off-limits during election season  Separate personal and organizational activities. Staff and board members may support candidates on their own time, but not using organizational resources (e.g., name, email, office space, social media)  Engage in ballot measure advocacy but remember to track and report this activity as lobbying if expressing a view on the measure and trying to influence the vote  Meet with the candidates, educate them about your organization's work, and try to influence their platforms, while ensuring that you provide the same or equivalent information to every candidate    DON'T:   Endorse, oppose, or rate candidates — directly or indirectly  Use "code words" (e.g., "vote pro-life," "support progressive values," "throw out the incumbents") that imply candidate support or opposition  Time issue advocacy communications to coincide with elections if the message could be seen as favoring one candidate's position.  Publish or share candidate statements selectively or with commentary that signals approval or disapproval  Use organization funds, staff time, or materials for any partisan campaign activity  Let candidates use your events, publications, or platforms for campaign purposes.  Coordinate messaging with a candidate or you could also trigger campaign contribution restrictions under federal election law    Resources:   Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations  Seize the Initiative: A Legal Guide on Ballot Measures for Nonprofits and Foundations  Being a Player: A Guide to the IRS Regulations for Advocacy Charities  Keeping Track: A Guide to Recordkeeping for Advocacy Charities  Running the Advocacy Race: Bolder Advocacy's Top Resources for an Impactful 2024 Election Season 

  As we head into the final stretch of 2025, we're back on the mic to tackle some of the most common questions we hear about accountability advocacy. Whether your organization is calling out broken promises, uplifting community voices, or demanding action from those in power, this episode is all about giving nonprofit organizations the clarity, confidence, and tools to hold public officials accountable boldly and legally.    Attorneys for this episode  Natalie Ossenfort  Monika Graham  Victor Rivera    Shownotes Can 501(c)(3) organizations participate in protests or rallies that are critical of the current administration without jeopardizing their tax-exempt status?  Yes, 501(c)(3) organizations can legally participate in protests or rallies that are critical of the current administration or its recent decisions as long as the advocacy connects to the organization's charitable purpose and the activities remain nonpartisan.  What's Allowed:  Protesting specific policies, laws, or actions taken by elected officials or government agencies  Organizing or participating in rallies that align with the organization's mission (e.g. immigrant rights, environmental justice, LGBTQ+ protections)  Naming elected officials and holding them accountable for their actions taken in their official capacity  Consulting with counsel about applicable laws and best practices  What's Not Allowed:  Endorsing or opposing a candidate running for office, including incumbents up for reelection, even implicitly like connecting a stance on a specific issue and a political party or candidate (e.g. "Vote Pro-Choice")  Participating in protests that are clearly organized by or for/in coordination with candidate campaigns or parties  Timing a protest to coincide with an election with the intent to influence the outcome  Violating any federal, state, or local laws, engaging in criminal activity such as unlawful assembly, disorderly conduct, obstruction of law enforcement, or inciting or aiding illegal acts    As the new Supreme Court term begins, are 501(c)(3)s allowed to educate the public about pending cases? What about organizing social media campaigns in response to recent decisions?  Yes, 501(c)(3) organizations are absolutely allowed to educate the public about Supreme Court cases, including pending decisions, and to organize social media campaigns in response to recent rulings.  But it may be wise to exercise best practices to ensure the work remains in compliance with IRS rules and regulations.   What's Allowed:  Explaining the case's impact on the organization's mission and/or the community it serves  Highlighting real stories, lived experiences, and systemic impacts to make the stakes unmistakably clear  Publishing statements, issuing press releases, writing blog posts, speaking to the media, and launching social media campaigns to share the organization's position on an issue   Drafting or joining others in filing an amicus brief   What's Not Allowed:   Using language that directly or indirectly supports or opposes a candidate or group of candidates.   Statements suggesting how to vote in an upcoming election in response to a Supreme Court (or other court's) decision.  To what extent can 501(c)(3) organizations engage in accountability advocacy? Are there specific guidelines when it comes to holding power accountable?    Yes, 501(c)(3) organizations can engage in accountability advocacy so long as the work remains nonpartisan and mission aligned. Holding public officials accountable for the impact of their actions is not political; it's principled. And it is not only legal, but a vital expression of a nonprofit's responsibility to the communities it serves.  What's Allowed:   Criticizing or praising policies, actions, and decisions made by public officials  Demanding transparency, equity, and accountability from Congress and administrative agencies  Using creative, nonpartisan ways to engage in advocacy through art and collaboration (e.g. Create a "Wall of Faces" featuring images and stories of people who have been personally impacted by recent policy changes)  What's Not Allowed:   Using language that suggests an elected official is not well suited for public office  Linking policy criticisms directly to upcoming elections or campaigns  Explicit or subtle suggestions about how individuals should vote in response to an elected official's actions    If you had to make one recommendation for groups wanting to engage in accountability advocacy, what would it be?  