Each
Column
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A
Mix!
100
The Organization may not attempt to influence legislation as a substantial part of its activities.
What is a 501(c)3.
100
The Organization's purpose is to lead education reform awareness, understanding and engagement activities on university campuses nationwide, bringing student voices together as stakeholders in the education system.
What is SFER, the c3.
100
The Organization's purpose is to train, and mobilize undergraduate students to engage in direct, grassroots, and political advocacy in support of reforms and changes necessary to fix our schools, for the benefit of parents and children.
What is SFER Action Network.
100
True/False: a c3 is eligible to receive to receive tax-deductible contributions.
What is TRUE.
100
Which organization can share its earning with any private shareholder or individual, SFER the c3 or SFER AN, the c4?
What is NEITHER. Both must be organized and operated exclusively for exempt purposes, and none of either of its earnings may inure to any private shareholder or individual.
200
What happens if SFER violates the Restriction of Political Campaign Intervention prohibition?
What is "Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes."
200
The primary activity of SFER AN is engaging in political activities because it's a c4.
What is FALSE. SFER AN may engage in SOME political activities, so long as that is not its primary activity.
200
SFER is restricted in how much political and legislative (lobbying) activities we can conduct. True or false?
What is TRUE.
200
True/False. In a c4, lobbying counts as engaging in political activities. and, why?
What is False. Lobbying is seen as a means of attaining social welfare purposes so it can be a c4's primary activity. Engaging in political activities cannot be a c4's primary activity.
200
What does it mean to be exempt under a 501(c)3? Name 3 things.
What is: 1) organized and operated exclusively for exempt purposes 2) none of its earnings may inure to any private shareholder or individual 3) it may not attempt to influence legislation as a substantial part of its activities 4) it may not participate in any campaign activity for or against political candidates 5) is eligible to receive to receive tax-deductible contributions 6) is restricted in how much political and legislative (lobbying) activities they may conduct
300
What does it mean to be exempt under a 501(c)4? Name 3 things.
What is: 1) organization must not be organized for profit 2) must be operated exclusively to promote social welfare (must operate primarily to further the common good and general welfare of the people of the community) 3) its earnings may not inure to the benefit of any private shareholder or individual. 4) lobbying programs is a permissible means of attaining social welfare purposes 5) The promotion of social welfare does not include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office. 6) may engage in some political activities, so long as that is not its primary activity. 7) Contributions are generally are not deductible as charitable contributions for federal income tax purposes. 8) The organization may be required to disclose that contributions are not deductible when it solicits contributions
300
How much lobbying may a c4 organization engage in, if that lobbying is related to the organization's exempt purpose?
What is UNLIMITED. Lobbying is considered a means of promoting social welfare in a c4.
300
Name 2 actions that clearly violates the prohibition against political campaign activity.
What is: 1) directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. 2) Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office
300
Are contributions to SFER AN deductible for federal tax income purposes?
What is no. If someone donates to SFER AN, they can't write it off as a tax deduction.
300
Organizations may engage in an unlimited amount of lobbying, provided that the lobbying is related to the organization's exempt purpose. Is this SFER or SFER AN?
What is SFER AN, the c4.
400
What are 3 situations in which PDs would need to record c4 hours?
What is: 1) Talking to Adam (or anyone else on the team - like Debby or Alexis) about SFER AN's Fellowship Program 2) Meeting with members of legislative body or government body 3) Going to the capitol 4) Attending or hosting a rally
400
What will PDs often be asked to do?
What is register as a lobbyist on behalf of SFER in the state that they work in.
400
Which of SFER's organizations - SFER or SFER AN - is not eligible to receive tax-deductible contributions if they are engage in political activity and lobbying.
What is a c4.
400
A c3 organization contributing to public statements of position does what?
What is violates the Restriction of Political Campaign Intervention. All 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity.
400
The organization may engage in political campaigns on behalf of or in opposition to candidates for public office provided that...
What is ... such intervention does not constitute the organization's primary activity.
500
Go to this person for questions regarding recording your c3/c4 lobbying hours.
Who is Egda!
500
The following are all examples of what, and must be recorded as what? - CCEJ - canvassing for a candidate supporting a candidate - voter education that would favor a candidate or group of candidates in any type of race. - GOTV campaigns
What is POLITICAL ACTIVITY. Must be recorded as c4 hours.
500
Who's responsibility is it to ensure registration and reporting forms are filed correctly, on time, to attend any training required by state law? and to be otherwise in compliance with state regulations and/or the disclosure of any lobbying work done on behalf of the organization?
What is SFER Program Directors.
500
They are responsible for any sanctions against staff members that neglect to provide complete, timely and accurate information to the lobbying division of their state or fail to respond to requests for information.
Who is the staff member who neglected those things. SFER is not responsible for that.
500
It is important that we maintain clear records of time allocation why?
What is so we comply with IRS guidelines regarding lobbying and political campaigning and don't get shut down forever and fined a ton of money.
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