Counseling at the intersection of tax, campaign finance and lobbying, Perkins Coie helps guide tax-exempt organizations, including charities and foundations (501(c)(3)s), social welfare groups (501(c)(4)s), trade associations (501(c)(6)s), and political organizations (527s, through the complex regulations governing political speech.
Tax-exempt groups entering and engaging in lobbying and political activity frequently find regulatory demands overwhelming and missteps can undermine their core missions or even threaten their existence. We advise on regulatory compliance, permissible activities and the many hoops and hurdles at the state and federal levels, and assist with the strategic coordination of multiple efforts related to the following areas:
- Entity formation and corporate governance
- Federal and state lobbying and ethics law compliance
- Federal and state campaign finance laws
- Communications: electronic, social media and other platforms
- Federal Election Commission issues
- Internal Revenue Service and state tax concerns
Strategic Counsel to Issue and Affiliated Groups
With one of the largest political law firm practices, Perkins Coie represents numerous affiliated and multi-organizational structures such as those connected to PACS and progressive and nonpartisan issue groups. Representative clients include NARAL Pro Choice America, NextGen Climate and Americans for Responsible Solutions.
Often serving as a de facto general counsel for tax-exempt entities, Perkins Coie attorneys advise clients with a range of budgets to provide a full-spectrum of operational and regulatory counsel focused on maximizing groups’ efforts and impact in the political space. In addition, we represent clients before the Internal Revenue Service and before federal and state lobbying and campaign finance regulators, and in federal court on nonprofit tax and campaign finance issues.