Engage responsibly during election season: As you may know, Nov. 4 is election day in many places so we just wanted to give a friendly reminder that while 501(c)(3) organizations cannot support or oppose candidates, they can participate in nonpartisan activities—such as voter education, Get Out the Vote (GOTV) efforts, and issue awareness campaigns—focused on empowering voters and strengthening civic participation. Remember to only share materials or resources that are 501c3-safe and to train your staff and volunteers before engaging in an election-related activity.  Stay mission-aligned and consistent: Focus your advocacy on issues that directly reflect your organization's mission, and comment on them consistently (not just when an election is near)  Get loud and amplify your message: Use social media strategically to highlight your stance, mobilize supporters, and hold decision-makers accountable. Remember, it is an inexpensive yet powerful way to expand your reach and impact.     Resources Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations  Influencing Public Policy in the Digital Age  Accountability Advocacy for 501(c)(3)s   ROTG #142: SCOTUS Term Preview and Advocacy for 501(c)(3)s  Haunted by the Chaos? Perfect. Let's Talk Accountability Advocacy 

It's fall, it's October and the US Supreme Court is back in session. On today's episode, we have a special guest from the AFJ Justice team. We are joined by our colleague Jamal Lockings. With Jamall we will cover the big cases to be heard by the court. Then we will talk about how nonprofits can get involved with supreme court advocacy, nominees, and more while staying nonpartisan and being mindful of lobbying limits.    Attorneys for this Episode  Brittany Hacker  Susan Finkle Sourlis  Jamaal Lockings     Intro to Justice Program  Our justice team works on both federal and state judicial appointments and elections and runs numerous invaluable resources including our judicial vacancy tracker and helps keep us and the public informed about nominees. This includes the decisions they make after they've been confirmed, and how cases in federal courts – especially the supreme court – are impacting our civil rights and democracy.     Today, we are thrilled to be joined on the pod by our friend and colleague Jamaal Lockings. Jamaal is a fellow attorney who serves as a Dorot Fellow on the Federal Courts team.   Today we want to talk about the upcoming cases in this supreme court term, what we should be keeping an eye on, the potential impacts for our c3 partners, and what nonprofits can do during this term and future terms to advocate.     Cases to watch out for this term  Voting Rights and Money In Politics  Louisiana v. Callais  Issue: Whether a states efforts to comply with the VRA is, in itself, a form of racial discrimination   (1) Rehearing from last term (2) The Court is playing politics (3) the VRA is on the chopping block   Consequences: A final blow to the VRA, and increased difficulty for minority voters to participate in free and fair elections   National Republican Senatorial Committee v. FEC  Issue: Whether to maintain the federal limits on political party coordination w/ candidates in campaign advertising.   (1) Could render campaign contribution limits meaningless, increasing the already outsized influence of money in politics (2) These cases on elections and voting rights can't be observed in a vacuum     LGBTQ+   Chiles v. Salazar   Issue: Whether Colorado's ban on "conversion therapy" for minors violates First Amendment protections of free speech and religious exercise   (1) Religious litigants have been notoriously successful in this court (2) free speech and religious exercise have been used not to ensure equity or equality but to prop up Christian nationalist ideology.   West Virginia v. B.P.J.   Issue: Title IX and barring Trans athletes   (1) This court continues to wade into culture wars (2) It's ruling in Skrmetti and Justice Barrett's assertion that Trans isn't a protected states (3) Embolden lawmakers to continue to write oppressive laws against trans individuals    Executive Power & Civil Liberties   Trump v. Slaughter   Issue: whether statutory removal protections for members of the FTC – and agencies like it – "violate" the separation of powers.    (1) The Court's emergency orders this summer (2) growing belief in the unitary executive theory (3) Likely to overrule Humphrey's executor  Consequences: Collapse of independent agencies and with it, governing stability.     What c3s can do:  Supreme court advocacy is nonpartisan—you are free to stand for or against cases before any court or get involved in the cases.   Litigation at the supreme court: c3s are often the best voice and represent groups who otherwise would not be heard or could not bring such large scale cases  Amicus briefs   Educating the public about cases and impacts of opinions  As you know c3 public charities may engage in lobbying and there are ways through lobbying that can affect the courts at the federal or maybe the state level  Nominee advocacy—Advocate for or against nominees to supreme court (lobbying)  Remember the lower district courts and circuit courts as well  Remember the lobbying rules if you are a c3: must track and report your lobbying the IRS and stay within your lobbying limits. Great place for c4s to get involved because they can lobbying in an unlimited amount.  Ethics advocacy—ask congress for more oversight or ethics rules (Lobbying if it will require a legislative vote).   Resources  Alliance for Justice, Being a Player  Alliance for Justice, Confirmation of Supreme Court Justices  Alliance for Justice, Judicial Nominee Tracker  Alliance for Justice, Supreme Court Reform 

