Name
Tax-Exempt Organizations: Electoral Activity of Charities: Policy, Enforcement, and Impact on the Exempt Sector
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.

Ben Leff Alex Reid