MASSACHUSETTS LOBBYING, REGISTRATION AND REPORTING Foley Hoag LLP Tad Heuer and Pat Cerundolo

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "MASSACHUSETTS LOBBYING, REGISTRATION AND REPORTING Foley Hoag LLP Tad Heuer and Pat Cerundolo"

Transcription

1 Last Updated: October 2013 MASSACHUSETTS LOBBYING, REGISTRATION AND REPORTING Foley Hoag LLP Tad Heuer and Pat Cerundolo Table of Contents 1. Federal Registration and Reporting 2. Massachusetts Registration and Reporting The following is intended to provide a brief overview of the various potential registration and reporting requirements under federal and Massachusetts laws with respect to the lobbying activities of most social sector organizations, both nonprofit and for-profit, including public charities, social welfare organizations and other forms of organization with a social change mission. The lobbying limitations imposed on tax-exempt organizations by the Internal Revenue Code are described in the section entitled Nonprofit Taxation and are not reiterated here. 1. Federal Registration and Reporting Organizations that engage in a specified amount of lobbying activities and lobbying contacts through personnel that receive financial or other compensation are required to register and file disclosure reports under the Lobbying Disclosure Act of 1995, as amended (most recently by the Honest Leadership and Open Government Act of 2007). Other than religious orders, tax-exempt churches, and their integrated auxiliaries, all social sector organizations nonprofit as well as for-profit that otherwise meet the thresholds on lobbying contacts and overall expenses (discussed below) must register and file reports. a. Registration The federal Lobbying Disclosure Act (the Act ) is intended to reach professional lobbyists those paid to lobby on behalf of an employer or client. Thus, if a social sector organization engages in covered lobbying contacts through its own staff that exceed the statutory thresholds, that organization must register as a lobbying entity, and must register its individual employee-lobbyists (who are sometimes referred to as inhouse lobbyists). If, however, a social sector organization employs lobbyists only from an outside lobbying firm, the outside lobbying firm must register (and identify its social

2 sector client) if its lobbying exceeds the statutory thresholds, but the social sector organization itself is not required to register. All federal lobbying registrations and reports must be filed electronically at a single location, which covers registration for both the Secretary of the Senate s Office and the Office of the Clerk of the House. A social sector organization is required to register its employee-lobbyists if it meets the following two conditions: First, the organization must have one or more compensated employees who (a) make more than one lobbying contact on behalf of the organization and (b) spend at least 20% of their total time for the organization on lobbying activities over a given quarterly reporting period. A lobbying contact is a written, oral or electronic communication to a covered federal official, (which includes a Member of Congress, congressional staff, and certain senior executive branch officials), with respect to the formulation, modification or adoption of a federal law, regulation, rule, program, or policy, or the administration or execution of a federal program or policy. Lobbying activities include not only lobbying contacts but also background activities, research, and other efforts that support lobbying contacts. Note that there are also several enumerated exceptions to what constitutes lobbying contacts for purposes of the Act for instance, they do not include testifying or submitting written testimony, and do not include lobbying either legislators or governmental bodies at the state or local levels. A Section 501(c)(3) organization that has made the safe harbor election under Section 501(h) of the Code has the option of using either the Act s definition of lobbying activities or the Internal Revenue Code s definition of influencing legislation to determine the organization s reporting obligation. Second, the organization must have spent more than $12,500 in a quarterly reporting period on lobbying activities. The $12,500 includes salaries, overhead, and other expenses, as well as payments to any outside lobbyists made during the three-month reporting period. This figure is increased periodically for inflation. If an organization hires an outside lobbyist or a lobbying firm, then the outside lobbyist and his/her lobbying firm must register on behalf of the client/organization if he/she (a) makes more than one lobbying contact with a covered official on behalf of that client/organization, (b) spends at least 20% of his/her time for that client/organization in a given quarterly reporting period on lobbying activities, and (c) his/her/its total income from that client/organization for lobbying exceeds $3,000 in that quarterly reporting period

3 Lobbyists are required to be registered within 45 days after either (a) being hired by a client (if the intent is that the lobbyist will make more than one lobbying contact and meet the 20% threshold), or (b) making a second lobbying contact (if the intent to make a second contact did not exist at the outset of the engagement) and meeting (or intending to meet) the 20% threshold. Information required on the registration form, known as the LD-1 form, includes: identification of the lobbyist(s); the client or employer of the lobbyist(s); identification of any foreign entity and its contributions over $5,000 (if the foreign entity owns 20% of the client or controls, plans or supervises its activities); and a list of the general issue areas on which the registrant expects to lobby. b. Reports Registrants under the Lobbying Disclosure Act are required to file both quarterly and semi-annual reports. Quarterly reports by the lobbying entity (either the outside lobbying firm or the employer of in-house lobbyists), also known as LD-2 reports, are to be filed within 20 days after the end of each calendar quarter. Among other items, these reports must include not only the issues lobbied upon, but the bill numbers lobbied upon, the names of the lobbyists, and the Houses of Congress and federal executive branch agencies contacted. Reports must also include a good faith estimate of either lobbying expenditures (for reports filed by organizations who employ in-house lobbyists), or income received from clients (for reports filed by outside lobbyists). Amounts in excess of $5,000 are to be rounded to the nearest $10,000. Semi-annual reports by individual lobbyists, also known as LD-203 reports, are due on January 30 and July 30. The required disclosures in these reports include: the names of all political committees established or controlled by the lobbyist or registered organization; disclosures of contributions by each lobbyist of more than $200 to federal candidates or officeholders, political committees, or leadership PACs; and funds disbursed for events to honor covered government officials, to entities that are named for or in recognition of such officials and to entities that are controlled or designated by such officials. The name of each presidential library and inaugural committee to which contributions of at least $200 were made during the semi-annual period must also be reported. Additionally, registrants are required to certify that the organization or person filing the report has read and is familiar with the rules of the House and Senate regarding gifts and travel, and that they are compliant with these rules. For more detailed information, the House Clerk maintains a comprehensive Guide to the Lobbying Disclosure Act at

