Rules of the Game: The Bolder Advocacy Podcast

With direct democracy becoming more important than ever in this political climate, we thought it was a good time to revisit ballot measures. From local park bonds to important state constitutional amendments, ballot measures have become important tools for policymaking, and nonprofits often play a huge role in supporting and opposing them. On this episode we do a deep dive on the details and how you can get involved. Attorneys for this episode Susan Finkle Sourlis Tim Mooney Natalie Ossenfort Shownotes What Are Ballot Measures, and Why Are They Important? · According to Ballotpedia, as of April 5, 2026, 87 statewide ballot measures have been certified for the ballot in 35 states for elections in 2026. · These initiatives will ask voters to weigh in on topics like redistricting, campaign finance, state budgets, school funding, the state judiciary, and more. · Ballot measures are important advocacy tool to create policy change. They are a form of direct democracy. The Law: Internal Revenue Code · Ballot measures = pieces of legislation. If they pass, they become law. · As a result, advocacy for or against the passage of a measure = lobbying (more specifically, direct lobbying since the public serves as a legislative body during the ballot measure process). · Reminder: public charities can lobby, but they need to stay within Internal Revenue Code set lobbying limits. o Default test: Insubstantial Part Test o Optional test for most public charities: 501(h) Expenditure Test · Under either test, one must express a view on legislation for a communication to be considered lobbying. · Here are some ballot measure activities that would be considered lobbying: o Asking voters to vote yes or no on a measure o Posting social media messages either supporting or opposing a measure o Raising money earmarked to defeat or win a measure o Preparing materials that support or oppose a measure o Targeting outreach to voters that are likely to support or oppose a measure in alignment with your organization's position The Law: State / Local-Level Campaign Finance Considerations · The ballot measure process varies by state. o Some states only allow legislatively referred measures. o Others (like OH, MI, AZ, and CA) allow citizens to initiate statewide ballot measures. · It is essential that if your organization is planning to conduct activity surrounding a ballot measure, you abide by state law. · Unlike the IRS, most states do not regulate ballot measure advocacy as lobbying, but rather this type of advocacy falls under state campaign finance law. o Some states require reporting if an individual (or nonprofit) hits a certain spending threshold related to their ballot measure advocacy (hello, Texas!). Others require committee formation and registration if certain thresholds are met or if organizations join forces to advocate in support or opposition of a measure. o States also often require specifically worded 'paid for by' and other disclaimers when advocating on a measure. o Many states have already passed or are considering legislation related to ballot measure fundraising and who can contribute to ballot measure campaigns. Check your state's laws for details. · IMPORTANT: Consult with counsel before embarking on a ballot measure campaign, so they can determine if your organization might need to register and report with state officials (or potentially form a committee). · If a committee already exists and is in alignment with your organization on a measure, it may be possible to join forces and minimize the reporting burdens on your nonprofit. Life of a ballot Initiative – signature gathering to passage to enforcement · Before a ballot measure ever appears on the ballot, there's a long runway of activity—and for nonprofits, many of these activities count as lobbying for 501(c)(3) public charities and need to be counted against an organization's lobbying limits. Citizen-Led Initiatives 1. Pre-signature organizing 2. Drafting the measure language 3. Signature gathering 4. Qualification for the ballot 5. Campaign phase 6. Election 7. Post-election enforcement & implementation Legislature-Referred Measures 1. Legislature drafts and passes referral 2. Measure placed on the ballot 3. Campaign phase 4. Election 5. Post-election enforcement & implementation Key Compliance Notes When does lobbying start? For citizen initiatives: typically, when signatures are circulated For referrals: at the legislative consideration stage and when the measure is submitted to voters Pre-signature activity Research Coalition-building Issue education Drafting language Usually preparation for lobbying Becomes lobbying if tied closely to an active campaign effort "Specific legislation" trigger Once a measure is clearly defined and advancing, it's treated like legislation for IRS lobbying purposes State law overlay Petition rules, disclaimers, reporting, and pay-per-signature bans vary widely Federal tax law ≠ state election law (you have to comply with both) After the Election Implementation & rulemaking Agencies interpret and apply the law Nonprofits can engage in administrative advocacy (not lobbying for tax code purposes, but could trigger state registration and reporting) Public education Explaining what passed (or failed) and what it means Must remain nonpartisan if done by a 501(c)(3) Litigation Defending or challenging the validity of a passed measure in court Not lobbying Permissible for 501(c)(3) organizations Working Together · Many ballot measure activities happen in coalitions. · These coalitions could include different types of nonprofit organizations. Some may be 501(c)(3) public charities, while others could have 501(c)(4), 501(c)(5), or other tax-exempt status. o Remember, 501(c)(4)s and 501(c)(5)s have unlimited lobbying limits—this makes them a great ally in ballot measure work. · A 501(c)(3), when engaging in ballot measure work, must do so in a nonpartisan way. o Some examples of nonpartisan ballot measure work can include: circulating petitions, endorsing measures, registering voters, and more. o It's important not to align your 501(c)(3)s position on a ballot measure with a candidate or political party. o They should also avoid targeting voters based on how they think the voters will vote for candidates on the ballot. · All joint lobbying activities, conducted with 501(c)(3)s and other types of organizations, should remain NONPARTISAN and not include suggestions of whom to vote for in candidate elections. Ballot Measure Advocacy Funding · Because ballot measure advocacy is often considered lobbying, private foundations cannot earmark funds for this activity, but public (community foundations) can. · Consider approaching community foundations and individual donors to support your work. o BE AWARE: Some states are considering or have already passed legislation that prohibits foreign national contributions to ballot measure campaigns (could kick in if your organization receives donations from foreign sources). o Any donations earmarked for lobbying are not tax-deductible to the donor. Resources · Seize the initiative · Ballot Measures and Public Charities: Yes, You Can Influence That Vote! · Ballot Initiative Strategy Center (BISC) Trends Watcher · BISC: 2026 Ballot Measures

