[Audio] REFRESH Election Year Issues for Private Foundations and Public Charities: Legislative Lobbying Activities by Public Charities

Welcome to EO Radio Show – Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is episode 147 of EO Radio Show. As most listeners are undoubtedly aware, 2026 is an election year. Charities and private foundations should refresh their understanding of election-year issues to remain exempt under Internal Revenue Code section 501(c)(3). This week's episode is a refresh of the show's episode 7, originally released in 2022. Today's focus is on allowable educational and advocacy activities... By: Farella Braun + Martel LLP