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Lobbying Disclosure Act Registration Threshold Increased

Effective on January 1, 2017, the registration threshold for lobbying under the federal Lobbying Disclosure Act has been increased from $12,500 to $13,000 to reflect changes in the Consumer Price Index. The registration threshold is updated every four years, with the next update in 2021.

Thinking of Forming a 501(c)(4)? Start Here!

Bolder Advocacy offers a suite of resources for advocates who are considering forming a 501(c)(4) nonprofit. The materials were created by BA’s experts in conjunction with the Atlas Learning Project, and include three main pieces: the Primer on Social Welfare Organizations: Using 501(c)(4) Organizations for Good , the C4 Strategy and Discussion Guide, and Considering…

Thinking of Forming a 501(c)(4)? Start Here!

Bolder Advocacy offers a suite of resources for advocates who are considering forming a 501(c)(4) nonprofit. The materials were created by BA’s experts in conjunction with the Atlas Learning Project.

Considering Starting a 501(c)4? Case Studies

Deciding whether—or when—to establish a 501(c)(4) organization is never an easy decision. Questions about purpose, scope, funding, perception, timing, and legal compliance all come into play. Here we present case studies that describe how three different groups, with different structures, needs, and pressures, answered the questions for themselves.

Bolder Advocacy Weighs In: Parks Foundation

Parks Foundation v. Commissioner of Internal Revenue raises significant yet rarely addressed issues regarding the application of the Internal Revenue Code’s lobbying rules to private foundations and charitable organizations.

Alliance for Justice and Council on Foundations File Amicus Brief

On January 31, 2017, Alliance for Justice and Council on Foundations filed a joint amicus brief in Parks Foundation v. Commissioner of Internal Revenue in the United States Court of Appeals for the Ninth Circuit. The case raises significant yet rarely addressed issues regarding the application of the Internal Revenue Code’s lobbying rules to private foundations and charitable organizations. If the Tax Court’s decision were to stand, both private foundations and public charities would face great restrictions on their policy-influencing activities, particularly in the ballot measure context.