4 c. Penalties Amendments in 2007 to the Lobbying Disclosure Act increased the civil penalties for violations of the Act and for failing to remedy a defective filing to up to $200,000. In addition, the amendments imposed criminal penalties for knowingly and corruptly failing to comply with the Act, with a maximum of five years imprisonment. d. Grassroots Lobbying The Lobbying Disclosure Act only applies to direct lobbying direct communications with covered federal officials, and the lobbying activities that the person making the direct communication engages in to prepare for those contacts. Grassroots lobbying is not covered. An organization that engages only in grassroots lobbying will not be required under the Act to register and report. e. Congressional Gift and Travel Rules The Lobbying Disclosure Act imposes civil and criminal penalties on registered lobbyists (or organizations that employ them) for violations of congressional gift and travel rules. The Act expressly prohibits any registered lobbyist, any organization that employs them (and is required to register), and any employee required to be listed as a lobbyist from making a gift or providing travel to a Member of Congress or staffer (and other covered officials ) if the registrant has knowledge that the gift or travel may not be accepted under House and Senate rules. The congressional gift and travel rules, and the numerous exceptions to those rules, are extremely detailed and particularly restrictive with regard to registered lobbyists. No attempt will be made here to summarize those rules. Any questions concerning the applicability of the congressional gift and travel rules to specific situations should be addressed to counsel with specific expertise in this area of law. f. Federal Funds and Grants Grant money and funds under federal contracts may not be used by nonprofits and other organizations for lobbying or for other advocacy or political activities unless authorized by Congress. These restrictions apply to both direct and grassroots lobbying at the federal, state and local levels. g. Resources Jack Maskell, Lobbying Regulations on Non-Profit Organizations, CRS Report (May 7, 2008)

5 The House gift and travel rules are available online at al.pdf The Senate gift and travel rules are available online at Office of the Clerk, United States House of Representatives, Guide to the Lobbying Disclosure Act (Effective Jan. 1, 2008; Revised Feb. 15, 2013), William V. Luneburg, Tomas M. Susman, & Rebecca H. Gordon, The Lobbying Manual: A Complete Guide to Federal Lobbying Law and Practice (4th ed. 2009). 2. Massachusetts Registration and Reporting The Massachusetts lobbying law is found at Mass. Gen. Laws c. 3, The Secretary of the Commonwealth, as the office charged with administering the law, issues guidance and advisory opinions regarding the applicability of the law to specific factual scenarios not expressly addressed by the statute. a. Lobbyist Registration Massachusetts law requires two distinct categories of lobbyists to register with the Secretary of the Commonwealth: Legislative-branch lobbyists (known as legislative agents ) and executive-branch lobbyists (known as executive agents ). Any individual who meets all three of the following thresholds within a single biannual reporting period must register as either a legislative or executive lobbyist, respectively: Legislative Thresholds 1) Makes at least one lobbying communication with a government employee; 2) Receives compensation or reward for legislative lobbying, defined as a) any act to promote, oppose, influence or attempt to influence legislation, b) any act to promote, oppose or influence the governor s approval or veto of legislation, c) any act to influence the introduction, sponsorship, consideration, action, or non-action on any piece of legislation, or d) strategizing, planning and research, if performed either in connection with or for use in an actual lobbying communication; and 3) Engages in legislative lobbying for more than 25 hours, or receives $2500 or more in compensation for legislative lobbying activity

6 Executive Thresholds 1) Makes at least one lobbying communication with a government employee; 2) Receives compensation or reward for executive lobbying, defined as a) any act to promote, oppose, influence, or attempt to influence the decision of any executive branch officer or employee regarding either legislation or the adoption, defeat or postponement of a standard, rate, rule or regulation, b) any direct communication with a covered executive official in attempt to influence a policy or procurement decision, or c) strategizing, planning and research, if performed either in connection with or for use in an actual lobbying communication (the statute also contains several limited exceptions to this general definition); and 3) Engages in executive lobbying for more than 25 hours, or receives $2500 or more in compensation for executive lobbying activity. The law contains no express exemption from registration for an individual who engages in volunteer lobbying on behalf of a nonprofit or social service organization. However, because the statute states that an individual must receive compensation or reward to be classified as a legislative or executive agent, individuals who are engaged solely in volunteer and/or pro bono lobbying are not required to register. b. Organization Filings Organizations that employ lobbyists for hire are known as lobbying entities. They must file annual lobbying entity registration statements and pay an annual registration fee. This fee may be waived for entities representing nonprofit clients, at the Secretary s discretion. Within ten days of registration (or of being hired by a new client), lobbying entities must file a declaration naming their client(s) and the individual lobbyists who will represent them. Every lobbying entity is also required to file biannual reports, which must include a detailed list of expenditures incurred, payments made, campaign contributions made, issues lobbied upon, and compensation received from clients. Organizations that hire lobbyists, either from lobbying entities or as in-house employees, are known as lobbying clients. They must file annual client registration statements and pay an annual fee. This fee may be waived for nonprofit clients, at the Secretary s discretion. Within ten days of hiring either a lobbyist entity or an in-house lobbyist, a lobbying client must file a declaration to this effect with the Secretary. Every lobbying client is required to file biannual reports, in January and July, which must include a list of all lobbying-related salaries paid and expenditures made

7 c. Lobbyist Filings Individual lobbyists must file annually a list of the clients for whom they will be lobbying, and pay an annual registration fee. Lobbyists must also file biannual reports, itemizing their lobbying activities, clients, expenditures, and lobbying-related income. Prior to registration, and annually thereafter, each lobbyist must complete an online or inperson seminar on the lobbying law offered by the Secretary. d. Links to Instructions and Forms Registration is entirely electronic, and the Secretary maintains a comprehensive set of guidance documents on registration and disclosure report filing at e. Gift and Lobby Expenditure Restrictions Massachusetts law bans lobbyists from giving gifts of any kind or nature to public officials and public employees, and prohibits lobbyists from purchasing meals for public officials and public employees. Massachusetts law does not restrict lobbying expenditures, but does require that all such expenditures (including political contributions) be itemized and reported in the biannual reports of lobbying entities and individual lobbyists. Massachusetts law restricts the extent of political contributions that can be made by lobbyists. Lobbyists are limited to donating $200 annually to any given candidate, and are limited to donating $200 annually to any political committee (other than a ballot question committee). All individual donors (both lobbyists and non-lobbyists) are subject to aggregate annual contribution limits of $12,500 to all state, county, and local candidates, and $5,000 to all state political action committees. f. Penalties The penalties for violating the registration provisions of the lobbying statute include fines of up to $10,000 and up to five years imprisonment. g. Resources The Secretary s guidance on registration and disclosure report filing is available at The The Secretary s Frequently Asked Questions are available at The Secretary s database of lobbyists is available at

