Sep 20, 2023
On this episode, continuing our celebration of yesterday's national voter registration day we're revisiting a segment of our foundation myth busting episode all about funding nonpartisan voter registration drives.
Lawyers for this episode
MISCONCEPTION: Foundations can’t fund public charity voter registration drives
· Both private and public foundations can fund the NONPARTISAN voter registration activities of public charities, but the rules for private foundations can be a bit complicated...
· VR Drive must be nonpartisan, over multiple election cycles, in five or more states and cannot be subject to conditions requiring use of the funding in a specific state or election cycle.
· There are also requirements related to the grantee’s finances (e.g. at least 85% of organization’s income must be spent on activities relating to the purposes for which it was organized)
· Public charities can receive an advanced ruling from IRS certifying their ability to receive private foundation voter registration grants (confirms that organization meets the requirements of sec. 4945(f) of tax code)
This segment was originally podcast June 23, 2021.