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Explore essential compliance guidance for political organizations navigating campaign finance, lobbying disclosure, and election law requirements. From 501(c)(4) advertising rules to FEC filing deadlines, these expert insights address the regulatory complexities facing corporations, associations, and PACs during election cycles.
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As the 2026 election season intensifies, many organizations are exploring 501(c)(4)s as vehicles for political engagement - but the rules around related communications can be nuanced. In this short video, Tom Antonucci and Andrew Woodson break down the IRS and FEC rules that apply to certain ads run by 501(c)(4) organizations. They highlight how factors like timing, targeting, and tone can impact tax compliance, and they cover two key categories: electioneering communications, which can trigger donor disclosure when ads reference federal candidates within certain pre-election windows, and independent expenditures, which explicitly advocate for or against a candidate and require broader disclosure of donors contributing for “political purposes".
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