Rules of the Game: The Bolder Advocacy Podcast

On today's episode, we are breaking down the 2026 state legislative season and how the landscape affecting nonprofit advocacy is shifting across the country. We are recording this in mid-June, and while most states have wrapped up for the year, not all have, so you are going to want to look at your state to get a sense of what's enacted, what's moving, and what's dead. What we're seeing this year is not just incremental change, but a rapid expansion of state-level regulation over campaign finance, ballot measures, voter access, and increasingly, what we are calling foreign influence laws or national security-style frameworks applied to civil society. Attorneys for this episode Maggie Ellinger-Locke Susan Finkle Sourlis Natalie Ossenfort Shownotes Overview · This year, 46 states plus DC held legislative sessions. · We tracked roughly 1,000 bills that could impact nonprofit advocacy. · Of those bills that have now become law, almost half relate to state campaign finance and / or ballot measure processes. · Perhaps the biggest story of the 2026 legislative session is the expansion of laws that borrow concepts from national security and apply them to nonprofit advocacy. New Campaign Finance Laws · Louisiana increased the threshold triggering disclosure for certain campaign contributions. · West Virginia now not only prevents the public disclosure of certain contributor information, but also created a new criminal penalty for violations of the disclosure prohibition. · Kansas eliminated the requirement for political committees to disclose the names of vendors when reporting disbursements New Ballot Measure Procedures · Ballot measure legislation accounted for 20% of the bills we monitored, about 350 pieces of legislation. Here, we saw 22 laws enacted across 13 states plus DC. · Both Wisconsin and Utah now require signature gatherers to be at least 18 y.o. · New York now requires legislators to draft questions at an 8th grade reading level or below, and Maryland did something similar. · South Dakota eliminated the requirement to place ballot measures on a separate ballot from candidate elections. · In Missouri, voters will decide this August whether to approve a change to that state's ballot measure procedures. Currently, in order to pass, measures need a simple statewide majority, but under Amendment 4, a majority in all eight of the state's congressional districts would be required. New Lobbying and Ethics Laws · This type of legislation constituted about 13% of all bills we tracked. · In Minnesota, certain lobbying communications conveyed to the public must now include a disclaimer to identify the lobbying principal, who is responsible for the communication. Laws Related to Law Enforcement Presence at the Polls and Voting · Legislation was enacted in California, Maryland, New Mexico, and Connecticut to restrict law enforcement presence at the polls. · The new Connecticut law also removed the statutory list of reasons required to vote absentee, effectively allowing no-excuse absentee voting. It also permits 17-year-olds who will be 18 by election day to vote early or by absentee ballot. · Kansas moved up the deadline for early voting. · Mississippi now requires ballot counting to be finalized on the night of the election.[SS1] [ME2] Foreign Influence Laws · We made note of 89 such bills filed across 26 states and 12 laws enacted across seven states. · Florida enacted a domestic terrorist organization (DTO) designation framework that will allow the state to designate certain groups as terrorist organizations and then criminalize any support those groups receive from that point forward. · In Indiana, a new law authorizes the designation of domestic groups and individuals as "affiliates" of federally designated foreign terrorist organizations. The same law creates new investigatory powers for the state AG. · Other foreign influence laws we saw enacted this session come out of Alabama, Iowa, Nebraska, and Oklahoma, all of which seek to curb the flow of money into elections from overseas. Takeaways & Reminders · Many of the most significant experiments in regulating nonprofit advocacy are now occurring at the state level. · Compliance teams should continue to update and refine their review processes to ensure any obligations that could be triggered by state-specific rules are being met. · Remember that states differ on when and whether a ballot measure committee must register, what counts as a contribution or expenditure, when disclaimers are required, and what donor disclosure rules apply. These rules are in active evolution. · When it comes to foreign influence or terrorist designation laws, states are increasingly willing to experiment with new regulatory frameworks. · It is critical to stay informed about developments in your state and remain vigilant to ensure your nonprofit is flexing its advocacy might to the fullest extent possible under the law.