8 Links to the applicable lobbying statutes (Mass. Gen. Laws c. 3, 39-50) are available at Any person who may be subject to the lobbying statute is entitled by Mass. Gen. Laws c. 3, 41 to request a confidential advisory opinion from the Secretary as to the applicability of the statute under specific factual scenarios. Advisory opinions are available, in redacted form, at The Office of Campaign and Political Finance (OCPF) is an independent state agency that administers the Massachusetts campaign finance law. Its legal resources, including its Advisory Opinions, Interpretive Bulletins, and Memoranda, are available at The OCPF chart of annual campaign contribution limits is available at Links to the applicable campaign finance statutes (Mass. Gen. Laws c. 55) are available at

ILLINOIS LOBBYING REGISTRATION AND REPORTING Lex Mundi Pro Bono Foundation (Illinois) 1 Kevin G. Frisch

ILLINOIS LOBBYING REGISTRATION AND REPORTING Lex Mundi Pro Bono Foundation (Illinois) 1 Kevin G. Frisch Last Updated: March 2013 Federal Update: October 2013 ILLINOIS LOBBYING REGISTRATION AND REPORTING Lex Mundi Pro Bono Foundation (Illinois) 1 Kevin G. Frisch Foley Hoag LLP (Federal) Tad Heuer and Pat

More information

NEW YORK LOBBYING REGISTRATION AND REPORTING Day Pitney LLP (New York) Jill A. Collins and Jennifer M. Pagnillo

NEW YORK LOBBYING REGISTRATION AND REPORTING Day Pitney LLP (New York) Jill A. Collins and Jennifer M. Pagnillo Last Updated: January 2012 Federal Update: October 2013 NEW YORK LOBBYING REGISTRATION AND REPORTING Day Pitney LLP (New York) Jill A. Collins and Jennifer M. Pagnillo Foley Hoag LLP (Federal) Tad Heuer

More information

MICHIGAN LOBBYING REGISTRATION AND REPORTING Butzel Long, a professional corporation Susan Johnson and Jennifer Dukarski

MICHIGAN LOBBYING REGISTRATION AND REPORTING Butzel Long, a professional corporation Susan Johnson and Jennifer Dukarski Last Updated: January 2013 Federal Update: October 2013 MICHIGAN LOBBYING REGISTRATION AND REPORTING Butzel Long, a professional corporation Susan Johnson and Jennifer Dukarski Foley Hoag LLP (Federal)

More information

LOBBYING REGISTRATION AND REPORTING IN COLORADO Davis Graham & Stubbs LLP Joel Benson and Erik Estrada 1

LOBBYING REGISTRATION AND REPORTING IN COLORADO Davis Graham & Stubbs LLP Joel Benson and Erik Estrada 1 Last Updated: January 2010 LOBBYING REGISTRATION AND REPORTING IN COLORADO Davis Graham & Stubbs LLP Joel Benson and Erik Estrada 1 Table of Contents 1. Federal Registration and Reporting 2. Colorado Registration

More information

Federal & Rhode Island Reporting and Registration Requirements Related to Lobbying Activity KLR Not-for-Profit Services Group June 2014

Federal & Rhode Island Reporting and Registration Requirements Related to Lobbying Activity KLR Not-for-Profit Services Group June 2014 Federal & Rhode Island Reporting and Registration Requirements Related to Lobbying Activity KLR Not-for-Profit Services Group June 2014 www.kahnlitwin.com Boston Cambridge Newport Providence Shanghai Waltham

More information

Lobbyist Registration & Reporting Obligations. Massachusetts Lobbying Law

Lobbyist Registration & Reporting Obligations. Massachusetts Lobbying Law Lobbyist Registration & Reporting Obligations Massachusetts Lobbying Law 1 What this seminar covers: General Overview of Secretary s Role Overview of Lobbying Requirements Registration Disclosure Reporting

More information

Lobbying Disclosure Act: A Brief Synopsis of Key Components

Lobbying Disclosure Act: A Brief Synopsis of Key Components Buyers Up Congress Watch Critical Mass Global Trade Watch Health Research Group Litigation Group Joan Claybrook, President Lobbying Disclosure Act: A Brief Synopsis of Key Components What is a Lobbyist?

More information

FEDERAL AND STATE GOVERNMENT LOBBYING POLICY

FEDERAL AND STATE GOVERNMENT LOBBYING POLICY FEDERAL AND STATE GOVERNMENT LOBBYING POLICY I. INTRODUCTION The Lobbying Disclosure Act of 1995, which was amended by the Honest Leadership and Open Government Act of 2007, requires the disclosure of

More information

An Overview of Pennsylvania's New Lobbying Disclosure Act (Revised January 19, 2007)

An Overview of Pennsylvania's New Lobbying Disclosure Act (Revised January 19, 2007) An Overview of Pennsylvania's New Lobbying Disclosure Act (Revised January 19, 2007) By: Lawrence J. Beaser, Esq. 1 Pennsylvania s new lobbyist registration and disclosure statute became effective on January

More information

Q: What is the Lobbying Disclosure Act of 1995?

Q: What is the Lobbying Disclosure Act of 1995? FEDERAL LOBBYING REPORT REQUIREMENTS & RESTRICTIONS FREQUENTLY ASKED QUESTIONS LD 2: DISCLOSURE OF LOBBYING EXPENSES The State University of New York March 2012 Q: What is the Lobbying Disclosure Act of

More information

Lobbying, Gift, and Campaign Finance Compliance Briefing

Lobbying, Gift, and Campaign Finance Compliance Briefing Lobbying, Gift, and Campaign Finance Compliance Briefing Caleb P. Burns 202.719.7451 cburns@wileyrein.com January 14, 2016 wileyrein.com Topics Lobbying Disclosure Gift Prohibitions and Exceptions Campaign

More information

Lobbying and ALA: Fact Sheet

Lobbying and ALA: Fact Sheet Lobbying and ALA: Fact Sheet The American Library Association is a nonprofit association exempt from federal income tax under section 501(c)(3) of the U.S. Internal Revenue Code the section of the IRS

More information

The Nuts and Bolts of Lobbying for 501(c)(3) and 501(c)(6) Exempt Organizations

The Nuts and Bolts of Lobbying for 501(c)(3) and 501(c)(6) Exempt Organizations The Nuts and Bolts of Lobbying for 501(c)(3) and 501(c)(6) Exempt Organizations December 13, 2011 Alexandra Megaris, Esq. Janice M. Ryan, Esq. Venable LLP 2008 Venable LLP 1 IMPORTANT INFORMATION ABOUT

More information

Lobbying By Nonprofits in Pennsylvania The Rules of the Road August 2014

Lobbying By Nonprofits in Pennsylvania The Rules of the Road August 2014 Lobbying By Nonprofits in Pennsylvania The Rules of the Road August 2014 Lawrence J. Beaser, Esq. Blank Rome LLP One Logan Square Philadelphia, PA 19103 215-569-5510 beaser@blankrome.com The information