With school back in session and fall in the air, it's the perfect time to get back to basics on the Rules of the Game podcast. On today's episode, we'll review how the advocacy rules differ across the various types of tax-exempt organizations, including 501(c)(3)s, 501(c)(4)s, and PACs. Whether you're a seasoned advocate or just starting out, understanding these fundamentals is crucial for crafting bold advocacy plans that maximize your capacity and comply with the appropriate rules. Join us for a quick refresher!   Attorneys for this Episode Melissa Marichal Zayas Natalie Ossenfort Susan Finkle Sourlis   Comparison of tax-exempt organizations There are many different types of tax-exempt organizations – our federal tax code offers 29 different types of tax exemptions to choose from! 501(c)(3)s 501(c)(3) organizations are tax-exempt, and donations to 501(c)(3)s are tax deductible. With this favorable treatment come some restrictions related to lobbying and election season advocacy. ·      Public Charities (including Community / Public Foundations) o   Prohibited from supporting or opposing candidates for public office o   Allowed to lobby so long as they stay within certain lobbying limits and use unrestricted dollars to pay for lobbying activities o   May also conduct nonpartisan election-related activities including voter outreach, voter education, voter registration, etc. ·      Private Foundations o   Prohibited from supporting or opposing candidates for public office o   Effectively barred from lobbying due to a steep excise tax that applies to private foundation lobbying expenditures o   Should also be aware of specific rules related to voter registration activities   501(c)(4) social welfare organizations, 501(c)(5) unions, and 501(c)(6) trade associations These organizations enjoy tax exempt status, but donations to them are not tax-deductible for the donor. However, they can engage in a wider array of advocacy activities than 501(c)(3)s. ·      They are allowed to lobby without tax code lobbying limits. ·      They can engage in some partisan political activity as a secondary purpose (for example, express advocacy). ·      When engaging in partisan activities, they need to be aware of campaign finance regulations and reporting thresholds. ·      At the federal level (and in most states), corporations - including tax-exempt organizations - are prohibited from making monetary or in-kind contributions to candidates or political parties.   527 – political organizations 527 political organizations include political parties; campaign committees for candidates running for federal, state, or local office; and federal or state political action committees ("PACs"). ·      The primary purpose of a 527 must be to engage in activities that influence the selection, nomination, election or appointment of an individual to a public office or an office in a political organization. ·      They do not generally engage in lobbying. Their lobbying expenditures may be subject to tax if the lobbying does not further political purposes. ·      There are many types of PACs, including traditional PACs and Super PACs.   How can these organizations work together?  Despite the different restrictions on lobbying and political activity, there are several ways to safely collaborate with organizations that have a different type of tax exemption.   501(c)(3) private foundations & 501(c)(3) public charities ·      Private foundations and public charities can engage in joint nonpartisan, non-lobbying activities, like public education campaigns. ·      Private foundations can also fund public charities, but they must ensure that they don't earmark any funds for lobbying.   501(c)(3) private foundations & 501(c)(4)s/501(c)(5)s/501(c)(6)s ·      Private foundations can also fund 501(c)(4)s, (c)(5)s, and (c)(6)s, but they must follow what are called the expenditure responsibility rules when granting to any non-(c)(3) organization.   501(c)(3) public charities & 501(c)(4)s/501(c)(5)s/501(c)(6)s ·      Public charities, including public and community foundations, can also collaborate with and fund (c)(4)s, (c)(5)s, and (c)(6)s. ·      Remember, your tax-exempt status follows your organization into any coalition work, so (c)(3)s must track any lobbying they engage in on behalf of or in support of the coalition and continue to stay within their lobbying limits. ·      All joint activities and campaigns must be nonpartisan, and any grants from a c3 to a c4 must prohibit the use of funds for partisan political activity. ·      The IRS will count the full grant from a c3 public charity to a c4 as a (c)(3) grassroots lobbying expenditure, unless the grant agreement explicitly prohibits the use of funds for lobbying or states what portions may be used for direct and for grassroots lobbying.   501(c)(4)s/501(c)(5)s/501(c)(6)s & 527 political organizations ·      501(c)(4)s, and all other corporations, should avoid making monetary or in-kind contributions to a political organization or candidate. These types of contributions are prohibited in federal elections, as well as in most state and local elections. ·      However, 501(c)(4) corporations may establish a traditional federal PAC via a Separate Segregated Fund. o   501(c)(4) corporations may not contribute to this federal PAC or any other political organization, but they can pay for a connected SSF's administrative costs. o   There are other special limitations for this type of PAC, including that it can only raise funds from the connected organization's bona fide members and its executive and administrative personnel and their families.   Resources ·      Alliance for Justice, The Connection: Strategies for Creating and Operating 501(c)(3)s, 501(c)(4)s, and Political Organizations (See p. 11 for chart comparing tax-exempt organizations) ·      Alliance for Justice, Focus on Foundations ·      Alliance for Justice, An Introduction to PACs ·      Alliance for Justice, How to Fund a 501(c)(4)

Ballot measures give voters a chance to participate in direct democracy while providing nonprofit organizations with a powerful platform to educate the public about issues they champion. In this episode, we discuss California's pending redistricting ballot measure and other developments in direct democracy with returning guest Emma Olson Sharkey. Attorneys for this Episode • Tim Mooney • Susan Finkel Sourlis • Emma Olson Sharkey, Elias Law Group The Importance of Ballot Measures ·       Ballot measures give voters direct power to shape laws and policies, bypassing legislatures. ·       For nonprofits, they're a powerful platform to educate the public and advance mission-driven issues. ·       Emma Olson Sharkey—partner at Elias Law Group and one of the nation's leading ballot measure experts—returns to share insights (last heard in ROTG 96). California's Prop 50: Mid-Cycle Redistricting ·       Background: California has an independent redistricting commission that drew maps in 2021 for the 2022 elections. ·       New twist: In response to Texas' recent partisan maps, Governor Newsom and allies pushed for mid-decade redistricting. ·       The ballot measure: Prop 50, passed by the legislature and signed by the Governor, will go to voters in a special election on November 4, 2025. Redistricting Through Ballot Measures ·       Ballot measures have long been used to reform redistricting across the U.S. ·       Examples:   - Successful: Colorado (2018), Michigan (2018), Missouri (2020), Ohio (2018).   - Unsuccessful: Ohio's most recent attempt. ·       Mid-cycle redistricting isn't new: Texas pioneered it in 2003 under Tom DeLay, and the playbook has returned in 2025. What Nonprofits Need to Know ·       501(c)(3) Public Charities: May engage in ballot measure advocacy—it counts as lobbying. Key distinction: 'Vote yes/no on Prop X' = permissible lobbying; 'Vote for Candidate Y' = prohibited partisan activity. ·       Because Prop 50 is rooted in partisan battles, public charities must tread carefully and seek legal advice before weighing in. ·       Generally safe activity: nonpartisan voter engagement (e.g., get-out-the-vote drives, voter registration), but seek counsel especially around Prop 50. ·       501(c)(4)s and Labor Organizations: Have far greater leeway—no cap on lobbying. But California's strict regulatory environment requires attention to registration and reporting obligations. Restricting Access to Ballot Initiatives ·       Since 2016, conservative legislatures have increasingly tried to restrict citizen-led ballot measures. ·       States in the spotlight: North Dakota, South Dakota, Wyoming, Missouri, Florida, Oklahoma, Arkansas. ·       Many proposals fail, but recent years have seen more succeed, especially in Florida and Arkansas. ·       Missouri is considering both mid-cycle redistricting and ballot measure restrictions in the same session. A Bit of Good News ·       South Dakota victory: A federal court struck down H.B. 1184's nine-month filing deadline for ballot measures as unconstitutional, reaffirming citizens' First Amendment rights. ·       Practical impact: Keeps the window open for grassroots groups to gather signatures and qualify measures. Resources Seize the Initiative: A Legal Guide on Ballot Measures for Nonprofits and Foundations — https://afj.org/wp-content/uploads/2020/04/Seize-the-Initiative-2020-2.pdf Being a Player: A Guide to the IRS Lobbying Regulations for Advocacy Charities — https://afj.org/resource/being-a-player-a-guide-to-the-irs-lobbying-regulations-for-advocacy-charities/ The Rules of the Game: A Guide to Election-Related Activities for Nonprofit Organizations — https://afj.org/resource/the-rules-of-the-game-a-guide-to-election-related-activities-for-nonprofit-organizations/

In today's episode, we're focusing on the topic of state advocacy, specifically exploring the vital role that nonprofits play in shaping policy and driving change at the state level, and how that role is increasingly coming under attack. We will discuss some of the landscape nonprofits are currently facing at the state level and provide actionable tips for organizations looking to amplify their impact. And we'll be sharing information about exciting new state resources that are in progress at Bolder Advocacy! Attorneys for this Episode Brittany Hacker Maggie Ellinger-Locke Sarah Efthymiou   The Importance of State-Level Advocacy:  ·      State policies have as much, if not more, impact on local communities, than federal policies ·      State-level advocacy can lead to significant changes in policies around funding, regulations, and services ·      What are some benefits of state-level advocacy by and for nonprofits? o   Can help strengthen community ties and build relationships with policymakers o   Can enhance the visibility and credibility of the organization o   Can help mobilize supporters and volunteers around key issues o   These policy advocacy opportunities really allow nonprofit organizations to engage in some of the nuts and bolts of movement building.   Protecting Against State Legislative Attacks on Nonprofits: ·      "Laboratories of democracy," a1932 opinion by Justice Louis Brandeis. ·      That vision still holds, states can test bold reforms especially when federal progress stalls. ·      But some state legislatures are taking aim at civil society. ·      Today we're spotlighting four troubling trends: donor disclosure laws, "baby FARA" bills, charitable fundraising restrictions, and anti-DEI legislation. o   Donor disclosure laws are framed as transparency measures—and in some contexts, transparency matters. We support campaign finance disclosure, where voters have a right to know who's funding elections. But these bills chill speech and participation. Donor privacy protects safety, not secrecy. o   Baby FARA bills have been introduced in 19 states and enacted in a few. These laws cast suspicion on global philanthropy and research partnerships, even when no government is involved. And it's worth noting that the original FARA was passed in the 1930s to curb Nazi propaganda. Today, its logic is being flipped and weaponized against anti-fascists and transnational justice efforts. o   Charitable fundraising restrictions limit who nonprofits can fundraise from. These are written so broadly they sweep in international aid, scientific collaboration, and humanitarian partnerships. These restrictions are framed as national security—but they risk cutting off essential support for nonprofits doing global work. o   Anti-DEI laws have been introduced or passed in more than 30 states, targeting diversity, equity, and inclusion efforts, especially in public universities and government agencies. These billsreflects a broader effort to delegitimize inclusive values and restrict the space for nonprofits to advance justice. ·      Federal politics dominate the headlines. But the real action is in the states. These policies shape what's possible for your work every day.   