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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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FEC Proposes New Definition of "Coordination" With Candidates

Last week the FEC proposed new rules to define when communications with a federal candidate, a campaign, party or their agent, may turn an otherwise independent expenditure into an in-kind campaign contribution. Since corporations, including nonprofits, are prohibited from making contributions to federal candidates, the regulatory definition of “coordination” could impact any group that interacts with public officials or community leaders that are also federal candidates and communicates with the public about issues that involve them.

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FCC Calls for Major Review of Media Ownership Rules

On September 12, the Federal Communications Commission adopted a notice of proposed rulemaking as part of its biennial review of media ownership rules mandated under the 1996 Telecommunications Act to determine whether the marketplace is sufficiently ensuring the goals of local responsiveness, diversity, and competition with respect to local media, or if existing rules need to be maintained or modified, in order to promote these goals.

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Why CARE?

Supporters of the Charity Aid and Recovery Act (CARE), which passed the Senate Finance Committee in June, are hoping Senate leaders can work out an agreement to bring the bill to the floor soon.

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Fact Sheet: Impact of Proposed Church Electioneering Bills

H.R. 2357, titled the “Houses of Worship Political Speech Protection Act”, would allow religious organizations to support or oppose candidates for public office without losing their tax-exempt status. (Current tax law prohibits all nonprofits exempt under 501(c)(3) of the tax code from attempting to influence elections.) H.R. 2357’s sponsors claim: ? The bill is needed to allow religious leaders to speak on issues of the day. ? This year’s campaign finance reform law will prevent religious congregations from spending funds on partisan electioneering even if H.R. 2357 becomes law. Why are they wrong?

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Faith-Based Initiative Goes Political

The administration, along with the Republican Party, are increasingly looking at faith-based activities in political terms. A September 15 Washington Post story reported that White House Office on Faith-Based and Community Initiatives officials have appeared with Republican candidates in close races in six states and at a GOP sponsored meeting of religious groups in South Carolina that encouraged them to apply for federal funds.

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IRS Considers Modifications to Form 990

The IRS is considering revising Form 990 to increase public accountability through better disclosure. IRS Announcement 2002-87, released September 4th, seeks public comment on a variety of proposed changes to reporting on fundraising, transactions between PACs and their nonprofit affiliates, corporate ties and conflicts of interest and grants to foreign organizations. The announcement also lists recent changes made to Form 990 in the areas of fundraising and the inclusion of section 527 organizations as 990 filers. For a more detailed breakdown of the proposed changes, click here.

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IRS Seeks Comment on Nonprofit Disclosure Proposals

The IRS is considering revising Form 990 to increase public accountability through better disclosure. IRS Announcment 2002-87, released September 4th, seeks public comment on a variety of proposed changes to reporting on fundraising, transactions between PACs and their nonprofit affiliates, corporate ties and conflicts of interest and grants to foreign organizations.

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OMB Watch Urges FEC to Protect Nonpartisan Issue Advocacy

As the FEC considers new rules implementing restrictions on electioneering broadcasts disguised as issue ads, OMB Watch filed comments and presented testimony urging them to create exemptions that protect lobbying and policy advocacy. See our comments to the FEC and a summary of the hearing.

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Patents on Hypertext and Legal Challenges to Deep Linking

Nonprofits face an increasingly challenging online environment in which both the ability and the manner in which information from outside sources is linked across sites are open to legal dispute. Though currently waged in a mostly commercial context, the stakes and implications for what is available, by whom, and when raise questions around long-held practices and core technologies of the Web itself. Read more here.

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Federal Judge Holds Parts of Stealth PAC Law Unconstitutional

The “Stealth PAC” law of 2000 requires political action committees (PACs) exempt under Section 527 of the federal tax code to register with the IRS and report their contributions and expenditures. (Contributions to 527 organizations are not tax dedcutible.) The National Federation of Republican Assemblies filed a constitutional challenge to the law in federal court in Alabama soon after it passed. On August 27 Judge Richard Vollmer of the U.S. District Court for Southern Alabama upheld part of the law and overturned part as unconstitutional.

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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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