More information

WellCare Health Plans, Inc. Lobbying, Government Ethics & Political Activity Policy

WellCare Health Plans, Inc. Lobbying, Government Ethics & Political Activity Policy WellCare Health Plans, Inc. Lobbying, Government Ethics & Political Activity Policy Background/Purpose: 1. PREAMBLE WellCare Health Plans, Inc., and its affiliates and subsidiaries (collectively, WellCare

More information

A Lobbyist By Any Other Name. The Lobbying Disclosure Act Registration

A Lobbyist By Any Other Name. The Lobbying Disclosure Act Registration A Lobbyist By Any Other Name Author: ELIZABETH J. KINGSLEY (Originally published in the journal Taxation of Exempts, Volume 20, Number 06, May/June 2009) Since 1995, exempt organizations have had to contend

More information

Municipal Lobbying Ordinance

Municipal Lobbying Ordinance Municipal Lobbying Ordinance Los Angeles Municipal Code Section 48.01 et seq. Prepared by City Ethics Commission CEC Los Angeles 00 North Spring Street, 4 th Floor Los Angeles, CA 9001 (13) 978-1960 TTY

More information

Lobbying by Section 501(c)(3) Organizations: Legal Issues

Lobbying by Section 501(c)(3) Organizations: Legal Issues Lobbying by Section 501(c)(3) Organizations: Legal Issues By Brad Caftel bcaftel@insightcced.org June 2004 Table of Contents Sources of Restrictions... 1 Federal Income Tax Laws (affecting public charities)

More information

CAMPAIGN FINANCE GUIDE

CAMPAIGN FINANCE GUIDE CAMPAIGN FINANCE GUIDE Candidates for Municipal Office Office of Campaign and Political Finance Commonwealth of Massachusetts T his brochure is designed to introduce candidates for elected municipal office

More information

Public Act No. 15-15

Public Act No. 15-15 Public Act No. 15-15 AN ACT AMENDING THE CODE OF ETHICS FOR LOBBYISTS TO REDEFINE "EXPENDITURE" AND RAISE THE THRESHOLD FOR LOBBYIST REGISTRATION. Be it enacted by the Senate and House of Representatives

More information

FedEx Corporation. Governmental Contacts and Lobbying Disclosure Compliance Policy

FedEx Corporation. Governmental Contacts and Lobbying Disclosure Compliance Policy FedEx Corporation Governmental Contacts and Lobbying Disclosure Compliance Policy FedEx Corporation (together with its subsidiaries, FedEx ) actively participates in the political process with the ultimate

More information

Minnesota Campaign Finance and Public Disclosure Board www.cfboard.state.mn.us (651) 539-1180 (800) 657-3889

Minnesota Campaign Finance and Public Disclosure Board www.cfboard.state.mn.us (651) 539-1180 (800) 657-3889 Minnesota Campaign Finance and Public Disclosure Board www.cfboard.state.mn.us (651) 539-1180 (800) 657-3889 Lobbyist Handbook Last revised: 4/19/16 Welcome... 2 Registering as a lobbyist and terminating

More information

LIMITATIONS ON POLITICAL AND LOBBYING ACTIVITIES OF CHARITABLE ORGANIZATIONS

LIMITATIONS ON POLITICAL AND LOBBYING ACTIVITIES OF CHARITABLE ORGANIZATIONS LIMITATIONS ON POLITICAL AND LOBBYING ACTIVITIES OF CHARITABLE ORGANIZATIONS Davis Wright Tremaine LLP Suite 2200 1201 Third Avenue Seattle, Washington 98101-3045 http://www.dwt.com/practc/teo_group/teo_group.cfm

More information

LOBBYING AND COMMUNICATIONS BY FACULTY AND STAFF WITH FEDERAL, STATE, AND LOCAL GOVERNMENT OFFICIALS

LOBBYING AND COMMUNICATIONS BY FACULTY AND STAFF WITH FEDERAL, STATE, AND LOCAL GOVERNMENT OFFICIALS Responsible University Official: Special Assistant to the President for Government Relations Responsible Office: Government Relations Origination Date: January 19, 2010 LOBBYING AND COMMUNICATIONS BY FACULTY

More information

LAWS AND GUIDELINES REGARDING YOUR INVOLVEMENT IN SHAPING HEALTH POLICY

LAWS AND GUIDELINES REGARDING YOUR INVOLVEMENT IN SHAPING HEALTH POLICY LAWS AND GUIDELINES REGARDING YOUR INVOLVEMENT IN SHAPING HEALTH POLICY It has generally been accepted that educating federal decision makers is not lobbying, but. Rather, a safe harbor of permissible

More information

It s The Law. The Restrictions On The Use Of Grant Funds For Lobbying And Other Political Activity by Edward Sharp. Federal Assistance Law Division

It s The Law. The Restrictions On The Use Of Grant Funds For Lobbying And Other Political Activity by Edward Sharp. Federal Assistance Law Division It s The Law Office of the Assistant General Counsel for Finance and Litigation Federal Assistance Law Division Vol 12 March 31, 1999 The Restrictions On The Use Of Grant Funds For Lobbying And Other Political

More information

Political Activity in a Nonprofit World

Political Activity in a Nonprofit World Political Activity in a Nonprofit World Presentation by Maria J. Armstrong, Esq. Jerry O. Allen, Esq. Bricker & Eckler LLP 1 Overview Corporate Political Activity Independent Activity, PACs, Non-partisan

More information

FAQ s About Nonprofit Organizations and Legislative Lobbying

FAQ s About Nonprofit Organizations and Legislative Lobbying FAQ s About Nonprofit Organizations and Legislative Lobbying October 27, 2015 Nonprofit organizations serving low-income communities in New York are affected by the legislative process in many ways. Their

More information

CAMPAIGN FINANCE GUIDE

CAMPAIGN FINANCE GUIDE CAMPAIGN FINANCE GUIDE State Ballot Question Committees Office of Campaign and Political Finance Commonwealth of Massachusetts Revised 08/2016 T his guide is designed to introduce the state campaign finance

More information

AVIATION AUTHORITY POLICY

AVIATION AUTHORITY POLICY PURPOSE: To protect the integrity of the Authority by providing a guide for proper conduct of Board members and employees of the Authority, including discipline for violations, and establishing a program

More information

Civics 101: Legislative Process

Civics 101: Legislative Process Civics 101: How Congress Works & How You Can Exercise Your Right to Advocate Jill Ward, Federal Policy Consultant, Campaign for Youth Justice Derek Lawlor, Associate, Covington and Burling LLP Legislative

More information

ACCESS, OPENNESS, ACCOUNTABILITY: A Guide to the Newfoundland and Labrador Registry of Lobbyists

ACCESS, OPENNESS, ACCOUNTABILITY: A Guide to the Newfoundland and Labrador Registry of Lobbyists ACCESS, OPENNESS, ACCOUNTABILITY: A Guide to the Newfoundland and Labrador Registry of Lobbyists TABLE OF CONTENTS AN OVERVIEW OF THE LOBBYIST REGISTRATION ACT 3 INTRODUCTION 3 DEFINITIONS 4 LOBBYING 4

More information

Lobbying vs. Advocacy

Lobbying vs. Advocacy This article presents general guidelines for Georgia nonprofit organizations as of 6/26/2012 and should not be construed as legal advice. Always consult an attorney to address your particular situation.