Employees and volunteers of public charities often participate in the political and democratic process in ways that connect to their organization's mission. While a 501(c)(3) cannot engage in partisan activity, individuals don't give up their First Amendment rights when they are staff, board members, or volunteers of a public charity. In our last episode, we talked about candidate appearances at charitable events. But what if the call is coming from inside the house? In this episode, we'll share some practical tips and best practices to help you engage in electoral work as an individual while keeping your organization safely within the rules to protect its tax-exempt status. Attorneys for this episode Victor Rivera Quyen Tu Sarah Efthymiou Show notes Basic rule: 501(c)(3) organizations are prohibited from participating in partisan political activity. This rule also applies to anyone acting on an official capacity on behalf of the c3. This means that (c)(3) leaders, staff, and volunteers may not use the facilities, equipment, personnel, or other c3 resources to provide support to or oppose a candidate or campaign. However, this prohibition does not apply to the activities of officers, directors, or employees of 501(c)(3)s who are acting in their individual capacity. Best Practices: Election Activities of Individuals Associated with 501(c)(3)s Know when you're on the clock. 501(c)(3) staff may work on political campaigns outside of work hours, or while using their available leave time. However, time for which a charity compensates a staff member is also the charity's resource and should not be used for supporting or opposing candidates. Even unpaid time off could be problematic if permitted to staff outside of standard personnel policy limits and preferentially allow them to volunteer on some campaigns and not others. Don't use c3 resources for political purposes. A charity should not allow its assets or facilities to be used for individuals' personal campaign work (including obvious resources like letterhead, photocopiers, and telephones, as well as perhaps less obvious ones like distribution lists, postal mailing permits, and email accounts). And, since 501(c)(3)-sponsored events use the organization's reputation and goodwill, 501(c)(3) representatives cannot support or oppose candidates at events. Adopt an election-season policy. 501(c)(3) organizations should make staff aware, in writing, of policies against using organizational resources for supporting or opposing candidates. Make clear what hat you're wearing. Individuals should make it clear that they are speaking for themselves and not for the organization when participating in partisan activities off the charity's clock. Best Practices: 501(c)(3) Employees Running for Office In addition to supporting candidates, individuals who work for or serve as board members for 501(c)(3) organizations may wish to run for office themselves. In those situations, it is important for the 501(c)(3) associated with the candidate to avoid supporting or opposing the candidacy, as well as avoid giving the appearance of supporting or opposing the candidacy. Avoid allowing 501(c)(3) resources to be used for campaign activities, including facilities and staff time. If mentioning candidacy, do so for informational purposes only. Confirm whether government grants place any restrictions on staff running for office. If using a 501(c)(3)'s social media accounts, be careful about liking or sharing content from the candidate's account/campaign. Resources Rules of the Game: Guide to Election-Related Activities for 501(c)(3)s Sample 501(c)(3) Organizational Policy for Election Season 501(c)(3) Employees Running for Office (Factsheet) Election Activities of Individuals Associated with 501(c)(3)s Board Members and Election Year Activities) The Hatch Act of 1939: Frequently Asked Questions 8 Tips For Nonprofits with Employees Running for Public Office

In recent months, the threats facing nonprofit organizations have continued to develop at a furious pace. In the face of challenges like funding reductions and congressional investigations, nonprofits are taking the time to shore up their defenses and prepare for what's to come. On this episode, we'll discuss several recent events that have the sector talking so that your nonprofit can take the steps necessary to ensure your continued ability to boldly advocate on behalf of your communities. Attorneys for this episode · Brittany Hacker Leonard · Tim Mooney · Natalie Ossenfort Shownotes · In recent months: o Federal Executive Orders & Memos: § March 7: EO entitled "Restoring Public Service Loan Forgiveness", which makes employees of organizations with a "substantial illegal purpose" ineligible for public service loan forgiveness benefits. · "Targets orgs supporting terrorism and aiding an dabetting illegal