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E-Newsletter -- May, 2004
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In This Issue:
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Charities and Political Campaign Activity -- IRS Reminder |
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Teen Sues Charity Over Hole-In-One Prize |
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Sumption & Wyland Training/Education Opportunities |
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Featured Links:
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Charities and Political Campaign Activity -- IRS Reminder
Charities need to be careful to distinguish their public information, advocacy, and lobbying activities from partisan political campaigning, according to a recent advisory from the IRS.
Charities are prohibited from performing any activity that has the effect of advocating for or against a candidate for political office. Hospitals, schools, and other 501(c)3 organizations found in violation may risk loss of tax-exempt status and/or imposition of excise taxes on the value of the prohibited campaign activities.
The biggest red flag for charities is when mission-based advocacy becomes public expression in terms of a candidate or a political party. When individual candidates and parties are involved, your nonprofit can't afford to play favorites in political campaigns. Keep access for all candidates equal and focus on mission and programs, not people and parties.
Teen Sues Charity Over Hole-In-One Prize
Golf tournaments are very popular as charity fund raisers. However, it's important for charities to be knowledgeable about golf and about tournaments. There are a lot of details to watch!
In Iowa, a teen playing in a charity golf tournament made a hole-in-one on the designated "prize hole." However, he used a "mulligan," or second try, to make the shot. The charity claims no prize is due because the shot wasn't made with the teen's first shot. The teen claims that the charity didn't specify in the tournament rules that a "mulligan" shot didn't qualify for the prize.
The result is a legal battle and unwelcome publicity for the sponsoring charity. Regardless of the legal outcome, the event -- and the charity -- will be remembered for the controversy instead of the event's success or the organization's mission and place in the community.
We're not big believers in special event fund raisers, but if your charity chooses to use them, watch those details!
Sumption & Wyland Training/Education Opportunities
We'll be teaching this summer! First, we'll be presenting our quick, easy, one semester hour workshop "Grant and Proposal Writing" course at the University of Sioux Falls (USF) on June 11-12. It's a hands-on course and includes free copies of our booklet, "Twenty Steps to Effective Grant Writing." The workshop may be taken either for college credit or non-credit. For more information, please call USF at (605) 331-6697
Second, in mid-July we'll be teaching a one-day course on "Managerial Leadership" in collaboration with New Horizons Learning Center in Sioux Falls. The course features proven New Horizons curriculum and access to supplemental online materials especially for participants. For more information, please call New Horizons at (605) 339-3221.
In addition to scheduled opportunities in collaboration with educational institutions, Sumption & Wyland designs and delivers customized training for associations, groups, and organizations on all aspects of nonprofit governance, management, and leadership. Feel free to contact us to design a training program to fit *your* needs!
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This free monthly e-newsletter is sent to clients, friends, and colleagues by Sumption & Wyland, 818 S. Hawthorne Ave., Sioux Falls, SD, (605) 336-0244. Please contact us with your questions and ideas. To unsubscribe from this free e-newsletter, follow the link below.
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