More information

Colorado Secretary of State. Rules Concerning Lobbyist Regulation [8 CCR ]

Colorado Secretary of State. Rules Concerning Lobbyist Regulation [8 CCR ] Colorado Secretary of State Rules Concerning Lobbyist Regulation [8 CCR 1505-8] Contents Rule 1. Definitions...2 Rule 2. Registration...2 Rule 3. Disclosure...3 Rule 4. Electronic filing and record retention...4

More information

The Ethics Act. A Code of Conduct for Public Servants. W. Va. Code 6B-1-1 et seq

The Ethics Act. A Code of Conduct for Public Servants. W. Va. Code 6B-1-1 et seq The Ethics Act A Code of Conduct for Public Servants W. Va. Code 6B-1-1 et seq WV Ethics Commission 210 Brooks Street, Ste 300 Charleston WV 25301 (304) 558-0664 fax (304) 558-2169 Toll Free (866-558-0664

More information

2014 Ethics and Compliance Training for NEW Lobbyists and Employers of Lobbyists. Alaska Public Offices Commission

2014 Ethics and Compliance Training for NEW Lobbyists and Employers of Lobbyists. Alaska Public Offices Commission 2014 Ethics and Compliance Training for NEW Lobbyists and Employers of Lobbyists Alaska Public Offices Commission APOC Ethics Training- Why? Training is statutorily required for BOTH lobbyists and employers

More information

Advisory INTRODUCTION

Advisory INTRODUCTION Client Advisory J u n e 1 5, 2 0 0 5 Trade Association PAC Fundraising and Congressional Gift and Travel Rules TABLE OF CONTENTS: Pending Campaign Finance Legislation... Page 1 Campaign Finance Overview...

More information

California Fair Political Practices Commission Frequently Asked Questions: Campaign Activity

California Fair Political Practices Commission Frequently Asked Questions: Campaign Activity Frequently Asked Questions: Campaign Activity Getting Started..Page 2 Ballot Measure Committees Page 4 Fundraising... Page 5 Expenditures.. Page 6 Communications.. Page 7 24-Hour Contribution Reports...

More information

FAQs on 501(c)(4) Social Welfare Organizations

FAQs on 501(c)(4) Social Welfare Organizations May 20, 2013 FAQs on 501(c)(4) Social Welfare Organizations What are 501(c)(4) social welfare organizations? Section 501(c)(4) social welfare organizations are tax-exempt organizations that have as their

More information

Appendix C. Special Restrictions on Receipt of Gifts and Honoraria for "Reporting Individuals" and "Procurement Employees" SUMMARY

Appendix C. Special Restrictions on Receipt of Gifts and Honoraria for Reporting Individuals and Procurement Employees SUMMARY Appendix C Special Restrictions on Receipt of Gifts and Honoraria for "Reporting Individuals" and "Procurement Employees" SUMMARY University of Florida Reporting Individuals and Procurement Employees should

More information

Frequently Asked Questions for Professional Solicitors and Professional Fundraising Counsels

Frequently Asked Questions for Professional Solicitors and Professional Fundraising Counsels Who needs to register? Frequently Asked Questions for Professional Solicitors and Professional Fundraising Counsels Professional Solicitors and Professional Fundraising Counsels must register. A Professional

More information

Questions and Answers about the Federal Lobbying Disclosure Act

Questions and Answers about the Federal Lobbying Disclosure Act Questions and Answers about the Federal Lobbying Disclosure Act The 2007 Honest Leadership and Open Government Act of 2007 (HLOGA) ( Lobbying Act ) requires reporting of all official University federal

More information

Legal Concerns In Setting Up A Ballot Measure Committee February 2014

Legal Concerns In Setting Up A Ballot Measure Committee February 2014 Committee Organization A ballot measure committee is basically a bank account set up to support or oppose an initiative or referendum on the state or local level, and the people who make decisions about

More information

Private Foundation Grants to Public Charities Engaged in Advocacy on Environmental Issues

Private Foundation Grants to Public Charities Engaged in Advocacy on Environmental Issues www.mcguirewoods.com Private Foundation Grants to Public Charities Engaged in Advocacy on Environmental Issues by Milton Cerny I. Overview A. All private foundations are prohibited from funding or engaging

More information

The Lobbying Reform Working Group The Value and Purpose of Association Lobbying

The Lobbying Reform Working Group The Value and Purpose of Association Lobbying The Lobbying Reform Working Group The Value and Purpose of Association Lobbying I. Overview; Why Associations Matter Every day, associations are creating positive change in the economy and society throughout

More information

LOBBYING BY PUBLIC CHARITIES: An Introduction

LOBBYING BY PUBLIC CHARITIES: An Introduction LOBBYING BY PUBLIC CHARITIES: An Introduction Rosemary E. Fei I. The No Substantial Part Test. A. Historical Background. 1. Pre-1930: No statutory restriction on legislative or lobbying activities by charities;

More information

U.S Department of Defense Standards of Conduct Office

U.S Department of Defense Standards of Conduct Office U.S Department of Defense Standards of Conduct Office SENIOR EMPLOYEE POST-GOVERNMENT EMPLOYMENT RESTRICTIONS Purpose: This document summarizes the Government ethics rules which may impose certain restrictions

More information

Handbook for Directors and Trustees of Private Foundations

Handbook for Directors and Trustees of Private Foundations Handbook for Directors and Trustees of Private Foundations Ridgeway Philanthropy offers this paper for clients who may serve as directors and trustees of private foundations. The information contained

More information

HOUSTON POLICE FOUNDATION. Funding Guidelines

HOUSTON POLICE FOUNDATION. Funding Guidelines HOUSTON POLICE FOUNDATION Funding Guidelines Revised June 2012 1 Our Mission The Houston Police Foundation (HPF), in partnership with citizens, businesses and other philanthropic organizations, helps the

More information

Lobbying Q&A. Spring 2011 CAPLAW ... QUESTION #1 ... QUESTION #

Lobbying Q&A. Spring 2011 CAPLAW ... QUESTION #1 ... QUESTION # CAPLAW Lobbying Q&A By Anita Lichtblau, Esq., CAPLAW QUESTION #1 Can Community Action Agencies (CAAs) lobby to influence legislation? Yes, federal laws permit private nonprofit 501(c)(3) CAAs to lobby.

