Briefly, 501(c)(3)s may only engage in public education and insubstantial lobbying. They may engage in nonpartisan voter registration, voter education, and GOTV (get-out-the-vote). In conducting "issue advocacy" a 501(c)(3) may not promote or criticize particular candidates. Campaign intervention is strictly prohibited. Article 12 of the ARRL Articles of Association is written in order to conform to this.
 
We could form an affiliated 501(c)(4), which is a social welfare organization. Contributions to a 501(c)(4) are not tax deductible and there are other tax limitations. In turn, the 501(c)(4) could form a PAC. The rules governing all of this are quite complicated and are intended to prevent any of the resources of the 501(c)(3) being used to fund political activity, as well as to ensure that there is public disclosure of the sources and uses of the PAC's funds.
 
There is a discussion of the relationship between 501(c)(3)s and affiliated 501(c)(4)s at http://www.irs.gov/pub/irs-tege/topici02.pdf, pages 32-35. Other than to form a PAC there isn't any particular benefit to us from having a 501(c)(4) since the amount of lobbying we are required to do falls within the "insubstantial" definition.
 
Dave K1ZZ
 
-----Original Message-----
From: Weaver, Jim K8JE (DIR, GL)
Sent: Sunday, August 17, 2003 12:40 PM
To: arrl-odv
Subject: [ARRL-ODV:9272] Re: Ham Radio PAC?

Chris,

 

Thanks.  I interpret what you have said relates only to ARRL as a 501c3 organization, only.  Thinking more broadly (clearly not in terms of ARRL as defined by statutes) we ought to be able, if we wish, to set up a separate PAC organization (is it 501.c.4?) and indirectly (even directly?) control it, though, couldn’t we?

 

Another question I have is:  Just how far can we go toward PACism without jeopardizing our 501.c.3?  Handing out money would not be possible, but what is?

 

73,

 

Jim W.

 

Jim Weaver, K8JE, Director, Great Lakes Division
k8je@arrl.org  -  Tel. 513-459-0142

ARRL -- The reason Amateur Radio is!

GREAT LAKES DIVISION CONVENTION, September 6, 2003:  See http://greatlakes.arrl.org