Affinity Bar Associations: Using Your Voice to Effectuate Change

FEC, 501(c)(6) organizations may also spend money to advocate to the general public for the election or defeat of a candidate, as long as those activities are not coordinated with candidates [See “Independent Expenditures: What are they and what are the rules”]. [...] When it comes to statements made by candidates for public office in the context of an election, a 501(c)(3) may comment, but it should have a good non-election related reason (e.g., to correct a factual error), and the subject of the 501(c)(3)’s comment should be one that is important and relevant to the association’s mission. [...] Therefore, 501(c)(6) associations that lobby must track their lobbying and political activity expenditures and then report to their members each year the percentage of their membership dues that are nondeductible as a result of these expenditures (or, alternatively, the association can elect to pay a “proxy tax” directly on these amounts to the IRS). [...] Our 501(c)(6) bar association has been invited to join a coalition to advocate for bills strengthening the response to hate crimes, as well the nomination of more AANHPI judges to the federal courts. [...] The coalition has decided to participate in a “Lobby Day on the Hill” to educate members of Congress and Congressional staffers on issues of importance to the AANHPI community.