Legislative season is underway, and we're seeing a wave of proposals that could significantly reshape the operating environment for nonprofits and advocacy organizations. We're tracking over 1,000 bills across the country, and while some of them do positive things, like make improvements to our electoral system or increase voter turnout, unfortunately, most of these measures are taking aim at impactful nonprofit advocacy. These proposals collectively reflect an erosion of the civic space in the nonprofit ecosystem. We're here to break down some of the key trends and help you stay informed about emerging twists in compliance. Attorneys for this episode Maggie Ellinger-Locke Susan Finkle Sourlis Natalie Roetzel Ossenfort Shownotes Federal Legislation · The SAVE Act would require voter registration applicants to provide documentary proof of US citizenship and impose strict photo ID rules to vote in federal elections. · Federal law is already clear that only US citizens are permitted to vote in federal elections. · This legislation could disproportionately impact voters of color, married people who have changed their last names, and low-income voters. State Legislation · So far, we've seen over 150 bills filed in at least half the states, that seek to impact the voting process. Georgia's SB 586 proposes sweeping changes to state elections including early voting. Under current law voters are permitted to cast their ballot at any polling location in their county during the early voting period. But if this bill becomes law, voters would be restricted to just one polling location. In West Virginia, SB 90 would prohibit voters not affiliated with a major political party from voting in a primary election. In Kansas, HB 2438 would prohibit online voter registration unless a website uses a .gov domain or is explicitly approved by the secretary of state. Corporate Power Reset movement: The goal of this movement is to create an end run around supreme court precedent like Citizens United and Buckley v Valeo[NO1] [ME2] [SS3] by prohibiting all corporate, whether for profit or nonprofit, engagement with elections.[SS4] [ME5] · Restricting foreign influence on ballot measure campaigns: Federal law already bans foreign national contributions to candidate campaigns, but these bills are seeking to extend the restrictions further, narrowing the funding landscape for direct democracy. o During the 2026 state legislative sessions, we've seen 39 bills introduced in twenty states that would restrict foreign contributions to ballot measure campaigns. o Some focus narrowly on majority foreign-owned businesses, but many target individuals and ballot question committees. These bills often require affirmative certifications that no foreign national funding is involved in an organization's ballot measure advocacy. Baby FARA bills: At the federal level, the Foreign Agents Registration Act was enacted in 1938 to counter Nazi propaganda. It requires individuals or entities acting "at the order, request, or under the direction or control" of a foreign principal to register with the Department of Justice and file detailed disclosures. Historically, FARA has been applied in relatively specific circumstances, primarily lobbying or political work directly tied to foreign governments. State-level analogues, however, are often drafted much more broadly. These proposals could sweep in a wide range of advocacy activities and impact organizations engaged in international solidarity movements. Terrorism: US law only allows foreign groups to be labeled as foreign terrorist organizations. And new policy directs federal law enforcement agencies to "investigate and disrupt networks, entities, and organizations" that have views in contravention to the president's. This type of legislation is now making its way to the states. In Florida, lawmakers are pushing several bills, such as HB 1471, SB 1632, and SB 1634, would dramatically expand the state's power to designate organizations as "domestic terrorist organizations." o The bills broaden the definition of domestic terrorism, using sweeping language about activities intended to "influence the policy of a government" or "affect the conduct of government," terms that could be interpreted expansively. o Once designated, an organization could have its funds frozen, be barred from receiving state contracts or funding, and expose its staff, donors, and supporters to criminal liability for providing "material support." Hopeful Legislation: · In Georgia, lawmakers are considering a bill that would expand student protest rights, excusing absences for classes missed due to protest attendance. · In Missouri, HB 1871 extends the "no excuse" absentee voting period from two weeks to four. Resources Public Charities Can Lobby (Factsheet) Being a Player: A Guide to IRS Lobbying Regulations for Advocacy Charities Practical Guidance: What Nonprofits Need to Know about Lobbying in Your State

One of the hottest topics in college athletics turns out to be about nonprofits. This episode unpacks how nonprofit colleges and third-party NIL collectives support individual student athletes, the governance and tax questions that follow, and what the recent NCAA settlement means for oversight and compliance. We also look ahead to emerging federal regulation and how nonprofits might engage in shaping what comes next. Attorneys for this Episode · Tim Mooney · Victor Rivera Why NIL Is a Nonprofit Issue · Define NIL: athlete rights to monetize their brand (name, image, likeness). · Distinguish third-party deals vs. institution-linked compensation · Why nonprofits are in the mix: NIL collectives, booster organizations, independent sponsorscirculating capital in the ecosystem. College athletics live inside nonprofit institutions — universities and colleges are almost all 501(c)(3)s. Enter third-party NIL collectives — many of which are also nonprofits, often organized as 501(c)(3)s or seeking that status. When nonprofits move money, governance and tax law always follow — NIL is no exception. In October 2025, a settlement in House v. NCAA settlement centralized review mechanisms (the College Sports Commission – or CSC) now oversee deal approvals & compliance. Ongoing federal intervention: the proposed SCORE Act is NCAA-backed and would stop athletes from being considered employees and shield the NCAA from the kinds of class action lawsuits that got us to the current NIL landscape How Nonprofits End Up Supporting Individual College Athletes Nonprofits can and do financially benefit specific individuals (scholarships, disaster relief, housing aid, fellowships). NIL collectives operate on a similar theory: Supporting athletes through appearances, community engagement, or promotional activity Often tied (explicitly or implicitly) to institutional athletic programs The tension: Supporting individuals is allowed But private benefit, inurement, and mission drift are still red lines Issue with compensating individuals using their "fair market value" Key question for nonprofits: Are we advancing a charitable purpose (legal) or just subsidizing compensation (questionable)? Governance Questions Nonprofits Can't Ignore Board-level responsibilities Mission alignment How does athlete support further the stated