Citizens United: What the Decision Means for Companies & Nonprofits

03 February 2010 Web Conference Past Event

Location

Web Conference

Contact Information

Elie Harris
eharris@foley.com

Agenda

11:00 a.m. Pacific
12:00 p.m. Mountain
1:00 p.m. Central
2:00 p.m. Eastern

Program duration: 1.5 hours

Foley hosted an in-depth discussion of the implications of the Supreme Court’s decision on the use of corporate funds in political campaigns, presented by Cleta Mitchell, Political Law Partner and Dick Riley, Jr., Tax & Employee Benefits Partner.

Topics included:

  • Overview of the Decision: What the Court Actually Said
    • What Is Permitted Now
    • What Must Be Disclosed
  • What Has Changed: Types of Communications That May Be Paid with Corporate Funds:
    • Expenditures by For-Profit Corporations
      • Contributions to Advocacy Organizations
      • Unenforceability of FEC Regulations prohibiting Corporate Communications With Employees & Vendors
      • Types of Communications Now Permitted
    • Expenditures by Nonprofit Corporations & Labor Unions
      • Candidate -related expenditures - express advocacy / electioneering communications
      • Unenforceability of FEC Regulations Prohibiting Voter Guides & Voting Records
      • Membership communications -- Protected & Enlarged
  • What Has NOT Changed:
    • Disclaimer Requirements
    • Donor Disclosure Requirements
    • Contribution And Other Limits Unchanged
      • Other Cases changing the Paradigm: SpeechNOW & Emily's List
  • Impact on State Laws Prohibiting Corporate Expenditures:
    • Unenforceability of State Laws Prohibiting Corporate Expenditures Related to Candidates / Electioneering Prohibitions
  • Review of tax treatment of the advocacy communications addressed in Citizens United and related political and lobbying communications and activities.
    • For-profit companies
    • Nonprofit advocacy organizations (501(c)(4))
    • Nonprofit educational and charitable organizations ((501(c)(3))
    • PAC's, campaign committees, and other 527 organizations
  • Impact of Citizens United on tax rules
    • Direct impact (limited)
    • Indirect impact (could be substantial)
  • IRS tax enforcement in light of Citizens United

 For more information, please contact Elie Harris at eharris@foley.com.

Related Services

Insights

Citizens United: What the Decision Means for Companies & Nonprofits

Location

Web Conference

Contact Information

Elie Harris
eharris@foley.com

Agenda

11:00 a.m. Pacific
12:00 p.m. Mountain
1:00 p.m. Central
2:00 p.m. Eastern

Program duration: 1.5 hours