Business Leagues, Social Justice & Super PACs: Campaign Finance for 501(c)(4) & (c)(6) Nonprofits

Ever since Citizens United, the forms of organization involved in politics in this country have changed radically. Corporations, labor unions, and others interested in the common good have a whole new toolbox for this new political landscape. Super PACs and the like have been applauded (and condemned) for their effect in shaping elections, but such entities have their own pitfalls to consider. Serving the same end but offering surprising benefits, 501(c)(4) & 501(c)(6) organizations can be an ideal way to make a political difference. In this course, attorney Todd Kulkin will discuss how these structures are designed to work, and he will give you the tools you need to understand how to navigate and utilize these entity types in America's current political climate, and how to advise your clients in their use. 

Learning Objectives:

1. Review the tax structure of 501(c)(4) and 501(c)(6) organizations
2. Navigate the regulations surrounding "issue education" and "issue advocacy"
3. Discover the advantages and disadvantages of using these structures for political purposes
4. Identify when to use the 501(c)(4) over the 501(c)(6), and vice versa
5. Discuss current regulatory structures surrounding not-for-profit campaign finance, and why a 501(c)(4) may do more for you than a Super PAC