charitable purpose? Is this education, community engagement, economic equity or something else? "Amateur athletics" does a lot of heavy lifting here, but sometimes the collectives compensate the athletes for promoting charitable events/causes. Board oversight Who approves NIL strategy? How are conflicts of interest handled (especially boosters, alumni, donors)? Controls and accountability Criteria for selecting athletes Documentation of services provided Fair market value analysis Transparency What are donors told? What is disclosed publicly vs. internally? Regulation on the Horizon After the NCAA Settlement The NCAA settlement signals: More centralized oversight More formal review of NIL arrangements Less tolerance for "wink-and-nod" structures Likely regulatory pressure points: Standardized deal review Clearer definitions of permissible activity Increased scrutiny of nonprofit status and operations Should Nonprofits Weigh In on What Comes Next? The NCAA settlement last fall quieted things down by creating reporting structures, arguably with some teeth. But as things evolve, there's more space for nonprofits in particular to notice. Will the College Sports Commission (CSC) continue to have conference support so it can enforce the NIL rules? The agreement hasn't been fully adopted yet, but the CSC is already knocking down some NIL deals. Federal legislation (SCORE Act or SAFE Act) Recent controversies surrounding eligibility of former pro-basketball players (Amari Bailey, Charles Bediako) may force Congress to act NCAA-adjacent rulemaking State-level NIL frameworks particularly regarding their institutions Other structures could allow potential pathways for unionization for student-athletes 501(c)(5)s like AFL-CIO have come out against SCORE Act Previous attempts have failed by student-athletes in Northwestern and in other universities and the SCORE Act has a provision that bans college athletes from being considered employees Resources NIL Compliance Tightens: What the NCAA's New Rules Mean for Institutions and Sponsors – Steptoe and Johnson College Sports Watchdog Will Enforce Rules Without Legal Backing – Front Office Sports NIL regulations for college athletes face hurdles in Congress – Spectrum News Letter Opposing Legislation That Would Be A Bad Deal for College Athletes – AFL-CIO

On this episode, we're going back-to-basics to discuss the rules that apply when nonprofits engage in lobbying activities. With legislative sessions ramping-up in several states, it's important to take time to understand the lobbying limits and definitions that apply to your organization's advocacy. But, it's even more important to recognize that public charities can lobby and advocate for or against legislation at the local, state, and federal levels. So, rally your staff and volunteers, and speak up, because your nonprofit can play an important role in impacting public policy. Attorneys for this Episode Brittany Leonard Tim Mooney Natalie Roetzel Ossenfort The Importance of Lobbying Big business often pays for expensive lobbyists to represent their interests in front of legislators, but normal community members cannot foot that bill. Nonprofits who lobby can step up and fill the void. 501(c)(3) public charities can use their experience, funding, and passion for their mission to represent communities by advocating for or against changes to law. For example, Movement Advancement Project tracked the 2025 spring legislative session and found that every state except for Vermont had an anti-LGBTQ bill proposed but 88% of them did not become law. This was due in part to great nonprofits lobbying against these bills. How Much Lobbying Can Public Charities Do? Internal Revenue Code provides two ways for public charities to measure their lobbying limits Default, Insubstantial Part Test: Public charities can lobby so long as lobbying is an "insubstantial part" of their overall activities (around 3-5% of total activities). Activities based test, not dollar-based Broad definitions of lobbying 501(h) Expenditure Test: Most public charities can opt in to using this test to measure their limits (as opposed to the insubstantial part test), and when they do, it provides a mathematical formula to calculate lobbying limits. Dollar-based test (unpaid, volunteer activities don't count against limits) Narrower definitions of what qualifies as lobbying Many organizations can put up to 20% of their budget toward lobbying using the 501(h) election, but the exact amount depends on the organization's annual exempt purpose expenditures. What is Lobbying? The definition of lobbying depends on which of the two Internal Revenue Code tests your public charity uses to measure its limits Insubstantial Part Test: anything that advocates for or against legislation at any level of government is lobbying. For example: Advocating against a proposed ordinance in your city that would update the housing code in a way that would negatively impact the communities you serve Supporting a ballot measure that would codify reproductive rights in your state's constitution Talking to members of Congress to oppose the "Nonprofit Killer" bill Engaging in advocacy in an attempt to influence what gets included in your state's budget 501(h) Expenditure Test Direct Lobbying: Communication to a legislator (or their staff) that expresses a view on specific legislation. For example: Calling your Senator to encourage them to vote for an upcoming bill that will give every family a free puppy Emailing your State Rep's Chief of Staff to recommend an increase in funding for animal shelter improvements in the state's budget Grassroots Lobbying: Communicating to the general public your organization's view on specific legislation with a call to action (only four types). For example: Placing an ad in the newspaper that says "Call your Senator and express your support for legislation that would give every family a free puppy." Putting a web form on your public charity's website that encourages supporters to input their name and zip code to have a letter in support of a state-level bill automatically sent to their legislators What about a Threads post encouraging the public to vote in support of a local bond initiative or other ballot measure? Direct Lobbying. Why? The public is a legislator in the ballot measure process, because the public decides whether the measure passes (and becomes law) or fails (does not become law). Keep in mind that in addition to counting ballot measure advocacy against your lobbying limits, your ballot measure advocacy may also trigger state or local-level campaign finance reporting (since it happens in the election context). Examples of activities that do not count as lobbying include education about legislation without expressing a view, advocating for or against executive agency action, for or against executive orders, public education with no call to action under 501h, litigation, etc. Lobbying definitions can also vary according to state law. State laws generally don't limit how much lobbying a public charity can do, but they do require lobbyist registration and reporting when certain thresholds are met. State laws often define lobbying differently from the Internal Revenue Code and can include both legislative and executive branch advocacy activities. Resources Being a Player: A Guide to the IRS Lobbying Regulations for Advocacy Charities Public Charities Can Lobby: Factsheet State Law Resources: Nonprofit Lobbying Practical Guidance 501(h) Lobbying Limit Calculator