Offensive State Advocacy ·      Funding at the State and Local level: Advocate for nonprofit funding from state and local budgets. Fund nonprofits and research that may have been cut at the federal level o      Advocating for this funding in budgets will count as lobbying ·      Lobby for protections greater than the federal level: lobby for legislation to protect interests that the federal government has attempted to limit through executive order or supreme court cases o      Trans health care access for youth—SCOTUS allowed Tennessee to ban trans youth health care, but the Court did not ban trans youth healthcare nationally—states with progressive legislatures can enact protections for trans healthcare and can make themselves shield states to ensure that their providers are protected and can widely provide care. §  We have seen similar action happen succssfully with regard to abortion and same sex marriage o      Environmental protections—CA has requirements that exceed those that the federal government previously had o      Consider ballot measures! State by state measures have been effective in the abortion context and bring the decision directly to voters.   Advocacy Rules for 501(c)(3) Organizations: Under the federal IRS tax rules, 501(c)(3) public charities can engage in policy level at the state level, including lobbying. However, it is important to be aware potential limitations. ·       501(c)(3)s cannot engage in partisan political activities. ·       Public charities can lobby but are subject to limitations.   Unlike the federal system, state lobbying laws vary widely. Knowing where and when you need to register and report is essential to doing this work effectively, and legally.   There are three core questions to ask: 1.     Do I need to register? 2.     When is registration required? 3.     What does registration and reporting actually involve?   ·      State lobbying definitions vary widely. Some states are strict—you might need to register just for liking a policymaker's tweet. Others are more flexible and only require registration after you cross a threshold, like a certain number of contacts or hours worked. ·      If registration is required, what does that process look like? Some states charge a fee, others require ethics training, and most require paperwork. A few even ask for a headshot. ·      Some states require monthly or quarterly reports. Others, like Illinois, require reports every two weeks. Failing to file on time can lead to late fees, public scrutiny, or even criminal penalties in cases of willful noncompliance. ·      State rules differ dramatically, and you need to know the rules where you work. Luckily, Bolder Advocacy has your back. Our 50-state guide series—including DC and Puerto Rico—breaks it all down so you don't have to guess. ·      At Bolder Advocacy, we're here to help you lean into your power while staying in compliance. But too often, we see groups pull back out of fear—not because the law actually prevents them from acting, but because they worry about what might happen.   Conclusion   In all of this, we should remember that nonprofits are deeply rooted in community. We understand the issues. We see the harm. That gives us the insight and credibility to push for lasting change especially at our state and local levels   When you organize a lobby day and bring constituents face to face with lawmakers, or when you send an email urging your network to act on a bill, you're shaping policy. You're lifting voices. You're fueling movements. And even if a bill doesn't pass this year, your advocacy still matters. You're building relationships, expanding your network, and making your cause more visible. Because while protests and litigation have their place, it's this steady, strategic policy work that builds lasting power. Even in times when federal progress is limited. And that's what advocacy is all about!   Resources Being a Player: A Guide to the IRS Lobbying Regulations for Advocacy Charities Practical Guidance Series: Lobbying  Practical Guidance Series: Nonprofit Voter Assistance

On this episode, we're diving into a topic that's especially important in today's high-stakes advocacy environment — threats to your tax-exempt status. Yes, we're talking about that precious 501(c)(3) status, the one that lets your organization do good in the world without paying taxes, and with the constant challenge of figuring out how to advocate, influence policy, and make change without accidentally stepping into 'oops, we might lose our status' territory. Attorneys for this Episode Monika Graham Victor Rivera Special guests, interns Ariana and Cecilia Shownotes Lobbying 101 for 501(c)(3) Public Charities Direct vs. grassroots lobbying The 501(h) election and why it matters Tracking expenditures and staying under federal limits Election Season Advocacy Without the Partisanship Pitfalls What nonpartisan really means (and the surprisingly small actions that can cross the line) Safe activities: voter education, GOTV efforts, and issue-focused advocacy Timing, audience, content, and motive — the four factors the IRS cares about Common Allegations and How to Defend Against Them Exceeding lobbying limits Misuse of restricted or federal funds Partisanship accusations in disguise Best Practices to Protect Your Organization Documentation systems that actually work (and don't make your staff revolt) Internal policies and staff training that stick Tools and software for tracking lobbying (and why cross-departmental collaboration matters) Real-World Case Examples Increased government scrutiny and oversight How nonprofits are adapting their compliance tracking in 2025 Resources Being a Player Rules of the Game Influencing Policy in the Digital Age Preparing for Politically Motivated Attacks

This is a special rebroadcast of an episode from earlier this year on a self assessment tool that our nonprofit listeners should know about because of the continued and on-going threats of politically motivated investigations and attacks on the sector. We'll be back in two weeks with a brand new episode.  * * *  For those who caught our most recent podcast on Nonprofit New Year's Resolutions – Resolution #2 was to conduct an Advocacy Check Up. In this episode, we're deeper into how to do that. We released new Nonprofit Self-Assessment tool, designed to help nonprofit organizations assess your overall compliance with federal and state advocacy-related tracking and reporting requirements, and to identify opportunities to build your organization's advocacy capacity. Attorneys for this Episode Quyen Tu Sarah Efthymiou Susan Finkle Sourlis   ü   Governance & Administration: Strengthen your nonprofit's compliance and operational efficiency ·      Having legal and accounting support from professionals with knowledge of nonprofits can help safeguard against unnecessary risk and prevent costly errors ·      The IRS recommends, and some states require, that certain organizational policies are maintained, such as document retention & destruction and conflict of interest policies. ·      Most states have registration and reporting requirements when nonprofits solicit funds from their state's residents. Nonprofits should regularly review their fundraising activities (including online) to determine whether they need to register.   