I'm typing this on my iPhone in Costa Rica after an interesting couple of days exploring volcanoes, coffee plantations and... a ballot referendum. All of this reminded me of an interesting quirk in tax lawto post for nonprofit law blog readers.
In a few weeks, Costa Ricans will vote whether or not to join the other Central American countries in approving a set of free trade agreements with North America. In my travels this week, I have seen
campaign signs supporting and opposing the referendum (some decidedly low-tech... like the one on the left here)... Which leads me to the tax law quirk. If you are a US 501(c)(3) public charity, taking a stance on this referendum counts as direct lobbying, even
though it is foreign legislation. It's always been an interesting wrinkle, and rarely applies to most charities, but it's something to
be mindful of if your organization deals with such matters.
See? Even when I try to take week off from nonprofit law, I can't
quite manage to do it! Regular blogging resumes this week, and a new
nonprofit law podcast should be up on Sunday. Have a great weekend!
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