immigration" § August 28: EO entitled "Use of Appropriated Funds for Illegal Lobbying and Partisan Political Activity by Federal Grantees", where the President directs the Attorney General to investigate whether federal grant funds are being used to support lobbying initiatives. § September 25: National Security Presidential Memorandum (NSPM-7)+ Sept 22 EO designating Antifa as domestic terrorist org: designating domestic groups as terrorist orgs. o Congressional Oversight (Letters and Hearings): § October 6: Ways and Means Committee Letter to IRS requesting investigation of specific nonprofits and revocation of their tax-exempt status § October 28: Letter sent to three 501(c)(3) foundations regarding their compliance with nonprofit tax law § November 5: Letter sent to the Environmental Protection Agency regarding its funding of "far-left" organizations via the Greenhouse Gas Reduction Fund § Check out the International Center for Not-for-Profit Law's congressional investigations tracker for additional examples. o State-Level Actions: § Texas: November 18 Executive Order designating certain organizations "foreign terrorist organizations", barring them from purchasing property in the state. · Stay alert: o Be on the lookout for new state laws related to foreign contributions to ballot measures. At least 19 states have enacted bans on contributions from foreign nationals to ballot question efforts, nine during the 2025 legislative session alone. o Expect a possible uptick in I-9 (Employment Eligibility Verification) Enforcement. Employers are required to timely and properly complete and retain Form I-9 for each employee they hire. · What you can do: o Don't fall for the sternly worded "Letters to Santa" by Members of Congress. o Conduct a compliance self-assessment with AFJ Bolder Advocacy's "Advocacy Check-Up" tool. o Take advantage of the Nonprofit Legal Defense Network (created in partnership with We The Action). o Brush up on federal and state election season advocacy rules in advance of the 2026 Midterms, and adopt an election season advocacy policy for signature by staff, board members, and volunteers. o Lobby against legislation that would create new barriers to your nonprofit's advocacy. Just remember to stay within your public charity lobbying limits. o Go on the offense. o Reach out to AFJ's Bolder Advocacy team for free technical assistance. Resources · Break in Case of Panic! hub · Preparing for Politically Motivated Attacks on-demand webinar · How Nonprofits Can Fight Back Against Trump's Harmful Executive Orders blog · Advocacy Check-Up: compliance self-assessment tool for 501(c)(3) public charities · Nonprofit Legal Defense Network

Whether it be local elections or picking a new president, election season seems to always be lurking around the corner, so on today's episode we're unpacking what it means for 501(c)(3)s to remain nonpartisan and how these nonprofits can safely engage in several different types of advocacy during election season. Attorneys for this episode Monika Graham Melissa Marichal Zayas Sarah Efthymiou Remaining Nonpartisan: The rule is clear: 501(c)(3) organizations cannot engage in any activity or make statements that suggest support or opposition to political parties, candidates, or groups of candidates running for public office, including those not affiliated with a specific political party. However, the definition of what counts as "nonpartisan" remains somewhat unclear. The IRS uses a "facts and circumstances" test to determine whether a charity's communication and/or activity is truly nonpartisan or a disguised attempt to influence an election. The IRS considers whether the communication and/or activity: identifies candidates compares a candidate's position on issues important to the organization with the organization's positions on those same issues expresses approval or disapproval of a candidate's position or actions is delivered close to an election, references voting, focuses on issues that distinguish candidates is part of an ongoing series of communications independent of election timing or coincides with non-electoral events like legislative hearings on pending bills DO: Keep your focus on issues, not elections. Continue mission-related issue advocacy but avoid suggesting how people should vote. Educate voters. Provide nonpartisan facts, resources, and information about voting without mentioning or implying support for candidates or parties Host candidate forums or publish questionnaires: Invite all viable candidates and give each candidate an equal opportunity to participate Ensure questions are neutral, related to your charitable purpose, and cover a broad range of issues Share responses verbatim and without commentary Register voters and encourage turnout (GOTV) in a nonpartisan manner — serve everyone equally, regardless of political