The Johnson Amendment restrictions on nonprofits may be out the window. One of the givens in the nonprofit world has been the fact that the Johnson Amendment strictly prohibited partisan political activity by nonprofits. Engaging in partisan political activity could subject your nonprofit and its officers to penalty and even in certain circumstances result in loss of your 501 (c)(3) tax exempt status. However, it appears that the recent Trump Executive Order may weaken the Johnson Amendment restrictions and allow certain nonprofits and their employees and officers to become actively involved in the political arena both for and against candidates. The effect of these lessened restrictions is unclear, but significant for maintaining your 501(c)(3) tax exempt status.
PROGRAM HIGHLIGHTS
Mr. Bradley will cover:
- History and background of the Johnson Amendment
- How the new Trump Executive Order affects the Johnson Amendment
- What nonprofits and who is covered by the new Executive Order
- The nature of the political activities that will be permitted under the Executive Order
- Effect of the Johnson Amendment on your nonprofit
- What types of political activities are permissible without jeopardizing your 501 (c)(3) status
- Penalties for improper nonprofit activities
- Effect of possible changes on your nonprofit
John Bradley Attorney at Law
John Bradley is an attorney in the West Columbia, South Carolina office of Moore, Taylor & Thomas, P.A. In his 25 plus years of practice has involved numerous areas of law including appellate practice in state and federal courts, construction law, commercial liability, and products liability. His present practice primarily focuses on representing physicians, hospitals and medical care providers in the defense of professional negligence claims as well as representing and advising educators in employment matters before their local school boards and the State Department of Education.
John has long been active in nonprofits at the local and state level. He is a former president and current vice president and volunteer of the Friends of the Richland Library, a nationally recognized library system. He presently serves as a member of the Richland Friends Book Sale Committee, a group that raises money for the Friends through quarterly book sales, put on entirely through volunteer effort. As president of the Richland Library Friends he served as a member of the Richland Library Foundation Board. He is immediate past president and current board member of the Friends of South Carolina Libraries, an organization made up of library friends groups throughout the state of South Carolina. His duties and responsibilities as president included working and consulting with local Friends groups as well as with individuals interested in forming friends groups.
An avid runner, John presently serves on the board for the Carolina Marathon Association, an organization that puts on two showcase running events in Columbia, the Governor’s Cup Road Race and the Heart and Sole race. He has served as race director and course manager for several other local road races.