Proposed “Johnson Amendment” repeal would harm 501(c)(3)s
by Linda M. Czipo
Since 1954, tax law has contained a provision prohibiting 501(c)(3) organizations from directly or indirectly attempting to influence the election or defeat of any candidate for public office. This ban, also known as the Johnson Amendment for its sponsor, then-Senator Lyndon B. Johnson, applies not only to churches, but to all 501(c)(3) organizations.
In the wake of last week’s 2016 presidential election, there is clearly a high degree of uncertainty, speculation and concern across the country. It would be foolish and presumptuous of me to pretend to have any great wisdom to offer as we embark on this new chapter. But like most everyone else, I’ve certainly given it a lot of deliberation. So I humbly offer a few thoughts, some professional and some personal, as we move forward – with advance apologies that this might be a little disjointed.
On the professional:
The work that non-profits do remains more important than ever.
Non-profits are often the backbone of communities, providing programs and services that make communities good places to visit, live and work; employing members of the community; and providing training and education that helps people find and keep jobs. Non-profits are also often the first, last or only source of help for people in distress.
We’ll know more in the coming weeks as appointments and proposed policies take shape, but one thing is certain: the people that rely on us need our voices, our advocacy, our programs and our protection. This was the case before November 8, and it’s just as true now.
Every year around this time, a question hangs in the air for non-profits and businesses like storm clouds in the sky: Will a hurricane affect our area and our ability to serve our communities?
Now at the midpoint of the 2016 Atlantic hurricane season, activity has been relatively muted so far and the few storms named have not resulted in significant damage to the New Jersey area. But with the most active period of the violent weather approaching, many meteorologists believe the quiet trend could make a 180-degree shift, the likes of which hasn’t been seen since Superstorm Sandy came ashore in 2012, according to a newly released forecast from the National Oceanic and Atmospheric Administration (NOAA).
According to NOAA, there’s a 70 percent chance that between two and four major hurricanes will develop between now and November 30, the last official day of the hurricane season.
Is your organization growing out of a home office or considering moving your established set-up to a new facility? Before getting into the details of searching, your board should discuss the big picture issues such as:
Will a new location help our mission and the community we serve?
Even though change can be exciting, for some moving your office from one location to another can be a daunting task. Many of the things you, your staff and volunteers are accustomed to may now turn into expenses for your organization. To make the process a bit easier, below are ten key questions to ask when searching for your new location.