affiliation. Remember, there are special rules for private foundations Document everything. Keep records showing how you designed and implemented your activities to avoid partisanship. Develop a track record of similar advocacy in non-election years Train staff and volunteers they understand what's allowed and what's off-limits during election season Separate personal and organizational activities. Staff and board members may support candidates on their own time, but not using organizational resources (e.g., name, email, office space, social media) Engage in ballot measure advocacy but remember to track and report this activity as lobbying if expressing a view on the measure and trying to influence the vote Meet with the candidates, educate them about your organization's work, and try to influence their platforms, while ensuring that you provide the same or equivalent information to every candidate DON'T: Endorse, oppose, or rate candidates — directly or indirectly Use "code words" (e.g., "vote pro-life," "support progressive values," "throw out the incumbents") that imply candidate support or opposition Time issue advocacy communications to coincide with elections if the message could be seen as favoring one candidate's position. Publish or share candidate statements selectively or with commentary that signals approval or disapproval Use organization funds, staff time, or materials for any partisan campaign activity Let candidates use your events, publications, or platforms for campaign purposes. Coordinate messaging with a candidate or you could also trigger campaign contribution restrictions under federal election law Resources: Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations Seize the Initiative: A Legal Guide on Ballot Measures for Nonprofits and Foundations Being a Player: A Guide to the IRS Regulations for Advocacy Charities Keeping Track: A Guide to Recordkeeping for Advocacy Charities Running the Advocacy Race: Bolder Advocacy's Top Resources for an Impactful 2024 Election Season

With school back in session and fall in the air, it's the perfect time to get back to basics on the Rules of the Game podcast. On today's episode, we'll review how the advocacy rules differ across the various types of tax-exempt organizations, including 501(c)(3)s, 501(c)(4)s, and PACs. Whether you're a seasoned advocate or just starting out, understanding these fundamentals is crucial for crafting bold advocacy plans that maximize your capacity and comply with the appropriate rules. Join us for a quick refresher! Attorneys for this Episode Melissa Marichal Zayas Natalie Ossenfort Susan Finkle Sourlis Comparison of tax-exempt organizations There are many different types of tax-exempt organizations – our federal tax code offers 29 different types of tax exemptions to choose from! 501(c)(3)s 501(c)(3) organizations are tax-exempt, and donations to 501(c)(3)s are tax deductible. With this favorable treatment come some restrictions related to lobbying and election season advocacy. · Public Charities (including Community / Public Foundations) o Prohibited from supporting or opposing candidates for public office o Allowed to lobby so long as they stay within certain lobbying limits and use unrestricted dollars to pay for lobbying activities o May also conduct nonpartisan election-related activities including voter outreach, voter education, voter registration, etc. · Private Foundations o Prohibited from supporting or opposing candidates for public office o Effectively barred from lobbying due to a steep excise tax that applies to private foundation lobbying expenditures o Should also be aware of specific rules related to voter registration activities 501(c)(4) social welfare organizations, 501(c)(5) unions, and 501(c)(6) trade associations These organizations enjoy tax exempt status, but donations to them are not tax-deductible for the donor. However, they can engage in a wider array of advocacy activities than 501(c)(3)s. · They are allowed to lobby without tax code lobbying limits. · They can engage in some partisan political activity as a secondary purpose (for example, express advocacy). · When engaging in partisan activities, they need to be aware of campaign finance regulations and reporting thresholds. · At the federal level (and in most states), corporations - including tax-exempt organizations - are prohibited from making monetary or in-kind contributions to candidates or political parties. 