[CW] ARRL Lobby

Wed, 06 Aug 2003 04:37:19 +0000

John,
   I think that the "litmus test" is whether or not the 501(c)(3) 
organization involves itself in political activity that would financially 
benefit a particular candidate and/or political party.  For example, if the 
ARRL got involved in the election/re-election campaign of a particular 
congress-critter, that would not be allowed for a 501(c)(3) organization.  
They can't give $1000 to Sen. Smith for his re-election because he did (or 
might) sign on to a specific piece of legistation dealing with ham radio.
   They can lobby the politicians about "issues" that affect their 
"membership".  They can go to Sen. Smith and "educate" him about ham radio, 
encourage him to support a piece of legislation - even give him some free 
publicity about his support.  That is all allowed, as long as no money 
changes hands.

72 es oo

Dennis - WB0WAO

EN84ij Iosco County, Michigan
MultiPig+ #3 - K2 #3555
DSW-II-20 - SW-40+ - SW-30+
RM-20 - RM-40

NJQRP #329 - FPQRP #-347 - SOC #499
GACW #622 - ARS #1363 - QRP Canada #248
FISTS # 9299
Charter Member - Michigan DX Association
www.qsl.net/wb0wao
:=)

>From: "W2AGN" <[email protected]>
>To: [email protected], [email protected]
>CC: [email protected]
>Subject: [CW] ARRL Lobby
>Date: Tue, 05 Aug 2003 15:07:15 -0400
>
>I did a little research on this "lobbying" question. First:
>
>"The American Radio Relay League (ARRL) is a tax-exempt, non-profit
>organization as described in Section 501(c)(3) of the Internal Revenue
>Code. Contributions are tax-deductible to the extent permitted by law.
>Under Internal Revenue Service guidelines, the estimated value of any
>benefits you may receive in exchange for a contribution of $250 or more
>must be deducted from the amount of your contribution to determine the
>tax-deductible amount."
>
>Now, that means according to the law.
>
>"Tax-exempt nonprofit organizations categorized under IRC 501(c)(3) in
>federal law [i.e. 26 USC 501(c)(3)] are generally permitted to "lobby" to
>some extent, but are absolutely prohibited from engaging in "political
>activity." The distinction between these two activities is crucial, but
>not always simple to make. Under federal law (IRC 501), lobbying to an
>extent beyond an "insubstantial" amount is only permitted by IRC
>501(c)(3) organizations that may and do elect to qualify under the IRC
>501(h) rules, which provides strict financial limits for lobbying
>expenditures. Violation of the laws and regulations controlling lobbying
>and political activity can result in any or all of: fines (in the form of
>excise taxes) against the organization, personal fines against
>organization managers, and loss of federal tax-exemption recognition."
>
>So the ARRL is hamstrung because of their tax-exempt status. Again, the
>comparison made with the NRA, which chooses to FULLY represent its
>members and is NOT a tax exempt organization is valid.
>---
>+-++-++-++-++-+   John L. Sielke
>|W||2||A||G||N|        http://www.w2agn.net [UPDATED]
>+-++-++-++-++-+    Ex-K3HLU,TF2WKT,W7JEF,W4MPC,N4JS
>
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