Late gift from the FEC

The FEC is in the midst of a serious political squabble that will essentially shut down new business starting January 1st. Thankfully, before the lights went out the Commission released the Explanation and Justification document (PDF) on their new electioneering communications rules (PDF). AFJ has the summary here. Recommended reading if you're a nonprofit that uses broadcast ads at all during election season!

Creative Commons licensing primer

A preview of sorts for the upcoming New Media screencast that I'll have available... here is a screencast on Creative Commons licensing. The interesting aspect of this screencast is that it is an example of a remix of a creative commons licensed work. The original was a static comic with a script here. How is this important to nonprofits? It's useful to know what kinds of artwork, music and other works are available for you to use without paying premium license fees. It's also helpful to support the (usually) independent artists that use these licenses as a way of getting their work out to the world.

Enjoy the screencast and feel free to pass it along... after all, it's a Creative Commons licensed video!

Nonprofit law Podcast #25: End of the year guide to recordkeeping

The podcast got a nice mention by Texas Nonprofits in an article on their site... check it out here.

This is all just in time for the latest Nonprofit Law Podcast... in number 25 we take a look at end of the year recordkeeping tips for nonprofits.

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More audits on the way for nonprofits?

That's a shudder you hear from every person who would be responsible for handling an audit of a nonprofit. Reuters has the scoop here.

IRS regulation of nonprofits

Steven Miller, IRS Director of Tax Exempt and Government Entities, gave a speech recently on nonprofits. As the Nonprofit Law Prof blog reports, the most provocative part of the speech:

Please understand that I am not saying that no valid differences exist between the non-profit and for-profit sectors. I am asking something more nuanced: to what degree has the non-profit sector drifted toward the commercial sector, and to what extent should it be taxed like the for-profit sector? And even where the exempt sector acknowledges unrelated commercial activity, why are so many organizations declaring losses on these endeavors? It seems as if the IRS needs to police this Drift Line.

Newcomers to the nonprofit world are often surprised to the extent nonprofits (particularly 501(c)(3)s) are able to engage in commercial-like activities. Will the IRS start taking a harder line?

'Tis the season...

... of articles on shady nonprofits. Check out MSNBC. It's also the season of calls for more nonprofit regulation... the question is whether or not the few bad apples should put more burdens on the good nonprofits? Balance is key.

"Nonprofits Become A Force in Primaries"

The Washington Post reports on the importance of nonprofits in the 2008 election cycle. be sure to check out the response to the article by AFJ and Chronicle of Philanthropy as well.

Justice Talking

NPR's Justice Talking covers the tricky speech vs. election regulation topic this week:

The presidential election is less than a year away and a Supreme Court ruling could change the kinds of advertisements we see and hear in the days running up to an election. Also, some are questioning whether reporters need a law to protect them from being forced to reveal their sources. On this edition of Justice Talking: how the First Amendment affects political campaigns, blogs, corporations and journalists. Parts of this program were taped in front of an audience at the annual convention of the National Communication Association.

Check out the audio here (mp3).

File this under, "don't do it"

The Chronicle of Philanthropy reports...

The Internal Revenue Service has revoked the tax-exempt status of a California charity after the agency determined that the charity was funneling money to the campaign fund of a former state official.

That's pretty much the #1 no-no under tax law. Some of the folks in the now-former charity have some explaining to do to law enforcement, I suspect...

Nonprofit Law Podcast #24: Charitable solicitation registration

Nonprofit Law Podcast #24 is up.... this week we cover some aspects of charitable solicitation registration. Check out the shownotes and resources at nplawcast.com!

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