527 – political organizations 527 political organizations include political parties; campaign committees for candidates running for federal, state, or local office; and federal or state political action committees ("PACs"). · The primary purpose of a 527 must be to engage in activities that influence the selection, nomination, election or appointment of an individual to a public office or an office in a political organization. · They do not generally engage in lobbying. Their lobbying expenditures may be subject to tax if the lobbying does not further political purposes. · There are many types of PACs, including traditional PACs and Super PACs. How can these organizations work together? Despite the different restrictions on lobbying and political activity, there are several ways to safely collaborate with organizations that have a different type of tax exemption. 501(c)(3) private foundations & 501(c)(3) public charities · Private foundations and public charities can engage in joint nonpartisan, non-lobbying activities, like public education campaigns. · Private foundations can also fund public charities, but they must ensure that they don't earmark any funds for lobbying. 501(c)(3) private foundations & 501(c)(4)s/501(c)(5)s/501(c)(6)s · Private foundations can also fund 501(c)(4)s, (c)(5)s, and (c)(6)s, but they must follow what are called the expenditure responsibility rules when granting to any non-(c)(3) organization. 501(c)(3) public charities & 501(c)(4)s/501(c)(5)s/501(c)(6)s · Public charities, including public and community foundations, can also collaborate with and fund (c)(4)s, (c)(5)s, and (c)(6)s. · Remember, your tax-exempt status follows your organization into any coalition work, so (c)(3)s must track any lobbying they engage in on behalf of or in support of the coalition and continue to stay within their lobbying limits. · All joint activities and campaigns must be nonpartisan, and any grants from a c3 to a c4 must prohibit the use of funds for partisan political activity. · The IRS will count the full grant from a c3 public charity to a c4 as a (c)(3) grassroots lobbying expenditure, unless the grant agreement explicitly prohibits the use of funds for lobbying or states what portions may be used for direct and for grassroots lobbying. 501(c)(4)s/501(c)(5)s/501(c)(6)s & 527 political organizations · 501(c)(4)s, and all other corporations, should avoid making monetary or in-kind contributions to a political organization or candidate. These types of contributions are prohibited in federal elections, as well as in most state and local elections. · However, 501(c)(4) corporations may establish a traditional federal PAC via a Separate Segregated Fund. o 501(c)(4) corporations may not contribute to this federal PAC or any other political organization, but they can pay for a connected SSF's administrative costs. o There are other special limitations for this type of PAC, including that it can only raise funds from the connected organization's bona fide members and its executive and administrative personnel and their families. Resources · Alliance for Justice, The Connection: Strategies for Creating and Operating 501(c)(3)s, 501(c)(4)s, and Political Organizations (See p. 11 for chart comparing tax-exempt organizations) · Alliance for Justice, Focus on Foundations · Alliance for Justice, An Introduction to PACs · Alliance for Justice, How to Fund a 501(c)(4)

In today's episode, we're focusing on the topic of state advocacy, specifically exploring the vital role that nonprofits play in shaping policy and driving change at the state level, and how that role is increasingly coming under attack. We will discuss some of the landscape nonprofits are currently facing at the state level and provide actionable tips for organizations looking to amplify their impact. And we'll be sharing information about exciting new state resources that are in progress at Bolder Advocacy! Attorneys for this Episode Brittany Hacker Maggie Ellinger-Locke Sarah Efthymiou The Importance of State-Level Advocacy: · State policies have as much, if not more, impact on local communities, than federal policies · State-level advocacy can lead to significant changes in policies around funding, regulations, and services · What are some benefits of state-level advocacy by and for nonprofits? o Can help strengthen community ties and build relationships with policymakers o Can enhance the visibility and credibility of the organization o Can help mobilize supporters and volunteers around key issues o These policy advocacy opportunities really allow nonprofit organizations to engage in some of the nuts and bolts of movement building. Protecting Against State Legislative Attacks on Nonprofits: · "Laboratories of democracy," a1932 opinion by Justice Louis Brandeis. · That vision still holds, states can test bold reforms especially when federal progress stalls. · But some state legislatures are taking aim at civil society. · Today we're spotlighting four troubling trends: donor disclosure laws, "baby FARA" bills, charitable fundraising restrictions, and anti-DEI legislation. o Donor disclosure laws are framed as transparency measures—and in some contexts, transparency matters. We support campaign finance