After a great deal of whipsawing as the rules flipped back and forth, politically-active nonprofits now have certainty from the IRS: section 501(c)(4) and 501(c)(6) organizations will not have to disclose the identity of their donors on their annual Form 990 filing with the IRS. However, some states are already beginning to require this information separately, and others may soon follow suit. On May 26, 2020, the IRS issued final regulations on donor disclosure providing…

The Senate today confirmed James E. “Trey” Trainor III as a member of the Federal Election Commission, reestablishing a quorum just months ahead of the 2020 general election. Since August 2019, when one of the commissioners resigned, the Commission has lacked a quorum, and as a result has been unable to investigate complaints, collect fines, issue advisory opinions, or promulgate new rules. With Trainor’s appointment, the FEC will have four commissioners—the minimum number required to…

As federal and state governments grapple with the health and economic implications of the coronavirus pandemic, business leaders are at the center of the discussion. The White House holds frequent roundtables with CEOs and business owners. State governors have formed task forces comprised of business leaders to advise on strategies for reopening businesses in their states. Public-private sector partnerships have been formed to expand coronavirus testing and conduct contact tracing. Daily phone calls occur between…

Federal and state regulators continue to modify their lobbying and campaign finance reporting and enforcement practices and requirements in response to the ongoing upheaval caused by the COVID-19 pandemic. As states postpone primaries to prevent the spread of coronavirus, agencies have revised reporting deadlines for election-sensitive campaign finance reports. The Federal Election Commission (FEC) announced revised reporting deadlines for reports relating to certain federal primary elections, and states like Ohio, New York, Pennsylvania, …

As the impact of the coronavirus (COVID-19) is felt around the country, states and cities are welcoming help from the private sector, including donations of medical supplies and equipment, professional services, and the use of real property. To facilitate this support, some jurisdictions have loosened or clarified their ethics laws to facilitate these “gifts” to government agencies. In New York, for example, Governor Andrew Cuomo signed an executive order lifting the state’s gift ban for…

In response to the coronavirus pandemic, some state agencies are pushing back filing deadlines for lobbying and pay-to-play reports, while others are suspending their legislative sessions, which has the effect of extending in-session reporting requirements and contribution bans. New Jersey has announced a grace period for government contractors to file annual reports (Form BE) disclosing reportable political contributions made by covered donors in 2019. This grace period is available only upon request and is intended…

The coronavirus (COVID-19) presents many new challenges for political campaigns, committees, and related actors. These challenges include the possibility that treasurers and staff will be unavailable to timely prepare and submit campaign finance reports. Today, the Federal Election Commission (FEC) provided an update on Commission operations, including on the upcoming deadlines for filing campaign finance reports. The FEC has confirmed that filers should continue to file their reports on time because the Commission does not believe…