{"podcast":{"title":"Rules of the Game: The Bolder Advocacy Podcast","slug":"rules-of-the-game-the-bolder-advocacy-podcast-744868","podcast_index_feed_id":744868,"rss_url":"https://rulesofthegame.libsyn.com/rss","website_url":"https://afj.org/podcast","image_url":"https://static.libsyn.com/p/assets/3/1/a/e/31ae8c4533ab742d/RoTG.png","author":"Alliance for Justice","episode_count":100,"summary":"Nonprofits are important advocates on issues critical to every community, but sometimes the rules and regulations of advocacy can be barriers to entry. In Rules of the Game, Bolder Advocacy attorneys at Alliance for Justice use real examples to demystify these laws to help 501(c)(3) and 501(c)(4) nonprofits be bolder advocates, whether holding elected officials accountable, educating candidates, engaging voters, or lobbying for policy change. Entertaining legal education, not legal advice!","last_synced_at":"2026-07-08T22:20:06.614648+00:00","page_url":"https://stenobird.com/podcast/rules-of-the-game-the-bolder-advocacy-podcast-744868"},"episode":{"title":"Back to Basics: Comparing Tax-Exempt Organizations","slug":"back-to-basics-comparing-tax-exempt-organizations","published_at":"2025-10-01T11:00:00+00:00","page_url":"https://stenobird.com/podcast/rules-of-the-game-the-bolder-advocacy-podcast-744868/back-to-basics-comparing-tax-exempt-organizations","show_page_url":"https://stenobird.com/podcast/rules-of-the-game-the-bolder-advocacy-podcast-744868","url":"https://rulesofthegame.libsyn.com/back-to-basics-comparing-tax-exempt-organizations","audio_url":"https://traffic.libsyn.com/secure/rulesofthegame/ROTG141_back_to_basics.mp3?dest-id=2280527","summary":"With school back in session and fall in the air, it's the perfect time to get back to basics on the Rules of the Game podcast. On today's episode, we'll review how the advocacy rules differ across the various types of tax-exempt organizations, including 501(c)(3)s, 501(c)(4)s, and PACs. Whether you're a seasoned advocate or just starting out, understanding these fundamentals is crucial for crafting bold advocacy plans that maximize your capacity and comply with the appropriate rules. Join us for a quick refresher! Attorneys for this Episode Melissa Marichal Zayas Natalie Ossenfort Susan Finkle Sourlis Comparison of tax-exempt organizations There are many different types of tax-exempt organizations – our federal tax code offers 29 different types of tax exemptions to choose from! 501(c)(3)s 501(c)(3) organizations are tax-exempt, and donations to 501(c)(3)s are tax deductible. With this favorable treatment come some restrictions related to lobbying and election season advocacy. · Public Charities (including Community / Public Foundations) o Prohibited from supporting or opposing candidates for public office o Allowed to lobby so long as they stay within certain lobbying limits and use unrestricted dollars to pay for lobbying activities o May also conduct nonpartisan election-related activities including voter outreach, voter education, voter registration, etc. · Private Foundations o Prohibited from supporting or opposing candidates for public office o Effectively barred from lobbying due to a steep excise tax that applies to private foundation lobbying expenditures o Should also be aware of specific rules related to voter registration activities 501(c)(4) social welfare organizations, 501(c)(5) unions, and 501(c)(6) trade associations These organizations enjoy tax exem…","meta_description":"With school back in session and fall in the air, it's the perfect time to get back to basics on the Rules of the Game podcast. On today's episode, we'll r…","key_points":[],"chapters":[],"topics":[],"duration_seconds":1349,"processing_state":"not_requested","actions":[{"name":"request_transcript","method":"POST","url":"https://stenobird.com/v1/public/podcasts/rules-of-the-game-the-bolder-advocacy-podcast-744868/episodes/back-to-basics-comparing-tax-exempt-organizations/transcription-requests","description":"Idempotently request low-priority transcript generation for this episode."},{"name":"read_markdown","method":"GET","url":"https://stenobird.com/podcast/rules-of-the-game-the-bolder-advocacy-podcast-744868/back-to-basics-comparing-tax-exempt-organizations.md","description":"Read the agent-friendly Markdown representation of this episode resource."}]}}