The United States political system relies on the involvement and participation of its citizens in the election process. Historically, many groups have faced barriers to full participation in this system. §501(c)(3) organizations often wish to host and promote voter registration drives to increase voter participation in the communities and populations that they serve. It is important that §501(c)(3) organizations follow specific guidelines and rules to remain neutral in any election-related activity. Under the Internal Revenue Code, §501(c)(3) …

Get-Out-the-Vote initiatives can be a powerful way for §501(c)(3) organizations to serve their communities and their missions, but there is a thin line between permissible civic engagement and prohibited political activity. Understanding where that line falls isn’t just good legal practice — it’s essential to protecting your organization’s tax-exempt status.

501(c)(3)s are prohibited from engaging in political activity. Doing so can result in the loss of tax-exemption. It is important for nonprofits to understand what constitutes political activity and what doesn’t. The webcast provides general background on permissable, and impermissable, political campaign activities and electioneering for 501(c)(3)s. Open Slides in New Tab

Nonprofit §501(c)(3) organizations are permitted to engage in some lobbying activities, just not a substantial amount. Nonprofits that do engage in lobbying, like their for-profit peers, have significant obligations to register and report their lobbying activities in the State of Georgia. Rules vary depending on the level of state government or type of government entity the nonprofit is seeking to influence. View the webcast here View Lobbying in Georgia slides in new tab

SECURE 403(b) plans 1-20The Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) made numerous changes to retirement plans, many of which apply to 401(k) plans. However, many of those changes also apply to 403(b) plans of nonprofit organizations. This article highlights the SECURE Act provisions that may affect 403(b) plans and is intended to be read with “SECURE Act Highlights for Employers” (https://www.nelsonmullins.com/idea_exchange/alerts/Comp-and-Benefits-Brief/all/secure-act-highlights-for-employers). Discussion of any tax credits has been omitted on the …

This webinar is an overview of the two tools homeowners have to try to manage their property taxes amid rising home values. Homestead exemptions are a valuable tool for reducing taxes on primary residences and who might be eligible is a little broader than whose name appears on the deed. We will talk about who might be eligible for exemptions and what exemptions might be out there for your clients. We will also touch on the appeal …