This Week:

• Policy Updates
• In the News
• Workshops and Events

The IRS posted AFJ's Private Letter Ruling (PLR) to their website:
Click here for the IRS link. The PLR number is 200943402.

Background:
A new ruling from the Internal Revenue Service indicates that it will allow public foundations or other public charities that have made the 501(h) election to rely on the rules that already govern grantmaking by private foundations. This is good news for community foundations and all other public charities (what most people think of as "nonprofits") that make grants.

While private foundations have had the benefit of clear IRS guidance on how they can support public charities that lobby, foundations (such as community foundations and women's funds), along with other public charities that make grants or "re-grant," have not had that clarity. Alliance for Justice requested a ruling from the IRS in 2005 in an effort to resolve the uncertainty for public charities.

"This is an important clarification for the nonprofit sector," said Nan Aron, President of Alliance for Justice. "For the first time, public charities have guidance on how to treat grants to groups that lobby. We hope this clarification will give more grantmakers the confidence they need to fund aggressive advocacy."

While this IRS ruling only applies directly to Alliance for Justice, it reflects the approach the IRS will likely take in the future in evaluating grants from one public charity (or public foundation) to another.

For more information:

• Read an Alliance for Justice fact sheet explaining the IRS Private Letter Ruling.
• Read the IRS Private Letter Ruling, click here.
  
  

California Lobbying and Campaign Disclosure Rules for Nonprofits: Nonprofit organizations that are either registered to lobby the State of California (including the Legislature, the Governor, and state administrative agencies) or organizations that have spent $5,000 or more to lobby the State of California during the period July 1, 2009 - September 30, 2009 must file lobby reports.  The 3rd quarter lobbying reports are due by October 31st.  Click here for more information.

Additionally, organizations qualifying measures for the ballot in 2010 as well as PACs that contributed $10,000 or more to candidates for elective state office (including incumbents not running for re-election) during the period July 1, 2009 - September 30, 2009 may need to file a campaign report for the 3rd quarter.  The 3rd quarter ballot measure and PAC disclosure reports are due by October 31st. Click here for more information.

LOBBYING

• Gay marriage fight fuels debate over petitioners' rights
  » LA Times
  
  
• Obama lobby limits staunchly defended as critics continue raising tough questions
  » BNA (subscription required)
  
  
• Civil rights groups join climate talks
  » The Hill
  
  
• Lobby league pressures White House on advisory boards
  » Roll Call
  
  
• Federal appeals court finalizes decision backing HLOGA provision
  » BNA (subscription required)
  
  
  

ELECTIONS

• EMILY's List case: To the court, or not?
  » SCOTUS Blog
  
  
• SpeechNow.org case set for argument before the full D.C. Circuit Court in January
  » BNA (subscription required)
  
  
• FEC decides not to appeal EMILY's List decision
  » OMB Watch
  

OTHER

• Sharing the pain
  » Chronicle of Philanthropy (subscription required)
  
  
• Members of the Congress urge house to include nonprofit aid in health bill
  » Chronicle of Philanthropy
  
  
• Political organizations may need to update their browsers to file with the IRS
  » BNA (subscription required)
  
  
• Former IRS nonprofit watchdog seeks to retool goverment oversight of charities
  » Chronicle of Philanthropy (subscription required)
  
  
• IRS focuses on tax-avoidance efforts of very wealthy individuals
  » Chronicle of Philanthropy (subscription required)
  
  
  

For the  latest breaking news and exclusive commentary, be sure to visit AFJ's Nonprofit and Foundation Advocacy Blog.

FOR NONPROFITS AND FOUNDATIONS

• Strategies for Coalitions & Affiliated Organizations Web Workshop
  November 10, 2009
  2:00 - 3:00 p.m. (Eastern)
  Location: Online
  » Click here to learn more
  
  
• Worry-Free Advocacy for Nonprofits
  November 12, 2009
  9:00 a.m. - 4:00 p.m. (Pacific)
  Location: Sacramento, CA
  » Click here to learn more
  
  
• Lobbying Rules for Nonprofits Web Workshop
  November 12, 2009
  2:00 - 3:00 p.m. (Eastern)
  Location: Online
  » Click here to learn more

Alliance for Justice offers a wide range of materials that promote a deeper understanding of the advocacy rules for nonprofits. You can order our publications through Google Checkout. Please click here, find the publication, enter the number of copies you would like to order, and click "add to cart." Next, select "check out" and complete your payment information. If you would prefer to order publications over the phone, please contact Maria Clayton at 202-822-6070.

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The information contained in this e-mail and any attachments is being provided for informational purposes only and not as part of an attorney-client relationship.  The information is not a substitute for expert legal, tax, or other professional advice tailored to your specific circumstances, and may not be relied upon for the purposes of avoiding any penalties that may be imposed under the Internal Revenue Code.