It's been a long year, and while progressive movements have faced real setbacks, that's not the whole story. Across the country, nonprofits and the communities they serve pushed for justice and secured meaningful victories worth lifting up. On this episode, we celebrate several advocacy wins from 2025. Attorneys for this episode: Maggie Ellinger-Locke, she/her Susan Finkle Sourlis, she/her Melissa Marichal Zayas, she/her Link: https://traffic.libsyn.com/rulesofthegame/ROTG147-celebrating-advocacy-wins.mp3 Show Notes: · Economic Justice o In May, Washington became the third state to adopt a statewide rent stabilization law. Washington Low Income Housing Alliance and its network mobilized thousands of people to support passage of this legislation. o Colorado enacted new renter protections for victims-survivors of gender-based violence nonprofits. The Women's Foundation of Colorado supported this legislation through direct lobbying, grassroots lobbying, and public education. o Colorado also saw voters pass Proposition MM increasing taxes on the state's highest earners to fully fund free breakfast and lunch for all K-12 public school students. o In Texas, Every Texan, a 501(c)(3) public charity, helped defeat the adoption of new Medicaid enrollment barriers. Every Texan also helped pass a law requiring hospitals to provide clear information to parents. · Gender and Reproductive Justice o Ipas US and its local partners, successfully advocated for the city and town councils of Philadelphia, PA; Baltimore, MD; Atlanta, GA; and Carrboro, NC to adopt resolutions or proclamations that recognize reproductive rights as human rights, acknowledge the obligation of the U.S. to protect human rights under international law, and declare December 10th as Human Rights Day. They also championed similar executive proclamations issued by the mayors of Mount Rainer, MD, and Austin, TX. These victories reflect a growing movement to recognize abortion as a human right at the local, state, and federal level. · In Montana, transgender youth and medical providers, represented by counsel including the ACLU of Montana and Lambda Legal, won a lawsuit challenging a state law banning evidence-based care for children experiencing gender dysphoria. The Montana Supreme Court ruled the law unconstitutional, ensuring Montana's transgender youth continue to access to medical treatment, despite the U.S. Supreme Court's recent ruling in U.S. v. Skrmetti. · Democracy and Voting Rights o Nonprofit Vote and its partners helped 300,000 voters register or update their registration on National Voter Registration Day 2025. In New York, HeadCount's youth-led community engagement helped the state register nearly twice as many voters as were registered during 2024's National Voter Registration Day. o Nonpartisan voter registration drives like the one led by Nonprofit Vote can help increase voter turnout, and it did just that in several November elections, including races in New York, New Jersey, and Pennsylvania. o In Maine voters rejected Question One, a ballot initiative that would have imposed strict voter ID requirements and gutted the state's popular vote-by-mail system, keeping intact one of the most inclusive voting infrastructures in the country. · Advocacy Reminders o Legislative resolutions and proclamations voted on by lawmaking bodies are considered legislation by the IRS, while executive proclamations and orders are issued by mayors, governors, or the President are not considered legislation by the IRS. Seeking the passage of executive proclamations and orders does not count as lobbying under federal tax law. o When seeking to influence legislation, track your lobbying based on the lobbying test your organization follows—either the insubstantial part test or the 501(h) expenditure test—stay within your organization's lobbying limits. Also be sure to review the lobbying disclosure rules for the jurisdiction you're lobbying in to confirm any additional registration and reporting requirements. o 501(c)(3)s can support democracy by engaging in nonpartisan voter registration drives, get-out-the-vote campaigns, and other educational activities that encourage voter participation. Always check your state's voter assistance rules before registering voters or assisting voters in other ways. o 501(c)(3) private foundations can support nonpartisan voter engagement, but they must follow special rules when funding voter registration. o Ballot-measure campaigns offer communities opportunities to bypass legislatures and taking their issues directly to voters. The IRS classifies ballot-measure advocacy as direct lobbying under the 501(h) expenditure test. Remember to review the campaign finance rules for the jurisdiction where the measure will be on the ballot because they may require registration or reporting. · Conclusion o It's not just about whether we win, but how we win. By taking the time to stop and reflect on our advocacy campaigns, we ensure that we continue to stay grounded and prepared for the fight ahead. So raise a glass and cheers, there are so many more victories to look forward to! 🥂 Resources: Public Charities Can Lobby What Nonprofits Need to Know About Lobbying in Your State Election Checklist for 501(c)(3) Public Charities Nonprofit Voter Assistance Series Voter Registration Rules for Private Foundations Election Year Activities for 501(c)(4) Social Welfare Organizations Ballot Measure Toolkit

On this episode, we gather around the virtual table and share three success stories for nonprofit advocacy that may help to put a smile on your face and give you something positive to reflect on, in a year that could use a lot more of that. Attorneys for this episode · Tim Mooney · Quyen Tu · Sarah Efthymiou Shownotes UNIDOS MN Action and the power of advocacy · Driver's licenses for undocumented people revoked in MN 2003 · The 2022 change in political landscape that set the stage · The work led by UNIODS MN Action to pass HF4 · The outcome - tens of thousands of people can now drive legally—no more choosing between getting to work and risking their family's stability · Emilia González Avalos, one of the key leaders of UNIDOS MN, handed us an officially signed copy of the bill · She said they wanted me to have it because the legal strategy support from Bolder Advocacy on (c)(4)s gave information and confidence for UNIDOS MN Action up and running and that mattered in getting this win Heinz using PRG hub to give out specific project grants Summer of 2023, launched with support from Robert Wood Johnson F Our explainer videos provide a clear and concise overview of how the PGR works and how private foundations (and their grantees) can take advantage of it. Our factsheets provide more in-depth information on the PGR and explain how to use our new PGR budget templates. Our budget templates help foundations and grantees ensure that when a grant applicant submits a project budget, it meets the requirements of the PGR. Earlier in the year, a foundation staff was on a conference panel and blatantly said foundations can't lobby. A similar occurrence happen when our colleague attended Foundations, both private and public, have us train their staff on understanding the rules and addressing their specific concerns Response from Legal Community · NLDN: collaboration between AFJ & We the Action – to empower NPs to withstand challenges, e.g., audits and attacks on TE status; legal clinics · State AGs: joined forces w/NPs (NCNP, etc.) to challenge funding freezes

