Citizens United: What the Decision Means for Companies & Nonprofits

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.