Gain insight into the inner workings of a §501(c)(4) organization.
This topic will help you understand the essential characteristics of a §501(c)(4) organization; how a §501(c)(4) EO can complement a §501(c)(3) EO; how to establish a §501(c)(4) organization and obtain recognition of its exemption. It will show you how to operate a §501(c)(4) EO within the parameters of its exempt status and other laws governing lobbying and political activity.
Learning Objectives
- You will be able to define Section 501(c)(4) EOs.
- You will be able to discuss why you should establish a related 501(c)(4) EO.
- You will be able to review nondeductible lobbying and political expenses.
- You will be able to describe charitable solicitation registration.
Agenda
- Tax-Exempt Organizations
- Section 501(c)(4) EOs
- Social Welfare
- Court Decisions
- Why Establish a Related §501(c)(4) EO?
- How to Establish a §501(c)(4) EO
- Lobbying
- Nondeductible Lobbying and Political Expenses
- Political Activity
- Section 527(f) Tax
- Reporting
- Charitable Solicitation Registration
Speakers
Charles M. "Chip" Watkins, Esq.,
Webster, Chamberlain & Bean, LLP- Since 1986, he has been in private practice with Webster, Chamberlain & Bean, LLP, representing and advising tax-exempt organizations, including several brother-sister §501(c)(3) and §501(c)(4) EOs
- Worked in the office of the chief counsel for the Internal Revenue Service, Employee Benefits and Exempt Organizations Division (now TE/GE) from 1981-1985
- Frequent speaker about exempt organizations topics for the Washington Nonprofit Legal & Tax Conference, the Christian Leadership Alliance, and other organizations
- In January 2019, he addressed the American Bar Association’s Committee on exempt organizations about what are political activities for purposes of §501(c)
- Member of the District of Columbia Bar and the Christian Leadership Alliance
- Can be contacted at 202-688-3548 or cwatkins@wc-b.com
Who Should Attend
This live webinar is designed for accountants, executive directors, officers, board members, controllers, CFOs, tax managers and marketing professionals.