More information

Home Depot complies with all legal and regulatory requirements in its political activities and interactions with public officials.

Home Depot complies with all legal and regulatory requirements in its political activities and interactions with public officials. The Home Depot, Inc. Political Activity and Government Relations Policy Last Revised February 2015 Introduction The Home Depot, Inc. ( Home Depot, or the Company ) recognizes that the actions of public

More information

U.S Department of Defense Standards of Conduct Office

U.S Department of Defense Standards of Conduct Office U.S Department of Defense Standards of Conduct Office NON-SENIOR EMPLOYEE POST-GOVERNMENT EMPLOYMENT RESTRICTIONS PURPOSE: This document summarizes the Government ethics rules which may impose certain

More information

FAYETTEVILLE POLICIES AND PROCEDURES 317.1

FAYETTEVILLE POLICIES AND PROCEDURES 317.1 FAYETTEVILLE POLICIES AND PROCEDURES 317.1 Lobbying Activity, Certification and Reporting Related to Federal Grants, Contracts, and Cooperative Agreements Overview Federal law 1 prohibits recipients of

More information

Financial Services/ Private Funds Advisory

Financial Services/ Private Funds Advisory Financial Services/ Private Funds Advisory August 5, 2013 Marketing Investment Management Services to Public Retirement Systems: Complying with Applicable Laws and Regulations It is well-known that high-profile

More information

Knowing the Rules for Nonprofit Lobbying

Knowing the Rules for Nonprofit Lobbying Knowing the Rules for Nonprofit Lobbying Please note that the information in this section comes from The Nonprofit Lobbying Guide by Bob Smucker (second edition, 1999) and the Internal Revenue Service

More information

COMPLYING WITH IRS REGULATIONS ON LOBBYING BY PUBLIC CHARITIES

COMPLYING WITH IRS REGULATIONS ON LOBBYING BY PUBLIC CHARITIES COMPLYING WITH IRS REGULATIONS ON LOBBYING BY PUBLIC CHARITIES Rural School and Community Trust Policy Program 2 So. Main Street PO Box 68 Randolph, VT 05060 www.ruraledu.org July 2000 Complying With IRS

More information

Code of Ethics for the Illinois

Code of Ethics for the Illinois Republican State Central Committee's Code of Ethics Code of Ethics for the Illinois Republican State Central Committee Prologue: Ethics, Integrity, and Transparency in Government It is fundamental to the

More information

Bundling for Favors: Open the Books on Bundled Campaign Contributions

Bundling for Favors: Open the Books on Bundled Campaign Contributions Bundling for Favors: Open the Books on Bundled Campaign Contributions What Is bundling and Who Is a Bundler? August 10, 2012 Bundling describes the activity of fundraisers who pool a large number of campaign

More information

Advocacy Restrictions and Limitations on Federally Funded Health Centers

Advocacy Restrictions and Limitations on Federally Funded Health Centers Advocacy Restrictions and Limitations on Federally Funded Health Centers Questions and Answers on Health Center Lobbying Q. What is lobbying? A. As a general matter, "lobbying" is an attempt to influence

More information

Part 4: Lobbying Regulations For Non-Profit Organizations

Part 4: Lobbying Regulations For Non-Profit Organizations Part 4: Lobbying Regulations For Non-Profit Organizations There is a common misconception that non-profit organizations cannot participate in lobbying activities. THIS IS NOT TRUE! This chapter provides

More information

Pay-to-Play, Lobbying, and Ethics

Pay-to-Play, Lobbying, and Ethics Skadden, Arps, Slate, Meagher & Flom LLP January 18, 2012 Pay-to-Play, Lobbying, and Ethics Institutional Investor Institute by Ki P. Hong khong@skadden.com Advisers to Mutual Funds Recordkeeping Effective

More information

Washoe County Employee Lobbying Policy: State Legislature

Washoe County Employee Lobbying Policy: State Legislature Washoe County Employee Lobbying Policy: State Legislature I. Policy Overview Washoe County has determined that in order to provide for the security and welfare of the inhabitants of Washoe County it is

More information

The Lobbying Profession in Georgia

The Lobbying Profession in Georgia The Lobbying Profession in Georgia Lobbying 101 Topics: What is a lobbyist? Whom does one lobby? Why do we need lobbyists? How are lobbyists regulated? Lobbying is a profession What is a Lobbyist? Lobbyist

More information

Municipal Lobbying Ordinance

Municipal Lobbying Ordinance Municipal Lobbying Ordinance Los Angeles Municipal Code 48.01 et seq. Last Revised July 21, 2008 Prepared by City Ethics Commission CEC Los Angeles 200 North Spring Street, 24 th Floor Los Angeles, CA

More information

TORONTO MUNICIPAL CODE CHAPTER 140, LOBBYING. Chapter 140 LOBBYING. ARTICLE I General. 140-3. Restriction on application (persons and organizations).

TORONTO MUNICIPAL CODE CHAPTER 140, LOBBYING. Chapter 140 LOBBYING. ARTICLE I General. 140-3. Restriction on application (persons and organizations). Chapter 140 LOBBYING ARTICLE I General 140-1. Definitions. 140-2. Subsidiary corporation. 140-3. Restriction on application (persons and organizations). 140-4. Restriction on application (not-for-profit

More information

1.5.1 Political, Campaign and Lobbying Activities

1.5.1 Political, Campaign and Lobbying Activities Administrative Guide Published on Administrative Guide (https://adminguide.stanford.edu) 1.5.1 Political, Campaign and Lobbying Activities Last updated on: 08/14/2015 Formerly Known As Policy Number: 15.1

More information

Lobbyist Laws and Rules. Fiscal Year

Lobbyist Laws and Rules. Fiscal Year Lobbyist Laws and Rules Fiscal Year 2016-2017 Revised August 25, 2016 Table of Contents Regulation of Lobbyists... 3 Title 1, Article 45 (Fair Campaign Practices Act) Sections of Interest... 18 House Rule

