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Feb 8, 2016

Top 400 Taxpayers See Tax Rates Rise, But There’s More to the Story

As Americans were gathering party supplies to greet the New Year, the Internal Revenue Service released their annual report of cumulative tax data reported on the 400 tax r...

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Feb 4, 2016

Chlorine Bleach Plants Needlessly Endanger 63 Million Americans

Chlorine bleach plants across the U.S. put millions of Americans in danger of a chlorine gas release, a substance so toxic it has been used as a chemical weapon. Greenpeace’s new repo...

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Jan 25, 2016

U.S. Industrial Facilities Reported Fewer Toxic Releases in 2014

The Toxics Release Inventory (TRI) data for 2014 is now available. The good news: total toxic releases by reporting facilities decreased by nearly six percent from 2013 levels. Howe...

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Jan 22, 2016

Methane Causes Climate Change. Here's How the President Plans to Cut Emissions by 40-45 Percent.

  UPDATE (Jan. 22, 2016): Today, the Bureau of Land Management (BLM) released its proposed rule to reduce methane emissions...

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Shays-Meehan Lawsuit Challenging FEC Rules for Unpaid Broadcasts and Charities Proceeds

For more information see our analysis of the Supreme Court decision's impact on nonprofit advocacy, and issues created by Shays v. FEC.

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IRS Releases Guidance on Genuine Issue Advocacy vs. Electioneering

In late December the IRS released an announcement reminding tax exempt organizations that they must comply with both campaign finance and tax rules during an election year. The guidance, in Revenue Ruling 2004-6, focuses on those nonprofits permitted to take sides in an election and lists the facts and circumstances the IRS believes distinguish genuine issue advocacy from partisan electioneering. Six specific examples are provided. The IRS asks for comments and suggestions on questions for future guidance in this area.

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Complicated and Expensive Reporting for Labor Unions is Put on Hold

A United States Judge issued an injunction this month blocking enforcement of a Department of Labor’s (DOL) final rule on financial reporting by labor unions. The court found unions would suffer “irreparable harm if forced to start complying with new reporting requirements by Jan. 1.”

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Court Upholds Postal Service Ban

A recent ruling by a United States District Court Judge will contribute to the scarcity of places to collect signatures for ballot measures and candidates. The ruling upheld the U.S. Postal Service’s (USPS) 1998 policy change prohibiting solicitation of signatures on petitions, polls, or surveys on any USPS property.

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GAO Issues Report on Terrorist Financing

The General Accounting Office (GAO) has published a report by two Senators that reviews use of alternative financing mechanisms for terrorism and recommends changes to address challenges. The report, Terrorist Financing: U.S. Agencies Should More Systematically Assess the Use of Alternative Financing Mechanisms (GAO-04-163), has implications for nonprofits.

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OMB Watch Asks OMB To Deny HHS Request to Survey Head Start Grantees

OMB Watch has asked the Office of Management and Budget (OMB) to deny a request from the Department of Health Human Services (HHS) to conduct a national survey of Head Start program executive salaries and travel costs because it duplicates information HHS already has and places an unnecessary burden on Head Start programs.

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Supreme Court Upholds Campaign Finance Law

On Dec. 10 the Supreme Court ruled on the constitutionality of the Bipartisan Campaign Reform Act of 2002 (BCRA), upholding most of its provisions, including the ban on soft money contributions to political parties and “electioneering communications” restrictions. It is not clear what impact the ruling will have on charitable organizations. Federal Election Commission (FEC) rules implementing BCRA exempt charities from the ban on electioneering communications. However, Rep.

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Rep. Serrano Urges Congress to Drop Restriction on Legal Services

On Dec. 8, Rep. Jose Serrano (D-NY) raised the issue of restrictions on use of privately raised funds by legal service programs.

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Text of Floor Statement and Letters on Legal Services Restrictions

(1) December 8, 2003 Statement of Rep. Jose Serrano (D-NY) regarding restrictions on use of private money in legal services programs. (2) Letter from nonprofits seeking end to legal services restrictions. (3) Letter from 16 members of Congress seeking end of restrictions. 1. Floor statement of Rep. Serrano (Portion relevant to legal services in bold.) 149 Cong.Rec. H12766-02 2003 WL 22889076 (Cong.Rec.) Congressional Record --- House of Representatives Proceedings and Debates of the 108th Congress, First Session Monday, December 8, 2003

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IRS Says E-Filing for Form 990 Ready for 2004 Filing Season

The Internal Revenue Service’s manager for electronic program initiatives has said the IRS will be ready to accept electronic submission for Form 990, the annual financial and activity report filed by most nonprofits, during the first quarter of 2004.

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Resources & Research

Living in the Shadow of Danger: Poverty, Race, and Unequal Chemical Facility Hazards

People of color and people living in poverty, especially poor children of color, are significantly more likely...

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A Tale of Two Retirements: One for CEOs and One for the Rest of Us

The 100 largest CEO retirement funds are worth a combined $4.9 billion, equal to the entire retirement account savings of 41 percent of American fam...

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