New Posts

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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Alternative Policy Proposals

Best Practice Guidelines for Non-Profits U.S. Treasury Guidelines Working Group of Charitable Sector Organizations and Advisors, Principles of International Charity," March 2005

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Government Policy Decisions and Proposals

Best Practice Guidelines for Non-Profits U.S. Department of the Treasury: "U.S. Department of the Treasury Anti-Terrorist Financing Guidelines: Voluntary Best Practices for US-Based Charities," updated 29 September 2006 European Commission: "Draft Recommendations to Member States Regarding a Code of Conduct for Non-Profit Organisations to Promote Transparency and Accountability Best Practices," 29 November 2005 Financial Action Task Force: "Combating the Abuse of Non-Profit Organisations: International Best Practices," 11 October 2002

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FEC Approves Legislative Recommendations

The Federal Election Commission (FEC) has approved five legislative recommendations. One recommendation is to increase the registration threshold for individuals and small groups involved in political campaigns. The FEC suggests the new threshold for requiring small groups to register as a political committee be raised to $5,000. Currently, individuals can volunteer time and their own travel expenses up to $1,000 before it counts as a contribution, now with a suggested increase to $2,000.

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New Electronic Filing Requirement for Small Tax Exempt Organizations

Since the Pension Protection Act of 2006 (PPA) tax exempt organizations that gross $25,000 or less will be required to annually file electronically Form 990-N, also called the e-Postcard. Starting in 2008, this filing requirement applies to tax periods beginning after December 31, 2006. The Internal Revenue Service (IRS) plans to mail educational letters beginning in July 2007 to the small organizations that may now have to file the e-Postcard. Changes to the 2006 Forms 990 and 990-EZ and Schedule A were discussed in Phone Forums in March. For more information visit the IRS website.

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Public Citizen Charges Americans for Job Security as Nonprofit Front

Public Citizen filed a complaint with the Internal Revenue Service (IRS) and the Federal Election Commission (FEC) against Americans for Job Security (AJS) asserting that the organization's primary purpose is to influence elections. Therefore the organization should not be eligible for 501(c) non-profit tax status, and should instead be required to register as a political committee. Public Citizen is requesting the IRS to revoke the group's status as a nonprofit, collect back taxes on undeclared electioneering activities, and pay penalties for violating its tax exempt status.

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Disclosure Functions as Big Brother??

CongressDaily ($$) reports that Democratic leaders plan to move quickly on lobbying and disclosure legislation when the House returns from its recess, and a bill is expected to be introduced later in April. One major flashpoint in the debate is whether to require individuals or groups to disclose attempts to motivate grassroots activity on issues. Opponents of the provision hope to replicate the success they had during the Senate debate, when they succeeded in stripping a provision requiring disclosure of so-called Astroturf lobbying.

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Controversy Surrounding Voting Fraud Report

The New York Times reports that the Election Assistance Commission (EAC), responsible for conducting nonpartisan election research, down played the findings of experts that there was modest voter fraud around the nation. The EAC instead issued a report that concluded "there is a great deal of debate on the pervasiveness of fraud in elections as well as what constitute the most common acts of fraud or intimidation." The released report endorses justifications for voter identification laws and the assertion made by Republican politicians that voter fraud is pervasive.

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Independent Sector Asks for Higher IRS Budget

Independent Sector sent a letter to the House and Senate Appropriations Subcommittees with jurisdictions over the Internal Revenue Service (IRS) urging for an increased budget for the IRS given the increased changes made to tax laws governing exempt organizations. According to the letter:

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Many Groups May Switch Tax Status

Roll Call ($$) reports that the group Club for Growth has switched its tax status from a 527 to a 501(c)(4), a section of the tax code used by social welfare organizations. In defending the change, the organization's president, former Representative Pat Toomey (R-PA), cited increased scrutiny on 527s by the Federal Election Commission (FEC). The group will now be allowed to spend an unlimited amount on lobbying expenditures.

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Treasury Posts Risk Matrix for Charities, Meant to Help Avoid Financing Terrorism

In May 2006 a Treasury Department official told the American Bar Association's Exempt Organizations Committee that it was developing a "risk matrix" for charities to help determine the threat of diversion of charitable funds to terrorist organizations. In response, a group of nonprofits, including OMB Watch, called on Treasury to seek public comment on the risk matrix.

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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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