Name
Tax-Exempt Organizations: Electoral Activity of Charities: Policy, Enforcement, and Impact on the Exempt Sector
Speakers
Ben Leff, American University Washington College of Law
Roger Colinvaux, Columbus School of Law, The Catholic University of America
Alex Reid, Baker Hostetler LLP
Roger Colinvaux, Columbus School of Law, The Catholic University of America
Alex Reid, Baker Hostetler LLP
Date & Time
Thursday, January 14, 2027, 2:30 PM - 3:45 PM
Description
Exempt organizations continue to navigate the line between permissible advocacy and prohibited electioneering, including under Section 4945's restrictions on foundation and DAF political activity. This panel will walk through the enforcement mechanics, the Section 4945(f) nonpartisan safe harbor and advance-ruling procedure, and the First Amendment questions the political-activity limits present.