Newsbits
IRS clarifies lobbying guidance
With the recent
Supreme Court vacancies, politically minded 501 (c)(3) organizations
may want to review federal guidelines for lobbying on judicial appointments.
A recent IRS statement, Attempts to Influence Judicial Appointments
by Exempt Organizations, clarified the rights of nonprofits in this
area. Keep in mind that most campaign intervention is strictly forbidden,
but lobbying to influence Senate confirmation of judicial appointments
is permissible; the extent allowed depends on the IRS code under which
an exempt organization operates.
Section 527 political organizations
face no limits on lobbying, while 501(c)(3) nonprofits can conduct
limited lobbying, subject to existing IRS rules on lobbying by charities.
Sec. 501(c)(3) rules state organizations can engage
in lobbying in furtherance of their exempt purposes, but the lobbying
can't be a "substantial" part
of the organization's activities. To find out more about what qualifies
as substantial and limited lobbying, consult the IRS rules on lobbying
by not-for-profits (www.irs.gov/charities/charitable/article/0„id=120703,00.html).
New trend in grass-roots philanthropy
Donors are continually
on the lookout for new ways to help their favorite charities. One
emerging trend is the giving circle, which is a group of individuals
who pool their money to make one large contribution to a nonprofit.
They have donated to organizations that support mental health/crisis
intervention, human services, youth development, and women and girls.
Giving circles range from a few members to hundreds of donors, and
they're located in many states.
Do you use the same thank-you letter?
That was the question
posed to monthly readers of an online monthly newsletter published
by GuideStar.org, the national database of nonprofit organizations.
Respondents to the GuideStar poll noted that acknowledgment
letters are a powerful way to connect with donors. Several reported
concerns about turning donors off with letters that sounded overly
formal or formulaic or, worse, that are identical to ones they received
earlier in the year thanking them for a donation.
Said one survey respondent, "If
one is to expect positive responses to fund raising, the donor needs
to feel more than a 'gimme, gimme' attitude, which happens when the
same letter is sent time after time, and the same to every donor.