disclosure, where voters have a right to know who's funding elections. But these bills chill speech and participation. Donor privacy protects safety, not secrecy. o Baby FARA bills have been introduced in 19 states and enacted in a few. These laws cast suspicion on global philanthropy and research partnerships, even when no government is involved. And it's worth noting that the original FARA was passed in the 1930s to curb Nazi propaganda. Today, its logic is being flipped and weaponized against anti-fascists and transnational justice efforts. o Charitable fundraising restrictions limit who nonprofits can fundraise from. These are written so broadly they sweep in international aid, scientific collaboration, and humanitarian partnerships. These restrictions are framed as national security—but they risk cutting off essential support for nonprofits doing global work. o Anti-DEI laws have been introduced or passed in more than 30 states, targeting diversity, equity, and inclusion efforts, especially in public universities and government agencies. These billsreflects a broader effort to delegitimize inclusive values and restrict the space for nonprofits to advance justice. · Federal politics dominate the headlines. But the real action is in the states. These policies shape what's possible for your work every day. Offensive State Advocacy · Funding at the State and Local level: Advocate for nonprofit funding from state and local budgets. Fund nonprofits and research that may have been cut at the federal level o Advocating for this funding in budgets will count as lobbying · Lobby for protections greater than the federal level: lobby for legislation to protect interests that the federal government has attempted to limit through executive order or supreme court cases o Trans health care access for youth—SCOTUS allowed Tennessee to ban trans youth health care, but the Court did not ban trans youth healthcare nationally—states with progressive legislatures can enact protections for trans healthcare and can make themselves shield states to ensure that their providers are protected and can widely provide care. § We have seen similar action happen succssfully with regard to abortion and same sex marriage o Environmental protections—CA has requirements that exceed those that the federal government previously had o Consider ballot measures! State by state measures have been effective in the abortion context and bring the decision directly to voters. Advocacy Rules for 501(c)(3) Organizations: Under the federal IRS tax rules, 501(c)(3) public charities can engage in policy level at the state level, including lobbying. However, it is important to be aware potential limitations. · 501(c)(3)s cannot engage in partisan political activities. · Public charities can lobby but are subject to limitations. Unlike the federal system, state lobbying laws vary widely. Knowing where and when you need to register and report is essential to doing this work effectively, and legally. There are three core questions to ask: 1. Do I need to register? 2. When is registration required? 3. What does registration and reporting actually involve? · State lobbying definitions vary widely. Some states are strict—you might need to register just for liking a policymaker's tweet. Others are more flexible and only require registration after you cross a threshold, like a certain number of contacts or hours worked. · If registration is required, what does that process look like? Some states charge a fee, others require ethics training, and most require paperwork. A few even ask for a headshot. · Some states require monthly or quarterly reports. Others, like Illinois, require reports every two weeks. Failing to file on time can lead to late fees, public scrutiny, or even criminal penalties in cases of willful noncompliance. · State rules differ dramatically, and you need to know the rules where you work. Luckily, Bolder Advocacy has your back. Our 50-state guide series—including DC and Puerto Rico—breaks it all down so you don't have to guess. · At Bolder Advocacy, we're here to help you lean into your power while staying in compliance. But too often, we see groups pull back out of fear—not because the law actually prevents them from acting, but because they worry about what might happen. Conclusion In all of this, we should remember that nonprofits are deeply rooted in community. We understand the issues. We see the harm. That gives us the insight and credibility to push for lasting change especially at our state and local levels When you organize a lobby day and bring constituents face to face with lawmakers, or when you send an email urging your network to act on a bill, you're shaping policy. You're lifting voices. You're fueling movements. And even if a bill doesn't pass this year, your advocacy still matters. You're building relationships, expanding your network, and making your cause more visible. Because while protests and litigation have their place, it's this steady, strategic policy work that builds lasting power. Even in times when federal progress is limited. And that's what advocacy is all about! Resources Being a Player: A Guide to the IRS Lobbying Regulations for Advocacy Charities Practical Guidance Series: Lobbying Practical Guidance Series: Nonprofit Voter Assistance

