501(c)(3) Electioneering Prohibition Alive and Well

Despite efforts by the House, the Tax Cuts and Jobs Act does NOT scale back the Johnson Amendment.

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Amateur Sports and 501(c)(3)

Can an amateur sports league qualify as 501(c)(3) organizations? Yes, but only if the organization is organized and operated for purposes that are not merely recreational and not for the sole benefit of its members. Case in point: an adult men’s baseball league applied for tax-exempt status under I.R.C. § 501(c)(3). It claimed to be exclusively charitable. The stated purposes of the organization were to: Provide strong league play Operate a quality run organization that gives back to players and provides the best experience possible (to including tracking stats, providing prizes for season leaders, playoff series, championship series and All- star game) Promote a healthy lifestyle Provide revenue support to area public high schools in the form of field rental […]

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Executive Order on Electioneering by Nonprofits

A recent Executive Order (EO) purports to ease the political speech restrictions on religious organizations, but what does it really do?  Section 2 of the EO, captioned “Respecting Religious and Political Speech,” announces the general rule:  All executive departments and agencies shall, to the greatest extent practicable and to the extent permitted by law, respect and protect the freedom of persons and organizations to engage in religious and political speech. (emphasis added) The EO then delves into specifics: In particular, the Secretary of the Treasury shall ensure, to the extent permitted by law, that the Department of the Treasury does not take any adverse action against any individual, house of worship, or other religious organization on the basis that such individual […]

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