ü  Funding Sources: Once your legal house is in order, we suggest that you look at your funding sources. ·      The type of funder will help determine what type of funds you are dealing with, e.g., general support vs. project specific grants, single-year vs multi-year grants. ·      Determining the funding source will help you understand how you can spend the funds, whether there are limitations, and how you pay for the day-to-day operational costs for your nonprofit.   ü  Advocacy Activities, including lobbying ·      Important to understand if an activity or communication is lobbying or nonlobbying advocacy. ·      Whether your nonprofit has taken the 501(h) election will help you know your lobbying limits as a 501(c)(3), as well as how to define lobbying. ·      Don't forget that many activities may look like lobbying but fall under an IRS exception. The checklist has you covered there, too. ·      State and federal lobbying disclosure rules may apply to your work, too.   ü  Coalition and Affiliate Work ·      The checklist also raises questions to consider when establishing and setting up a coalition and affiliate relationships. For example, Do you have a cost sharing agreement? Do you share staff, how do you keep track of the programs that are distinct to each organization? Are staff aware of the difference between the two orgs? These questions are important to the foundational principles of how c3s and c4s can work together – or in broader coalitions. ·      The basic principle is in regards to the flow of money and assets, we refer this as riding a bike up the hill – money or shared assets (like sharing staff) from the c3 to a c4 is slow deliberate process and you need to have the systems in place to ensure that the c3 is not supplementing or supporting the allowable c4 political activity. ·      Having the appropriate documentation and keeping track are also important principles to follow. ü  Nonpartisan Election Activities ·      Although one election cycle just ended, another one is underway – there will be many local and state elections in the odd year. Thinking about and preparing for election-season activities should be part of every nonprofit's check-up. ·      Do staff or volunteers understand the rules around nonpartisan activity? Do staff or volunteers know what hats they are wearing – what can they do in their official organizational capacity or as an individual on their own personal time? ·      In this section, think about your activities your nonprofit might participate in, e.g., will you conduct town halls, candidate questionaries, or voter education? Resources: The primary resource that we highlighted today is our new Advocacy Check-Up: Nonprofit Self-Assessment. Within the checklist, you'll find links to Bolder Advocacy and other helpful resources that will help you complete your assessment and be in the best position to advocate for your organization, your mission, and your communities.

  ROTG137 Politically Motivated Attacks Revisited   Nonprofit advocates face a complex environment in 2025 where political disagreements routinely escalate into targeted attacks—ranging from carefully crafted misinformation to more extreme tactics like organizational funding cuts, subpoenas, and personal targeting. This episode explores the emerging challenges advocates encounter, offering insights into recognizing, preparing for, and navigating these increasingly sophisticated forms of political pushback.   Attorneys for this Episode Brittany Hacker Tim Mooney Quyen Tu     Evolution of Political Attacks This isn't the first time we've covered this topic—we discussed it back in earlier episodes when attacks primarily came from private organizations and non-governmental entities like Project Veritas. What's changed is the increasing use of official government investigative authority against tax-exempt organizations, including:   Current Landscape: Government Investigations & Bad Faith Actors Executive Orders from the Trump administration Universities under attack and scrutiny Government agencies: Department of Government Efficiency (DOGE) State Attorneys General investigations (particularly from those seeking higher office) New techniques utilizing official power with minimal basis for investigation The key challenge: These officials have great investigative power and can exercise it with the slimmest basis, using bad faith political attacks against organizations doing good community work they simply disagree with.   Examples of Great Advocacy in Response Despite these attacks, many nonprofits have stepped up their advocacy:   Challenging the administration in court Almost every executive order has faced legal challenges Many nonprofits have teamed up for court cases Some challenges have been successful, others ongoing   Calling out attacks for what they are Naming attacks as politically motivated and in bad faith Pointing out reliance on dubious information This approach has met with significant success   Solidarity in numbers Some law firms and universities initially settled with the administration Others joined together and refused to settle or capitulate Finding strength in solidarity and continuing their missions   Funder support stepped up Funders creating new short-term grants Establishing legal defense funds Providing pro bono services for nonprofits Some funders publicly increased funding; others acted quietly but effectively   Being Prepared: Your Best Defense   Legal and Administrative Compliance The best defense is ensuring full compliance with all applicable laws so you can advocate with confidence.   