ANST - Texas Assoc. of Living History...

[Christopher D. Baran]

	The law states " Any 501(c)(3) organization will be disqualified for tax exempt status if it engages in any political activities involving the participation in, or intervention in any political campaign on behalf (or against) any candidate for public office. (IRS Code 4911) 

	Further, the law states that there are 2 types of lobbying, each with its own restrictions and definitions.

1.  Direct lobbying:  Communication that is a direct attempt to influence legislation through communication with any member or employee of a legislative body, or with any government official or employee who may participate in the formulation of the legislation, but only if the principle purpose of the contact is to influence legislation.  (Treas. Reg 56.4911-2(e))

2.  Grass roots:  This is attempting to influence legislation through any attempt to affect the opinions if the general public.  A communication will be treated as grass roots lobbying communication only if the communication a) refers to specific legislation, b) reflects a view on such legislation; and c) encourages the recipient of the communication to take action with respect to such legislation. (Treas. Reg. 4911 -3(b)(2))


	Thus in the end, a non-profit my use grass roots communication to oppose or support legislation as long as it does not encourage the participant to take action.

	Finally, the non-profit organization has limitations on how much it may spend in regards to lobbying (either direct or grass roots).  Total lobbying expenditures for a 501 (c)(3) organization may be up to 20% of the organization's budget.  Grass roots lobbying my be 25% of the total lobbying expenditures.  Ex.  An organization has a total budget of $400,000.  It may spend $80,000 on lobbying (20% of 400,000).  It may spend $20,000 on grass roots (25% of $80,000).

	In all the IRS under code 501 (c)(3) states that a non-profit cannot engage in substantial lobbying activities but does not define "substantial".  

	I guess what this lengthy post is about is as long as we don't spend money and just go to attend and speak our minds as a group, then we are not in trouble of losing our non-profit status, especially if we don't stand up and say we are representing the SCA as a whole.  The IRS is really only concerned about how we spend our money.

With what I know attending this meeting shouldn't bother our status.  What does our Kingdom lawyer say on this subject?


Centurion Romanius


----------
From: 	Paul Mitchell
Sent: 	Wednesday, October 06, 1999 4:52 PM
To: 	ansteorra at Ansteorra.ORG
Subject: 	Re: ANST - Texas Assoc. of Living History...

The problem is not that it's against _Corpora_.
The problem is that, unless I'm mistaken, the
law forbids tax exempt non-profit groups from
getting involved in political advocacy.  As
an organization, the SCA can't get involved.

Which doesn't stop individuals from attending
and expressing their personal opinions.  If 
people who just _happen_ to be SCA members
participate, that's surely a good thing.

- Galen of Bristol
_____________________________________________________
John 20:21-23

----------
>From: Scot and Domino Eddy <domino7 at texas.net>
>To: ansteorra at Ansteorra.ORG
>Subject: Re: ANST - Texas Assoc. of Living History...
>Date: Wed, Oct 6, 1999, 4:42 PM
>

>That's not really all that helpful of an observation.
>
>If anyone is interested they can go to...
>http://www.sca.org/docs/corpora.hbk.html and find out whether or not it's
>"against corpora." If it isn't then we shouod seriously think about attenting to
>add our voice to the voting process.  It's this weekend in Austin, which is
>pretty centrally located.
>
>Get informed. Get involved.
>
>Grace and Peace,
>
>Jovian Skleros
>
>Katherine E. Neustadt wrote:
>
>> >Some of the goals of the association would be:
>> >1) The representation of the members, as a whole,
>> >before the legislature and state regulatory agencies.
>> >2) Dissemination of information to members on subjects
>> >of common interest.
>> >3) Representation of member concerns to the public and
>> >media.
>> >4) Coordinate efforts from around the state in order
>> >to focus attention on critical issues.
>> >5) Encourage voter registration and participation
>> >through our individual organizations.
>> >
>>
>> I can't remember correctly, can Burke help?  Isn't this against Corpora?
>> Catelin
>> ============================================================================
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>
>
>
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