Nonprofits organized under Section 501(c)(4) of the Internal Revenue Code (IRC) play an ever-growing role in politics and public policy advocacy. These 501(c)(4) organizations may accept unlimited ...

I seem to have been on a writing sabbatical for the last year. Over the course of the year, I have discovered a few new planning ideas to share going forward. From previous articles you already know ...

After a gunman killed 19 children and two teachers at an elementary school in Uvalde, Texas, the National Rifle Association (NRA), a gun rights advocacy group, has faced increased criticism. An income ...

Many dark money groups that raise funds for political and social causes and don’t pay taxes aren’t notifying the Internal Revenue Service of their intent to operate as tax-exempt organizations under ...

Forbes contributors publish independent expert analyses and insights. Matthew F. Erskine is a trusts and estates attorney. In the ever-changing landscape of philanthropy, the limitations of ...

The Internal Revenue Service issued a revised Form 1024-A application Tuesday for tax-exempt status under Section 501(c)4 of the Tax Code, along with instructions permitting it to be filed ...

Two years after finding the IRS used inappropriate criteria when reviewing applications for tax-exempt status under Sec. 501(c)(4) and delayed the processing of some applications—a report that led to ...

President Obama’s allies, zeroing in on Republican Mitt Romney as a 2012 opponent, are spending $100,000 on ads painting a dark picture of “Mitt Romney’s America.” The ads are produced by Priorities ...

What’s all the hubbub about 501(c)(4)s, PACs, and their impact on elections? And why are Orem voters right to be concerned about “dark money” in local politics? First, let’s clear up the basics. A PAC ...