Advocacy Check-Up Tool: Our nonprofit self-assessment (13-page document available free on our website) Identifies opportunities to enhance compliance with tax, lobbying, election, and other laws Provides starting place to assess existing systems Helps prepare for attorney meetings with specific checklist items   Key compliance areas to review: How your 501(c)(3) remains nonpartisan Staying within lobbying limits for C3 public charities Ensuring all reporting is current (IRS, FEC, local ethics commissions) Checking insurance coverage (directors & officers, liability) Board setup and bylaw compliance Document management: Store foundational documents electronically in the cloud   Maintain excellent records: Clear, accurate documentation to easily prove legal compliance when needed   Organizational Readiness and Communications Planning Beyond legal compliance, you need comprehensive preparation: Identify vulnerabilities: What might attackers say about your work? Communications strategy: Have a plan for public response Election season policy: Clear guidelines for staff activities Document retention policy: Know what to keep and for how long Staff training: Especially public-facing staff and volunteers Train them to recognize unusual questions outside normal scope Establish "odd question point person" to defer to Response protocols: Know what to do if attacked Legal counsel: Have a lawyer you can call or know who to contact   Most Important: Don't Self-Censor Remember these are bad faith attacks. You aren't doing anything wrong. They're trying to: Separate you from your funders Separate you from your supporters Make you stop your advocacy work Avoid engaging on the substance of your work   Don't fall for the trap of stopping your advocacy just because they claim you're doing something wrong. If your compliance is solid and you have a communications plan, you've likely done nothing wrong—keep doing your important work.     If You Are Attacked: Response Strategy   Initial Response: Don't Overreact Reassure everyone: Staff, board, key supporters that you have a plan and are executing it Share with allies: Touch base with coalitions and peer organizations Attacks often target multiple similar organizations Share what you're experiencing and your response plans Ask for help: Learn from others who've been through this; consult funders and foundations   Fact-Finding and Gap Analysis Get clear on accusations: What specifically are they claiming? Assess the facts: What do you know vs. don't know? Close any gaps: You don't have to be perfect Retrain staff if needed Amend reports if necessary Address any legitimate compliance issues   Response Protocol for Official Investigations   When facing government actors: Request identification and documentation: Ensure it's a legitimate governmental agency with authority (warrant/subpoena) Preserve all evidence: Don't destroy documents, emails, or other records Don't obstruct government action but monitor their work (like supervising a contractor in your house) Protect privileged information: Seek legal advice on confidential/privileged materials Designate spokesperson: One staff member communicates with government actors and public to avoid conflicting messages   Legal Support and Defense Seek counsel for preparation: Some aspects you can handle alone, others need legal guidance Retain counsel for formal responses: Essential for official investigations Investigate legal defense funds: If budget is tight, these are increasingly available   Staying on Offense: Reframe the Narrative With a good plan in place, you can be on offense instead of defense: Call political attacks what they are Feel confident in your legal compliance Ensure staff feel safe and confident by sharing/reviewing your plan Continue your great advocacy work because you're in compliance with laws   Special Thanks to Funders Shout out to funders who have stepped up during these attacks: Some have been very public about increasing funding Many have acted quietly without spotlight Both approaches are important and appreciated Creating new funding mechanisms and legal defense funds   Resources Advocacy Check-Up: Nonprofit Self-Assessment Essential Strategies for Navigating Government Inquiries (Perkins Coie) Search Warrants: Dos and Don'ts (Perkins Coie) Sample 501(c)(3) Policy for Election Season  Election Activities of Individuals Associated with 501(c)(3)s  Practical Guidance Series: Lobbying  Practical Guidance Series: Nonprofit Voter Assistance On-Demand Training: Preparing for Politically Motivated Attacks

Today we're wrapping up our eight-part series by exploring how labor and economic justice nonprofits can advance their missions through advocacy. We'll cover recent developments and examine both lobbying and non-lobbying strategies that advocates are using to improve economic justice for all.   Attorneys for this episode   Tim Mooney Susan Finkle Sourlis Sarah Efthymiou   Shownotes Current Events / Executive Orders ·      Trump Administration Directives Impacting Workers o   In March, President Trump issued an executive order exempting national security agencies from the Civil Service Reform Act of 1978. The EO revokes collective bargaining rights for over a million federal workers, hindering their ability to organize and improve working conditions. o   In January 2025, an executive order paused the planned increase of the minimum wage for federal contract workers to $17/hour, reversing wage gains for thousands of low-wage employees. o   In March 2025, another executive order directed the Department of Labor to halt enforcement of protections against misclassification for independent contractors, adopting a worker-unfriendly test that limits employee eligibility for wage and hour protections. ·      Illegal ICE & DHS workplace raids: ICE, racing to fulfill the Trump Administration's goal to increase deportations, is increasingly targeting work sites for immigration sweeps in LA and other major cities. In addition to loss of essential income for workers who are afraid to show up for work, this escalation is a chilling effect on businesses and local communities. Non-lobbying Advocacy Advocacy can take many forms, and lobbying is just one form. Your organization can engage in non-lobbying activities like: Organizing, educating the public, conducting research, executive branch and regulatory activities, training and litigation are just a few examples.   ·      Educating the Public o   Nonprofits that support immigrant workers, such as The Coalition for Humane Immigrant Rights (CHIRLA), are sharing "know your rights" info, so workers are better prepared if stopped by immigration officials. Other groups provide information for employers, such as the National Employment Law Project's What to do if Immigration Comes to Your Workplace. ·      Identify & advocate to supportive government officials: o   Find your allies in government and encourage them to continue to defend their communities. Many nonprofits have lauded Los Angeles Mayor Karen Bass' and California Governor Gavin Newsom's public criticism of the federal government's actions in LA, describing the deployment of military forces to the city as an overreach and a violation of state sovereignty. ·      Holding a Rally o   In February, federal workers organized coordinated "Save Our Services Day of Action" events in multiple cities to build a broader network of support and to put pressure on the administration and Congress to block the illegal firing of fed workers ·      Litigation as Advocacy o   A multi-state coalition of nonprofits, unions, and local governments sued the Trump Administration over mass layoffs of federal workers without approval of Congress. Lobbying ·      Pro-Worker Legislation o   Nevada's state legislature is currently considering expanding their existing Paid Family & Medical Leave program beyond state employees ·      Ballot Initiatives Coming on the heels of several key wins in 2024 (Alaska, Missouri, and AZ), already seeing upcoming ballot measures o   A potential Ohio Nov 2025 ballot initiative to increase minimum wage to $15/hour; and Oklahoma qualified June 2026 ballot measure to increase the state's minimum wage to $15/hour Resources ·      Power & Equity: The Advocacy Playbook for Labor and Economic Justice ·      Practical Guidance: What your nonprofit needs to know about lobbying in your state ·      Investing in Change: A Funder's Guide to Supporting Advocacy ·      What is Advocacy? 2.0 ·      Seize the Initiative

Today we're diving into the seventh installment of our eight-part, issue-based podcast series, and we will explore how nonprofits that operate in the health and disability rights space can boldly advance their missions through advocacy. Not only will we touch on recent developments in the news, but we'll also discuss various lobbying and non-lobbying strategies currently being used by nonprofit advocates working to improve healthcare access and disability rights.   Attorneys for this episode   Natalie Ossenfort Monika Graham Victor Rivera   Shownotes Current Events / Executive Orders ·      Trump Administration Directives on Health & Disability Rights o   The One Big Beautiful Bill introduces new eligibility requirements that will exclude an estimated 5.2 million adults from receiving Medicaid benefits. In total, over 8.6 million adults could lose healthcare coverage as a result of this bill. o   Health and Human Services Secretary Robert F. Kennedy Jr. recently dismissed the 17-member Advisory Committee on Immunization Practices. o   Reports estimate that the Department of Health and Human Services has cut over 10,000 employees. o   The Trump administration has also taken recent actions that limit healthcare coverage for gender-affirming care in its crusade against gender ideology. ·      Supreme Court victory for disability rights o   The US Supreme Court unanimously held that children with disabilities should have an easier path to sue or seek recourse against schools for failing to provide ADA-compliant accommodations. This lower barrier of entry to bring legal claims represents a significant victory for disability rights groups.   Non-lobbying Advocacy Advocacy can take many forms, and lobbying is just one form. Your organization can engage in non-lobbying activities like: Organizing, educating the public, conducting research, executive branch and regulatory activities, working with your local state board of elections, training and litigation are just a few examples.   ·      Educating the Public o   The Arc's North Carolina chapter, an AFJ member organization, continues to shed light on how recent actions by the Trump administration may have a lasting impact on the rights of students with disabilities. ·      Holding a Rally o   This February[GU1] [VR2] [VR3] [GU4] , several health and disability rights groups held a Disability Advocacy Day at the Missouri Capitol. During the event, attendees urged the state to withdraw from a lawsuit brought on by 17 attorneys generals, including the Missouri AG. The groups want to keep federal protections for people with disabilities under Section 504 of the Rehabilitation Act. Section 504 provides funds for special accommodations for students and protects qualified individuals with disabilities. ·      Litigation as Advocacy o   Planned Parenthood of Montana is celebrating a recent legal victory in the abortion space. by The Montana Supreme Court blocked several anti-abortion laws from taking effect in Montana that would institute a 20-week abortion ban and place significant restrictions on abortion-inducing medications. o   A federal district judge granted a preliminary injunction temporarily blocking a Trump executive order that prohibits prison officials from providing gender-affirming hormone therapy and other accommodations to transgender people. The lawsuit was filed by the ACLU, the ACLU of DC, and the Transgender Law Center. Lobbying ·      Advocacy Days o   The Arc Minnesota recently organized a rally day at the Minnesota Capitol to protect disability funding. ·      Legislative Wins o   California: A coalition of nonprofit organizations successfully pushed SB634, the Unhoused Service Providers Protection Act, off the Senate floor. This bill is designed to increase protections for people and organizations that provide support to the unhoused. o   New York: The New York State Senate approved a bill that allows people facing terminal illnesses to end their lives on their own terms, which the bill's proponents say will ensure a measure of autonomy to New Yorkers in their final days. The bill has the support of several health and disability rights groups like Compassion and Choices.   Resources ·      Health and Equity: The Advocacy Playbook for Health and Disability Rights ·      Public Charities Can Lobby Factsheet ·      Practical Guidance: What your nonprofit needs to know about lobbying in your state ·      Investing in Change: A Funder's Guide to Supporting Advocacy ·      What is Advocacy? 2.0 ·      Seize the Initiative