At LeClairRyan, we pride ourselves on understanding not only the interest areas of those we represent, but also their organizational objectives. Our attorneys advise national non-profit groups on optimal organizational structures to maximize their ability to participate in democratic activities. We offer sound legal strategies to advance their distinct goals and are committed to a very responsive level of communication with our clients.
We have a solid base of experience working with non-profit organizations and unique insight into the special needs of these groups. In addition to our background assisting non-profit clients, many of our attorneys have served on non-profit boards, broadening our perspective and making us acutely aware of the key issues facing these entities.
The political activities of non-profit organizations are heavily regulated by a wide range of agencies at the federal and state levels. Our attorneys are able to work within the complicated governmental processes in order to assist our clients in achieving their goals. The regulation of non-profit groups includes:
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Regulation by the Internal Revenue Service of the nature and amount of electioneering and lobbying
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Varied tax treatment of political expenditures by state tax departments
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Regulation boards by the Federal Election Commission of non-profit activity in connection with federal and state elections
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State regulation of non-profit fundraising for political purposes
Our attorneys have advised all types of non-profit organizations, including those claiming their tax-exempt status under Sections 501(c)(3) (charitable and educational organizations), 501(c)(4) (social welfare and advocacy organizations), 501(c)(6) (trade associations and business leagues), and 527 (political action committees and other advocacy groups) of the Internal Revenue Code.
SOME REPRESENTATIVE ENGAGEMENTS INCLUDE:
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Advise a national § 501(c)(3) organization devoted to educational and research activities which include education of the public on policies beneficial to the organization’s members
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Advise national and state-based § 501(c)(4) policy advocacy organizations on compliance with tax and election laws
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Advise a national § 501(c)(6) organization and its affiliated § 527 political action committee on compliance with regulations promulgated by the Internal Revenue Service and Federal Election Commission
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Advise federal and statewide campaign committees on compliance with the Federal Election Campaign Act and the Virginia Campaign Finance Disclosure Act
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Assist tax-exempt organizations to establish state and federal political action committees to engage in express advocacy of candidates