More information

TEXAS ETHICS COMMISSION

TEXAS ETHICS COMMISSION TEXAS ETHICS COMMISSION LOBBYING IN TEXAS A GUIDE TO THE TEXAS LAW Revised January 1, 2017 Texas Ethics Commission, P.O. Box 12070, Austin, Texas 78711-2070 (512) 463-5800 FAX (512) 463-5777 TDD 1-800-735-2989

More information

Federal requirements: annual information return

Federal requirements: annual information return Thursday, October 01, 2009 Annual filing requirements for California nonprofit organizations Failure to file may lead to fines, suspension, forfeiture of corporate status, or even loss of exemption. By:

More information

Policy Governing Lobbying Activities

Policy Governing Lobbying Activities Policy Governing Lobbying Activities Date: April 1, 2013 Policy Statement Lobbying is a process of communicating with lawmakers and other public officials to advocate and help shape public policy on laws,

More information

Political Committee and Political Fund Handbook Last Revised 7/2/2015

Political Committee and Political Fund Handbook Last Revised 7/2/2015 Minnesota Campaign Finance and Public Disclosure Board www.cfboard.state.mn.us (651) 539-1180 (800) 657-3889 Political Committee and Political Fund Handbook Last Revised 7/2/2015 Welcome... 3 Starting

More information

Senate AN ACT CREATING THE OFFICE OF GOVERNMENTAL ACCOUNTABILITY.

Senate AN ACT CREATING THE OFFICE OF GOVERNMENTAL ACCOUNTABILITY. Senate General Assembly File No. 436 January Session, 2011 Substitute Senate Bill No. 1009 Senate, April 7, 2011 The Committee on Government Administration and Elections reported through SEN. SLOSSBERG

More information

Federal Lobby Disclosure and Ethics Laws

Federal Lobby Disclosure and Ethics Laws , Arps, Slate, Meagher & Flom LLP & Affiliates Federal Lobby Disclosure and Ethics Laws Washington Metropolitan Area Corporate Counsel Association by Kenneth A. Gross and Lawrence M. Noble, Arps, Slate,

More information

Nonprofit Organizations and Legislative Lobbying

Nonprofit Organizations and Legislative Lobbying Nonprofit Organizations and Legislative Lobbying Nonprofit organizations serving low-income communities in New York are affected by the legislative process in multiple ways. The work of nonprofit organizations

More information

STATE OF LOUISIANA SUMMARY OF THE LEGISLATIVE BRANCH LOBBYING LAWS LSA-R.S. 24:50-59

STATE OF LOUISIANA SUMMARY OF THE LEGISLATIVE BRANCH LOBBYING LAWS LSA-R.S. 24:50-59 STATE OF LOUISIANA SUMMARY OF THE LEGISLATIVE BRANCH LOBBYING LAWS LSA-R.S. 24:50-59 The following Summary is intended to serve as guidance to lobbyists or potential lobbyists. It is not binding upon the

More information

Canada s Lobbying Act. Joe Wild Assistant Secretary to the Cabinet for Machinery of Government Privy Council Office Government of Canada

Canada s Lobbying Act. Joe Wild Assistant Secretary to the Cabinet for Machinery of Government Privy Council Office Government of Canada Canada s Lobbying Act Joe Wild Assistant Secretary to the Cabinet for Machinery of Government Privy Council Office Government of Canada Core principles As stated in preamble to the Lobbying Act: free and

More information

A Legal Checklist for Not-for-Profit Organizations

A Legal Checklist for Not-for-Profit Organizations A Legal Checklist for Not-for-Profit Organizations This 10-point checklist is written to help busy charitable organizations stay on top of today s regulatory compliance requirements. For further information,

More information

Robert L. Theriot Liskow & Lewis 333 Clay Street, Suite 3485 Houston TX 77002 (713) 651-2957

Robert L. Theriot Liskow & Lewis 333 Clay Street, Suite 3485 Houston TX 77002 (713) 651-2957 Picking up the Tab and Taking Officials for a Ride Being a Lobbyist is Easier Than You Think Houston Bar Association Environmental Section Luncheon March 8, 2006 Robert L. Theriot Liskow & Lewis 333 Clay

More information

Restrictions on Election Day. Lobbying Regulations

Restrictions on Election Day. Lobbying Regulations Restrictions on Election Day Practices and Lobbying Regulations Katherine M. Santmyer, Esq. DINSMORE & SHOHL LLP ELECTION DAY PRACTICES Electioneering Vote Buying Vote Hauling Poll Challengers ELECTIONEERING

More information

Fiduciary Duties of Board Members. NAEYC Affiliate Leadership Day November 18, 2009

Fiduciary Duties of Board Members. NAEYC Affiliate Leadership Day November 18, 2009 Fiduciary Duties of Board Members NAEYC Affiliate Leadership Day November 18, 2009 Fiduciary Duties of Board Members What is a Fiduciary? Board members of nonprofit corporations are Fiduciaries A Fiduciary

More information

Section 4.01: 4.02: 4.03: 4.04: 4.05: 4.06: 4.07: 4.08: 4.01: General Provisions

Section 4.01: 4.02: 4.03: 4.04: 4.05: 4.06: 4.07: 4.08: 4.01: General Provisions 114.5 CMR 4.00: RATES FOR CERTAIN SOCIAL, REHABILITATION AND HEALTH CARE SERVICES Section 4.01: 4.02: 4.03: 4.04: 4.05: 4.06: 4.07: 4.08: General Provisions Definitions Filing and Reporting Requirements

More information

HOUSE COMMITTEE ON APPROPRIATIONS FISCAL NOTE. HOUSE BILL NO. 1055 PRINTERS NO. 3577 PRIME SPONSOR: Mustio

HOUSE COMMITTEE ON APPROPRIATIONS FISCAL NOTE. HOUSE BILL NO. 1055 PRINTERS NO. 3577 PRIME SPONSOR: Mustio HOUSE COMMITTEE ON APPROPRIATIONS FISCAL NOTE HOUSE BILL NO. 1055 PRINTERS NO. 3577 PRIME SPONSOR: Mustio COST / (SAVINGS) FUND FY 2011/12 FY 2012/13 Administration Fund $0 $0 General Fund $0 $0 Workmen

More information

TEXAS ETHICS COMMISSION

TEXAS ETHICS COMMISSION TEXAS ETHICS COMMISSION CAMPAIGN FINANCE GUIDE FOR POLITICAL COMMITTEES Revised September 15, 2015 Texas Ethics Commission, P.O. Box 12070, Austin, Texas 78711 (512) 463-5800 FAX (512) 463-5777 TDD 1-800-735-2989