It's fall, it's October and the US Supreme Court is back in session. On today's episode, we have a special guest from the AFJ Justice team. We are joined by our colleague Jamal Lockings. With Jamall we will cover the big cases to be heard by the court. Then we will talk about how nonprofits can get involved with supreme court advocacy, nominees, and more while staying nonpartisan and being mindful of lobbying limits. Attorneys for this Episode Brittany Hacker Susan Finkle Sourlis Jamaal Lockings Intro to Justice Program Our justice team works on both federal and state judicial appointments and elections and runs numerous invaluable resources including our judicial vacancy tracker and helps keep us and the public informed about nominees. This includes the decisions they make after they've been confirmed, and how cases in federal courts – especially the supreme court – are impacting our civil rights and democracy. Today, we are thrilled to be joined on the pod by our friend and colleague Jamaal Lockings. Jamaal is a fellow attorney who serves as a Dorot Fellow on the Federal Courts team. Today we want to talk about the upcoming cases in this supreme court term, what we should be keeping an eye on, the potential impacts for our c3 partners, and what nonprofits can do during this term and future terms to advocate. Cases to watch out for this term Voting Rights and Money In Politics Louisiana v. Callais Issue: Whether a states efforts to comply with the VRA is, in itself, a form of racial discrimination (1) Rehearing from last term (2) The Court is playing politics (3) the VRA is on the chopping block Consequences: A final blow to the VRA, and increased difficulty for minority voters to participate in free and fair elections National Republican Senatorial Committee v. FEC Issue: Whether to maintain the federal limits on political party coordination w/ candidates in campaign advertising. (1) Could render campaign contribution limits meaningless, increasing the already outsized influence of money in politics (2) These cases on elections and voting rights can't be observed in a vacuum LGBTQ+ Chiles v. Salazar Issue: Whether Colorado's ban on "conversion therapy" for minors violates First Amendment protections of free speech and religious exercise (1) Religious litigants have been notoriously successful in this court (2) free speech and religious exercise have been used not to ensure equity or equality but to prop up Christian nationalist ideology. West Virginia v. B.P.J. Issue: Title IX and barring Trans athletes (1) This court continues to wade into culture wars (2) It's ruling in Skrmetti and Justice Barrett's assertion that Trans isn't a protected states (3) Embolden lawmakers to continue to write oppressive laws against trans individuals Executive Power & Civil Liberties Trump v. Slaughter Issue: whether statutory removal protections for members of the FTC – and agencies like it – "violate" the separation of powers. (1) The Court's emergency orders this summer (2) growing belief in the unitary executive theory (3) Likely to overrule Humphrey's executor Consequences: Collapse of independent agencies and with it, governing stability. What c3s can do: Supreme court advocacy is nonpartisan—you are free to stand for or against cases before any court or get involved in the cases. Litigation at the supreme court: c3s are often the best voice and represent groups who otherwise would not be heard or could not bring such large scale cases Amicus briefs Educating the public about cases and impacts of opinions As you know c3 public charities may engage in lobbying and there are ways through lobbying that can affect the courts at the federal or maybe the state level Nominee advocacy—Advocate for or against nominees to supreme court (lobbying) Remember the lower district courts and circuit courts as well Remember the lobbying rules if you are a c3: must track and report your lobbying the IRS and stay within your lobbying limits. Great place for c4s to get involved because they can lobbying in an unlimited amount. Ethics advocacy—ask congress for more oversight or ethics rules (Lobbying if it will require a legislative vote). Resources Alliance for Justice, Being a Player Alliance for Justice, Confirmation of Supreme Court Justices Alliance for Justice, Judicial Nominee Tracker Alliance for Justice, Supreme Court Reform

Ballot measures give voters a chance to participate in direct democracy while providing nonprofit organizations with a powerful platform to educate the public about issues they champion. In this episode, we discuss California's pending redistricting ballot measure and other developments in direct democracy with returning guest Emma Olson Sharkey. Attorneys for this Episode • Tim Mooney • Susan Finkel Sourlis • Emma Olson Sharkey, Elias Law Group The Importance of Ballot Measures · Ballot measures give voters direct power to shape laws and policies, bypassing legislatures. · For nonprofits, they're a powerful platform to educate the public and advance mission-driven issues. · Emma Olson Sharkey—partner at Elias Law Group and one of the nation's leading ballot measure experts—returns to share insights (last heard in ROTG 96). California's Prop 50: Mid-Cycle Redistricting · Background: California has an independent redistricting commission that drew maps in 2021 for the 2022 elections. · New twist: In response to Texas' recent partisan maps, Governor Newsom and allies pushed for mid-decade redistricting. · The ballot measure: Prop 50, passed by the legislature and signed by the Governor, will go to voters in a special election on November 4, 2025. Redistricting Through Ballot Measures · Ballot measures have long been used to reform redistricting across the U.S. · Examples: - Successful: Colorado (2018), Michigan (2018), Missouri (2020), Ohio (2018). - Unsuccessful: Ohio's most recent attempt. · Mid-cycle redistricting isn't new: Texas pioneered it in 2003 under Tom DeLay, and the playbook has returned in 2025. What Nonprofits Need to Know · 501(c)(3) Public Charities: May engage in ballot measure advocacy—it counts as lobbying. Key distinction: 'Vote yes/no on Prop X' = permissible lobbying; 'Vote for Candidate Y' = prohibited partisan activity. · Because Prop 50 is rooted in partisan battles, public charities must tread carefully and seek legal advice before weighing in. · Generally safe activity: nonpartisan voter engagement (e.g., get-out-the-vote drives, voter registration), but seek counsel especially around Prop 50. · 501(c)(4)s and Labor Organizations: Have far greater leeway—no cap on lobbying. But California's strict regulatory environment requires attention to registration and reporting obligations. Restricting Access to Ballot Initiatives · Since 2016, conservative legislatures have increasingly tried to