This is a special rebroadcast of an episode from earlier this year on a self assessment tool that our nonprofit listeners should know about because of the continued and on-going threats of politically motivated investigations and attacks on the sector. We'll be back in two weeks with a brand new episode. * * * For those who caught our most recent podcast on Nonprofit New Year's Resolutions – Resolution #2 was to conduct an Advocacy Check Up. In this episode, we're deeper into how to do that. We released new Nonprofit Self-Assessment tool, designed to help nonprofit organizations assess your overall compliance with federal and state advocacy-related tracking and reporting requirements, and to identify opportunities to build your organization's advocacy capacity. Attorneys for this Episode Quyen Tu Sarah Efthymiou Susan Finkle Sourlis ü Governance & Administration: Strengthen your nonprofit's compliance and operational efficiency · Having legal and accounting support from professionals with knowledge of nonprofits can help safeguard against unnecessary risk and prevent costly errors · The IRS recommends, and some states require, that certain organizational policies are maintained, such as document retention & destruction and conflict of interest policies. · Most states have registration and reporting requirements when nonprofits solicit funds from their state's residents. Nonprofits should regularly review their fundraising activities (including online) to determine whether they need to register. ü Funding Sources: Once your legal house is in order, we suggest that you look at your funding sources. · The type of funder will help determine what type of funds you are dealing with, e.g., general support vs. project specific grants, single-year vs multi-year grants. · Determining the funding source will help you understand how you can spend the funds, whether there are limitations, and how you pay for the day-to-day operational costs for your nonprofit. ü Advocacy Activities, including lobbying · Important to understand if an activity or communication is lobbying or nonlobbying advocacy. · Whether your nonprofit has taken the 501(h) election will help you know your lobbying limits as a 501(c)(3), as well as how to define lobbying. · Don't forget that many activities may look like lobbying but fall under an IRS exception. The checklist has you covered there, too. · State and federal lobbying disclosure rules may apply to your work, too. ü Coalition and Affiliate Work · The checklist also raises questions to consider when establishing and setting up a coalition and affiliate relationships. For example, Do you have a cost sharing agreement? Do you share staff, how do you keep track of the programs that are distinct to each organization? Are staff aware of the difference between the two orgs? These questions are important to the foundational principles of how c3s and c4s can work together – or in broader coalitions. · The basic principle is in regards to the flow of money and assets, we refer this as riding a bike up the hill – money or shared assets (like sharing staff) from the c3 to a c4 is slow deliberate process and you need to have the systems in place to ensure that the c3 is not supplementing or supporting the allowable c4 political activity. · Having the appropriate documentation and keeping track are also important principles to follow. ü Nonpartisan Election Activities · Although one election cycle just ended, another one is underway – there will be many local and state elections in the odd year. Thinking about and preparing for election-season activities should be part of every nonprofit's check-up. · Do staff or volunteers understand the rules around nonpartisan activity? Do staff or volunteers know what hats they are wearing – what can they do in their official organizational capacity or as an individual on their own personal time? · In this section, think about your activities your nonprofit might participate in, e.g., will you conduct town halls, candidate questionaries, or voter education? Resources: The primary resource that we highlighted today is our new Advocacy Check-Up: Nonprofit Self-Assessment. Within the checklist, you'll find links to Bolder Advocacy and other helpful resources that will help you complete your assessment and be in the best position to advocate for your organization, your mission, and your communities.