Nonprofits that are not exempt under Section 501(c)(3) of the tax code will have to comply with new restrictions on using names of federal candidates in paid advertising. The Federal Election Commission (FEC) recently published a schedule of state-by-state dates for implementation for presidential and congressional primary and general elections. Regulations implementing the Bipartisan Campaign Reform Act of 2002 prohibit corporations, including nonprofits that are not charities under the tax code from referring to federal candidates in paid broadcasts within 60 days of an election or 30 days of a primary. There is an exception for ads that are not targeted to the district where the candidate is running, and expenses over $10,000 must be reported to the FEC within 24 hours. The FEC will enforce the rule until the Supreme Court makes judgment on a Constitutional challenge to the law, and depending on the outcome, may have to revisit its regulations.