restrict citizen-led ballot measures. · States in the spotlight: North Dakota, South Dakota, Wyoming, Missouri, Florida, Oklahoma, Arkansas. · Many proposals fail, but recent years have seen more succeed, especially in Florida and Arkansas. · Missouri is considering both mid-cycle redistricting and ballot measure restrictions in the same session. A Bit of Good News · South Dakota victory: A federal court struck down H.B. 1184's nine-month filing deadline for ballot measures as unconstitutional, reaffirming citizens' First Amendment rights. · Practical impact: Keeps the window open for grassroots groups to gather signatures and qualify measures. Resources Seize the Initiative: A Legal Guide on Ballot Measures for Nonprofits and Foundations — https://afj.org/wp-content/uploads/2020/04/Seize-the-Initiative-2020-2.pdf Being a Player: A Guide to the IRS Lobbying Regulations for Advocacy Charities — https://afj.org/resource/being-a-player-a-guide-to-the-irs-lobbying-regulations-for-advocacy-charities/ The Rules of the Game: A Guide to Election-Related Activities for Nonprofit Organizations — https://afj.org/resource/the-rules-of-the-game-a-guide-to-election-related-activities-for-nonprofit-organizations/

On this episode, we're diving into a topic that's especially important in today's high-stakes advocacy environment — threats to your tax-exempt status. Yes, we're talking about that precious 501(c)(3) status, the one that lets your organization do good in the world without paying taxes, and with the constant challenge of figuring out how to advocate, influence policy, and make change without accidentally stepping into 'oops, we might lose our status' territory. Attorneys for this Episode Monika Graham Victor Rivera Special guests, interns Ariana and Cecilia Shownotes Lobbying 101 for 501(c)(3) Public Charities Direct vs. grassroots lobbying The 501(h) election and why it matters Tracking expenditures and staying under federal limits Election Season Advocacy Without the Partisanship Pitfalls What nonpartisan really means (and the surprisingly small actions that can cross the line) Safe activities: voter education, GOTV efforts, and issue-focused advocacy Timing, audience, content, and motive — the four factors the IRS cares about Common Allegations and How to Defend Against Them Exceeding lobbying limits Misuse of restricted or federal funds Partisanship accusations in disguise Best Practices to Protect Your Organization Documentation systems that actually work (and don't make your staff revolt) Internal policies and staff training that stick Tools and software for tracking lobbying (and why cross-departmental collaboration matters) Real-World Case Examples Increased government scrutiny and oversight How nonprofits are adapting their compliance tracking in 2025 Resources Being a Player Rules of the Game Influencing Policy in the Digital Age Preparing for Politically Motivated Attacks

ROTG137 Politically Motivated Attacks Revisited Nonprofit advocates face a complex environment in 2025 where political disagreements routinely escalate into targeted attacks—ranging from carefully crafted misinformation to more extreme tactics like organizational funding cuts, subpoenas, and personal targeting. This episode explores the emerging challenges advocates encounter, offering insights into recognizing, preparing for, and navigating these increasingly sophisticated forms of political pushback. Attorneys for this Episode Brittany Hacker Tim Mooney Quyen Tu Evolution of Political Attacks This isn't the first time we've covered this topic—we discussed it back in earlier episodes when attacks primarily came from private organizations and non-governmental entities like Project Veritas. What's changed is the increasing use of official government investigative authority against tax-exempt organizations, including: Current Landscape: Government Investigations & Bad Faith Actors Executive Orders from the Trump administration Universities under attack and scrutiny Government agencies: Department of Government Efficiency (DOGE) State Attorneys General investigations (particularly from those seeking higher office) New techniques utilizing official power with minimal basis for investigation The key challenge: These officials have great investigative power and can exercise it with the slimmest basis, using bad faith political attacks against organizations doing good community work they simply disagree with. Examples of Great Advocacy in Response Despite these attacks, many nonprofits have stepped up their advocacy: Challenging the administration in court Almost every executive order has faced legal challenges Many nonprofits have teamed up for court cases Some challenges have been successful, others ongoing Calling out attacks for what they are Naming attacks as politically motivated and in bad faith Pointing out reliance on dubious information This approach has met with significant success Solidarity in numbers Some law firms and universities initially settled with the administration Others joined together and refused to settle or capitulate Finding strength in solidarity and continuing their missions Funder support stepped up Funders creating new short-term grants Establishing legal defense funds Providing pro bono services for nonprofits Some funders publicly increased funding; others acted quietly but effectively Being Prepared: Your Best Defense Legal and Administrative Compliance The best defense is ensuring full compliance with all applicable laws so you can advocate with confidence. Advocacy Check-Up Tool: Our nonprofit self-assessment (13-page document available free on our website) Identifies opportunities to enhance compliance with tax, lobbying, election, and other laws Provides starting place to assess existing systems Helps prepare for attorney meetings with specific checklist items Key compliance areas to review: How your 501(c)(3) remains nonpartisan Staying within lobbying limits for C3 public charities Ensuring all reporting is current (IRS, FEC, local ethics commissions) Checking insurance coverage (directors & officers, liability) Board setup and bylaw compliance Document management: Store foundational documents electronically in the cloud Maintain excellent records: Clear, accurate documentation to easily prove legal compliance when needed Organizational Readiness and Communications Planning Beyond legal compliance, you need comprehensive preparation: Identify vulnerabilities: What might attackers say about your work? Communications strategy: Have a plan for public response Election season policy: Clear guidelines for staff activities Document retention policy: Know what to keep and for how long Staff training: Especially public-facing staff and volunteers Train them to recognize unusual questions outside normal scope Establish "odd question point person" to defer to Response protocols: Know what to do if attacked Legal counsel: Have a lawyer you can call or know who to contact Most Important: Don't Self-Censor Remember these are bad faith attacks. You aren't doing anything wrong. They're trying to: Separate you from your funders Separate you from your supporters Make you stop your advocacy work Avoid engaging on the substance of your work Don't fall for the trap of stopping your advocacy