Reference · stays inside this course
Appendix J — U.S. Nonprofit and Foreign-Principal Compliance Note
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Appendix J — U.S. Nonprofit and Foreign-Principal Compliance Note This appendix is a training warning, not legal advice. If ReJEWenate activities are conducted through a U.S. section 501(c)(3) charitable organization, federal tax rules prohibit participation or intervention in campaigns for or against candidates for public office. Lobbying is governed by separate rules. Ambassadors acting in role should not use Academy resources to endorse, oppose, rate or coordinate activity for candidates. The U.S.
Foreign Agents Registration Act (FARA) can create registration and disclosure obligations in specified circumstances involving activity at the order, request, direction or control of a foreign principal. ReJEWenate should preserve its independent civil-society governance and obtain qualified legal review before accepting foreigngovernment/foreign-principal direction, funding conditions or tasking that could affect public-relations, political, representational or fundraising activity. Core Sources and Required Reading
IRS, Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations. www.irs.gov/charities-nonprofits/charitable-organizations/restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations
IRS, Lobbying. www.irs.gov/charities-non-profits/lobbying
U.S. Department of Justice, FARA. www.justice.gov/nsd-fara
U.S. Department of Justice, FARA Frequently Asked Questions. www.justice.gov/nsd-fara/frequently-asked-questions