Charity, Advocacy and the Law, 1995 Cumulative Supplement

by Hopkins, Bruce R.

• ISBN13: 9780471093374
• ISBN10: 0471093378
• Format: Paperback
• Copyright: 1994-10-01
• Publisher: John Wiley & Sons Inc

Summary

Discusses what nonprofit organizations can and cannot do to affect public policy in light of the revised set of lobbying regulations recently issued by the IRS. Defines various forms of advocacy (from lobbying and political advocacy to boycotts and demonstrations) as well as the six prohibited activities. Explains how nonprofits are allowed to impact legislative and political processes. Clarifies how nonprofits can carry out their exempt (i.e., religious and educational) functions.

Table of Contents

Partial table of contents: THE CONTEMPORARY NONPROFIT SECTOR. Advocacy and the Charitable Sector. Dimensions and Perceptions of the Problem. IMPACTING THE LEGISLATIVE PROCESS. Lobbying: What It Is and How to Do It (C. Zollar). Noncharitable Organizations and the Lobbying Rules. Private Foundations and the Federal Tax Lobbying Rules. The Byrd Amendment Rules (E. Summers). Foreign Agents Registration Act Requirements. IMPACTING THE POLITICAL PROCESS. Charitable Organizations and the Federal Tax Political Campaign Activities Rules. Private Foundations and the Federal Tax Political Activities Rules. PERFORMING EXEMPT FUNCTIONS. Achieving Advocacy Through Charitable Activities. Conclusion. Appendices. Glossary. Tables. Index.