just because they claim you're doing something wrong. If your compliance is solid and you have a communications plan, you've likely done nothing wrong—keep doing your important work. If You Are Attacked: Response Strategy Initial Response: Don't Overreact Reassure everyone: Staff, board, key supporters that you have a plan and are executing it Share with allies: Touch base with coalitions and peer organizations Attacks often target multiple similar organizations Share what you're experiencing and your response plans Ask for help: Learn from others who've been through this; consult funders and foundations Fact-Finding and Gap Analysis Get clear on accusations: What specifically are they claiming? Assess the facts: What do you know vs. don't know? Close any gaps: You don't have to be perfect Retrain staff if needed Amend reports if necessary Address any legitimate compliance issues Response Protocol for Official Investigations When facing government actors: Request identification and documentation: Ensure it's a legitimate governmental agency with authority (warrant/subpoena) Preserve all evidence: Don't destroy documents, emails, or other records Don't obstruct government action but monitor their work (like supervising a contractor in your house) Protect privileged information: Seek legal advice on confidential/privileged materials Designate spokesperson: One staff member communicates with government actors and public to avoid conflicting messages Legal Support and Defense Seek counsel for preparation: Some aspects you can handle alone, others need legal guidance Retain counsel for formal responses: Essential for official investigations Investigate legal defense funds: If budget is tight, these are increasingly available Staying on Offense: Reframe the Narrative With a good plan in place, you can be on offense instead of defense: Call political attacks what they are Feel confident in your legal compliance Ensure staff feel safe and confident by sharing/reviewing your plan Continue your great advocacy work because you're in compliance with laws Special Thanks to Funders Shout out to funders who have stepped up during these attacks: Some have been very public about increasing funding Many have acted quietly without spotlight Both approaches are important and appreciated Creating new funding mechanisms and legal defense funds Resources Advocacy Check-Up: Nonprofit Self-Assessment Essential Strategies for Navigating Government Inquiries (Perkins Coie) Search Warrants: Dos and Don'ts (Perkins Coie) Sample 501(c)(3) Policy for Election Season Election Activities of Individuals Associated with 501(c)(3)s Practical Guidance Series: Lobbying Practical Guidance Series: Nonprofit Voter Assistance On-Demand Training: Preparing for Politically Motivated Attacks

Today we're diving into the seventh installment of our eight-part, issue-based podcast series, and we will explore how nonprofits that operate in the health and disability rights space can boldly advance their missions through advocacy. Not only will we touch on recent developments in the news, but we'll also discuss various lobbying and non-lobbying strategies currently being used by nonprofit advocates working to improve healthcare access and disability rights. Attorneys for this episode Natalie Ossenfort Monika Graham Victor Rivera Shownotes Current Events / Executive Orders · Trump Administration Directives on Health & Disability Rights o The One Big Beautiful Bill introduces new eligibility requirements that will exclude an estimated 5.2 million adults from receiving Medicaid benefits. In total, over 8.6 million adults could lose healthcare coverage as a result of this bill. o Health and Human Services Secretary Robert F. Kennedy Jr. recently dismissed the 17-member Advisory Committee on Immunization Practices. o Reports estimate that the Department of Health and Human Services has cut over 10,000 employees. o The Trump administration has also taken recent actions that limit healthcare coverage for gender-affirming care in its crusade against gender ideology. · Supreme Court victory for disability rights o The US Supreme Court unanimously held that children with disabilities should have an easier path to sue or seek recourse against schools for failing to provide ADA-compliant accommodations. This lower barrier of entry to bring legal claims represents a significant victory for disability rights groups. Non-lobbying Advocacy Advocacy can take many forms, and lobbying is just one form. Your organization can engage in non-lobbying activities like: Organizing, educating the public, conducting research, executive branch and regulatory activities, working with your local state board of elections, training and litigation are just a few examples. · Educating the Public o The Arc's North Carolina chapter, an AFJ member organization, continues to shed light on how recent actions by the Trump administration may have a lasting impact on the rights of students with disabilities. · Holding a Rally o This February[GU1] [VR2] [VR3] [GU4] , several health and disability rights groups held a Disability Advocacy Day at the Missouri Capitol. During the event, attendees urged the state to withdraw from a lawsuit brought on by 17 attorneys generals, including the Missouri AG. The groups want to keep federal protections for people with disabilities under Section 504 of the Rehabilitation Act. Section 504 provides funds for special accommodations for students and protects qualified individuals with disabilities. · Litigation as Advocacy o Planned Parenthood of Montana is celebrating a recent legal victory in the abortion space. by The Montana Supreme Court blocked several anti-abortion laws from taking effect in Montana that would institute a 20-week abortion ban and place significant restrictions on abortion-inducing medications. o A federal district judge granted a preliminary injunction temporarily blocking a Trump executive order that prohibits prison officials from providing gender-affirming hormone therapy and other accommodations to transgender people. The lawsuit was filed by the ACLU, the ACLU of DC, and the Transgender Law Center. Lobbying · Advocacy Days o The Arc Minnesota recently organized a rally day at the Minnesota Capitol to protect disability funding. · Legislative Wins o California: A coalition of nonprofit organizations successfully pushed SB634, the Unhoused Service Providers Protection Act, off the Senate floor. This bill is designed to increase protections for people and organizations that provide support to the unhoused. o New York: The New York State Senate approved a bill that allows people facing terminal illnesses to end their lives on their own terms, which the bill's proponents say will ensure a measure of autonomy to New Yorkers in their final days. The bill has the support of several health and disability rights groups like Compassion and Choices. Resources · Health and Equity: The Advocacy Playbook for Health and Disability Rights · Public Charities Can Lobby Factsheet · Practical Guidance: What your nonprofit needs to know about lobbying in your state · Investing in Change: A Funder's Guide to Supporting Advocacy · What is Advocacy? 2.0 · Seize the Initiative

