Coalitions and Affiliations

Nonprofits may, and often should, work in coalition with other organizations.  Benefits include shared resources (such as financial, staffing, and contact lists), increased clout, coordinated activities, and more.  Nonprofits cannot do through coalitions what they cannot do themselves, however.  The guidelines for lobbying and election-related activity vary depending on how the coalition is organized and funded, as well as the structures of the participating entities.

Nonprofits often create affiliated organizations to expand their advocacy options.  For example, a 501(c)(3) organization that wants to engage in more lobbying than is permitted might create an affiliated 501(c)(4) organization that could engage in unlimited lobbying.  Non-501(c)(3) organizations that want to engage in more partisan election activity may create a 527.


RELATED RESOURCES

Fact Sheet: Contributions to Nonprofits and the Gift Tax

Donors should be aware that some gifts (both money and property) to certain nonprofits may be subject to the federal gift tax. In many cases, however, a donor will not be required to pay any tax, due to various exceptions, deductions, and credits. The IRS imposes a gift tax on transfers of property (including money) where there is no expectation of receiving something of equal value in return. Depending on the taxable amount, the tax rate currently ranges from 18% to 35%. Read More »

Sample 1024

Application for recognition under Section 501(a). Read More »

Sample 1024 Attachment

A narrative, sources of support, officers and directors, etc., for a 501(c)(4) corporation. Read More »

Sample 1024 Attachment B

Revenue and expense statement for a 501(c)(4) corporation. Read More »

Sample 1024 Bylaws

Bylaws of a 501(c)(4) corporation. Read More »

Sample Cost Sharing Agreement

Sample agreement for allocation of costs and reimbursement of expenses between 501(c)(3) and 501(c)(4) organizations. Read More »

Sample Grant Agreement (c)(3)-(c)(4)

Model grant agreement for a grant from a (c)(3) to a (c)(4). Read More »

What Is Advocacy?

Definitions and examples Read More »

Fact Sheet: Ballot Measures and Recalls

As states grapple with a host of contentious issues, including severe budget cuts, efforts to alter public employee rights and benefits, and legislation to curtail public services, organized efforts have emerged to oppose such actions, including recall elections and ballot measures. While organizations around the country may be eager to dive right in to all these activities, they need to make sure their participation is consistent with their tax exempt status. This fact sheet provides a general overview of whether and to what extent 501(c)(3) public charities, 501(c)(4)s, and unions can participate in ballot measures and recall elections. Read More »

Guidelines for Joint 501(c)(3) and 501(c)(4) Websites

The IRS prohibits 501(c)(3) organizations from supporting or opposing candidates, or otherwise intervening in campaigns for public office. However, a 501(c)(3) may form a 501(c)(4) organization, which is permitted to engage in unlimited lobbying and limited partisan political activities.1 Maintaining separation between these entities is critical to protecting the tax-exempt status of the 501(c)(3) organization. One key factor in proving this required separation is that the 501(c)(3) must be able to demonstrate that it is not subsidizing, directly or indirectly, the political work of its affiliated 501(c)(4). Read More »

IRS_TAM_Websites

Read More »

Advocacy Glossary

Read More »

Permissible 501(c)(3) Partisan Contact

Read More »

Comparison of 501C3S, 501C4S.pdf

Read More »

Essentials of Representing Nonprofits and Foundations: Resources

Essentials of Representing Nonprofits and Foundations: Resources (posted January 25, 2010) Read More »

Sample 1024 Articles of Incorporation

Sample 1024 Articles of Incorporation Read More »

C3-C4 PO chart (spanish)

Read More »

501(c)(3)s and National Party Conventions

Fact Sheet: 501(c)(3)s and National Party Conventions Read More »

Advocating during Election Season: Some Dos and Don???ts

Advocating during Election Season: Some Dos and Don?ts Read More »

 

 

Upcoming Events

More »