More information

LEGISLATIVE AND POLITICAL CAMPAIGN ACTIVITY LIMITATIONS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3)

LEGISLATIVE AND POLITICAL CAMPAIGN ACTIVITY LIMITATIONS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) LEGISLATIVE AND POLITICAL CAMPAIGN ACTIVITY LIMITATIONS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) JOANNA PRESSMAN SIMPSON THACHER & BARTLETT LLP MARCH 5, 2003 NEW YORK COUNTY LAWYERS ASSOCIATION WEDNESDAY,

More information

Interim Ministry Network, Inc. Bylaws Adopted May 23, 2007

Interim Ministry Network, Inc. Bylaws Adopted May 23, 2007 Interim Ministry Network, Inc. Bylaws Adopted May 23, 2007 ARTICLE 1 OFFICE AND REGISTERED AGENT Section 1: Name The name of this organization is the Interim Ministry Network, Inc., hereinafter referred

More information

ETHICS AND LOBBYING ACTIVITIES

ETHICS AND LOBBYING ACTIVITIES ETHICS AND LOBBYING ACTIVITIES This Code of Ethics was adopted by the Board of Supervisors as Ordinance No. NS- 19.30.4 on September 23, 1997, amending Division A-3 to the Ordinance Code of the County

More information

FEDERAL TAX REGULATION OF LOBBYING BY SECTION 501(c)(3) ORGANIZATIONS

FEDERAL TAX REGULATION OF LOBBYING BY SECTION 501(c)(3) ORGANIZATIONS FEDERAL TAX REGULATION OF LOBBYING BY SECTION 501(c)(3) ORGANIZATIONS Tomer J. Inbar Patterson Belknap Webb & Tyler LLP tinbar@pbwt.com Georgetown Law s 30 th Annual Representing and Managing Tax-Exempt

More information

Nevada Gift Law. (b) A commercially reasonable loan made in the ordinary course of business;

Nevada Gift Law. (b) A commercially reasonable loan made in the ordinary course of business; N.R.S. 218H.060. Gift Defined. Nevada Gift Law 1. Gift means a payment, subscription, advance, forbearance, rendering or deposit of money, services or anything of value unless consideration of equal or

More information

2015 Campaign Finance Guide

2015 Campaign Finance Guide 2015 Campaign Finance Guide Ensuring Compliance and Improving Disclosure Delbert Hosemann Secretary of State This page is intentionally blank Page 2 401 MISSISSIPPI STREET TELEPHONE (601) 359-1350 POST

More information

Financial Disclosures and Conflicts of Interest

Financial Disclosures and Conflicts of Interest Financial Disclosures and Conflicts of Interest The Financial Disclosures and Conflicts of Interest form ( form ) must be accurately completed and submitted by the vendor, parent entity(ies), and subcontractors.

More information

Public Law 107 155 107th Congress An Act

Public Law 107 155 107th Congress An Act PUBLIC LAW 107 155 MAR. 27, 2002 116 STAT. 81 Public Law 107 155 107th Congress An Act To amend the Federal Election Campaign Act of 1971 to provide bipartisan campaign reform. Be it enacted by the Senate

More information

Legislative File Number (version 1)

Legislative File Number (version 1) City of Pittsburgh Legislative File Number 2009-1327 (version 1)..Title Ordinance supplementing the Pittsburgh Code, Title One, Administrative, Article VII, Procedures, Chapter 161 Contracts, by adding

More information

BOARD OF DIRECTORS OF THE ARKANSAS HEALTH INSURANCE MARKETPLACE

BOARD OF DIRECTORS OF THE ARKANSAS HEALTH INSURANCE MARKETPLACE BOARD OF DIRECTORS OF THE ARKANSAS HEALTH INSURANCE MARKETPLACE OPERATING RULES Page 1 of 14 I. STATEMENT OF ORGANIZATION AND OPERATIONS A. Operations. The Arkansas Health Insurance Marketplace is a nonprofit

More information

CAMPAIGN FINANCE GUIDE

CAMPAIGN FINANCE GUIDE CAMPAIGN FINANCE GUIDE Public Employees, Public Resources and Political Activity Office of Campaign and Political Finance Commonwealth of Massachusetts T he Office of Campaign and Political Finance ("OCPF")

More information

Regulation of Lobbying: Guidelines for people carrying on lobbying activities

Regulation of Lobbying: Guidelines for people carrying on lobbying activities Regulation of Lobbying: Guidelines for people carrying on lobbying activities May 2015 Table of Contents Introduction... 3 Are you affected by the legislation?... 3 A Who is carrying on lobbying activities?...

More information

Illinois Campaign Financing Act. Contribution Limits STATE BOARD OF ELECTIONS CAMPAIGN DISCLOSURE DIVISION

Illinois Campaign Financing Act. Contribution Limits STATE BOARD OF ELECTIONS CAMPAIGN DISCLOSURE DIVISION Illinois Campaign Financing Act Contribution Limits STATE BOARD OF ELECTIONS CAMPAIGN DISCLOSURE DIVISION Contribution limits for Illinois political committees went into effect on January 1, 2011. There

More information

A Basic Guide to Corporate Philanthropy

A Basic Guide to Corporate Philanthropy A Basic Guide to Corporate Philanthropy Stephanie L. Petit November 2009 A business has reached a point where it wants to give back. It s had a year better than it expected in this economy, and it knows

More information

Section 2 Federal and State Tax Matters

Section 2 Federal and State Tax Matters Section 2 Federal and State Tax Matters Chapter 8: Tax-Exempt Status INTRODUCTION... 100 Political Campaign Prohibition... 101 Congregations... 105 Lutheran Schools... 110 Early Childhood Centers... 115

More information

LOBBYIST FILING REQUIREMENTS FREQUENTLY ASKED QUESTIONS

LOBBYIST FILING REQUIREMENTS FREQUENTLY ASKED QUESTIONS LOBBYIST FILING REQUIREMENTS FREQUENTLY ASKED QUESTIONS How do I submit my Lobbyist Registration Form or Lobbyist Activity Report? Pursuant to 3 DCMR 5803.3, you are required to electronically file the

More information

Terms and Conditions for Component Funds of The Community Foundation for the National Capital Region

Terms and Conditions for Component Funds of The Community Foundation for the National Capital Region Terms and Conditions for Component Funds of The Community Foundation for the National Capital Region The Community Foundation has developed the following Terms and Conditions pertaining to the administration

More information