On this episode, the fifth installment of our eight-part, issue-specific series, we'll explore how nonprofits can boldly and safely advocate for gender and reproductive justice. We'll review recent policy developments and discuss how nonprofits can respond through legislative, executive, and judicial branch advocacy. Join us as we break down the rules and share recent examples of how nonprofits are advancing gender and reproductive justice. Attorneys for this episode Quyen Tu Brittany Hacker Melissa Marichal Zayas Shownotes Gender and Reproductive Justice Headlines Executive Branch Actions Since taking office, President Trump has signed several sweeping executive orders that undermine the rights of transgender people and women and reduce access to reproductive health care. These include, for example, orders that terminate federal diversity, equity, and inclusion programs; rescind executive orders that expanded access to reproductive health care; ban transgender people from serving in the military; limit coverage for gender-affirming care; and require federal agencies to recognize only two, "not changeable" sexes. The DOJ has announced that, outside of extraordinary circumstances, it will stop enforcing the Freedom of Access to Clinic Entrances Act, a law that protects reproductive clinic staff from violence and harassment. HHS Secretary Robert F. Kennedy Jr. has directed the FDA to review its approval of the medication abortion pill Mifepristone. We've also seen major funding cuts across several agencies. HHS, for example, has terminated NIH grants focused on LGBTQ+ health issues and frozen millions of dollars of Title X funds, which help provide reproductive health services in low-income communities. Litigation Many nonprofits, as well as state attorneys general, have filed lawsuits challenging the executive orders that seek to curtail LGBTQ+ rights and DEI initiatives. In February, for example, a group of several civil rights nonprofits, along with Crowell & Moring LLP, filed a lawsuit on behalf of Chicago Women in Trades to challenge the Trump administration's anti-DEI executive orders. As a result, a federal court has temporarily blocked the Labor Department from requiring Chicago Women in Trades and other federal contracts or grant recipients to certify that they don't operate any programs that violate Federal anti-discrimination laws, which one of these EOs would require. Many other provisions of these EOs, however, remain in effect as the cases make their way through the courts. The National Council of Nonprofits has a continuously updated chart tracking executive orders that impact nonprofits and their current legal status. Just Security has an even broader resource that is tracking all legal challenges to Trump administration actions. Legislation Congress is currently considering deep cuts to Medicaid. These proposed cuts would lead to an estimated 8 million Americans becoming uninsured, and would eliminate all federal funding to Planned Parenthood, including funding for preventative health screenings and testing. Proposed budget cuts would also further restrict transgender peoples' access to gender-affirming care. In Missouri, the state legislature recently approved a new ballot referendum that, if passed, would repeal last year's voter-approved constitutional amendment guaranteeing a right to abortion. This ballet referendum will appear on the ballot in November of 2026 or earlier if Missouri's governor calls a special election. What can 501(c)(3)s do to respond? As a reminder, 501(c)(3)s cannot support or oppose candidates for elective public office. This means they can't engage in activity that helps or hurts the chances of a candidate winning an election. But here's what they can do: They can engage in an unlimited amount of non-lobbying advocacy, and they can engage in a limited amount of lobbying. Non-Lobbying Advocacy Educate the public about issues of importance to your organization The Center for Reproductive Rights' tool, Repro Red Flags: Agency Watch, which tracks key Trump administration appointments and actions related to reproductive health. PFLAG is tracking and reporting on federal and state legislation and litigation impacting the LGBTQ+ community through its weekly Policy Matters Newsletter and Executive Orders Explainers and Resources web page. The National Women's Law Center has released a report highlighting how the cuts would impact women and LGBTQ+ individuals. Engage in administrative advocacy A March letter sent by Equal Rights Advocates and several other civil rights organizations to Acting EEOC Chair Andrea Lucas urges her to immediately withdraw a series of letters and guidance documents pressuring employers to abandon DEI programs. Hold a rally In April, the Coalition for Inclusive Schools & Communities, Live in Your Truth, and the Montgomery County Pride Family held a rally in support of inclusive education outside the U.S. Supreme Court during oral arguments in Mahmoud v. Taylor. Initiate or participate in litigation In May, a Michigan state court permanently struck down three of Michigan's abortion restrictions, agreeing with Northland Family Planning Centers and Medical Students for Choice—two nonprofits plaintiffs represented by the Center for Reproductive Rights—that the restrictions violate the state's constitutional amendment. Fund advocacy Public and private foundations can fund advocacy through general operating grants or specific project grants. Lobbying 501(c)(3) public charities can engage in lobbying, but they are limited in how much lobbying they may engage in. Under the federal tax rules, most public charities can choose between two tests to determine how much lobbying they can engage in: the insubstantial part test or the 501(h) expenditure test. Under either test, lobbying includes attempts to influence legislation at any level of government. The exact activities that will count as lobbying will depend on which test the organization uses. When engaging in lobbying, remember to track and report your lobbying on your annual Form 990, stay within your lobbying limits, and use unrestricted funds. In addition to the tax rules, federal, state, or local level lobbyist registration and reporting requirements may apply when engaging in legislative and executive branch advocacy. These requirements vary by state and city, so make sure to confirm the types of activities and thresholds that trigger reporting in the jurisdictions where you are lobbying. The IRS considers ballot measure advocacy a form of direct lobbying because the voters act as legislators when they vote to approve or reject a ballot measure, but keep in mind that your organization may also be required to register and report on ballot measure activity under state or local campaign finance laws. Since 2022, 501(c)(3) public charities have helped to pass ballot measures that establish a right to abortion in eleven states. Resources The Advocacy Playbook for Gender and Reproductive Justice Public Charities Can Lobby (Factsheet) What is Advocacy? 2.0 (Factsheet) Administrative Advocacy: Influencing Rules, Regulations, and Executive Orders (Factsheet) What Nonprofits Needs to Know About Lobbying in Your State Understanding the Federal Lobbying Disclosure Act (Factsheet) Investing in Change: A Funder's Guide to Supporting Advocacy