Listen "Advocacy by Public Foundations"
Episode Synopsis
Public foundations play an important role in our communities by providing critical funding to nonprofit organizations. But, did you know that they can also engage in advocacy campaigns and work with legislators and other government officials to impact public policy? On this episode, we'll dive-in to the rules public foundations need to know when advancing their missions through advocacy. Attorneys for this episode Natalie Ossenfort Victor Rivera Labiosa Quyen Tu Public Foundations (like community foundations) are a type of public charity! This means that while they are not permitted to support or oppose candidates for public office and must remain nonpartisan, They ARE allowed to lobby within their lobbying limits and can engage in other, non-lobbying, advocacy as well. Types of non-lobbying advocacy There are two tests set out in the tax code that public (community) foundations may use to measure how much lobbying they are permitted to engage in. Insubstantial Part Test 501(h) Expenditure Test Examples Silicon Valley Community Foundation Restaurant Workers' Community Foundation Texas Women's Foundation Resources Philanthropy Advocacy Playbook Community Foundations and Advocacy Public Charities Can Lobby Rules of the Game: A Guide to Election Related-R
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