Category: Uncategorized

"501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign"

By Rik Keller

In return for tax-exempt status, a 501(c)(3) nonprofit organization like the Vanguard promises the federal government that it will not engage in “political campaign activity.” If it does, IRS regulations mandate that the nonprofit lose its tax-exempt status and will be subject to other financial penalties [my emphasis]:

 “All section 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.  Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes.

https://www.irs.gov/charities-non-profits/charitable-organizations/the-restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations

The same IRS guidance goes onto state that 

“Certain activities or expenditures may not be prohibited depending on the facts and circumstances.  For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in a non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner.

On the other hand, voter education or registration activities with evidence of bias that (a) would favor one candidate over another; (b) oppose a candidate in some manner; or (c) have the effect of favoring a candidate or group of candidates, will constitute prohibited participation or intervention.”

For a list of examples of the types of political campaign activities by nonprofit organizations that are banned by federal law, see: https://www.nolo.com/legal-encyclopedia/limits-political-campaigning-501c3-nonprofits-29982.html

These include:

• “criticizing or supporting a candidate on the organization's website”
• Publishing “materials that support (or oppose) a candidate”

Even publishing statements supporting or opposing candidates for office written by others is a violation: Federal code states that nonprofits may not “participate in, or intervene in (including publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for political office.” (see 26 U.S.C. Section 501(c)(3)) https://www.councilofnonprofits.org/tools-resources/political-campaign-activities-risks-tax-exempt-status

It is important to note that this prohibition against partisan political campaign activity is defined as “supporting or opposing a candidate for public office” and is considered different from lobbying or legislative activities. The Vanguard has conducted such political campaign activity against Jim Provenza and supporting Linda Deos on multiple occasions. And it is not the first instance of this type of violation of federal law by the Vanguard:

• Anti-Reform Group Does IE in Supervisors Race
• Reisig Endorsement Raises Concerns about Provenza
• Monday Morning Thoughts: DA Reisig, Dunning Respond to Letter on Provenza Race; Reisig Gets A Lot Wrong Here
• Letter: Deos Shares My Values
• Letter: I Support Linda Deos

The situation gets even more shady when one considers the Vanguard’s advocating and support for such issues as the SB50 real estate bill at the state level and the proposed ARC project locally which will be on the ballot in November. In this case, the Vanguard has strongly advocated for this proposed legislation and intertwined this with commentary about candidates for public office like SB50 author California State Senator Scott Wiener and the candidates for the Yolo County Board of Supervisors. The IRS can find that “even an unbiased, neutral questionnaire to be problematic if an organization posts the candidates’ responses on its website, and other sections of the organization’s website advocate for a particular position on the issues mentioned in the questionnaire… by including the organization’s own viewpoint on the website, the organization is telling readers the “correct” position on each issue, and from that readers could then infer which candidates the organization would support.” https://bolderadvocacy.org/advocacy-defined/you-have-questions-we-have-answers/

Finally, while federal tax law prohibits 501(c)(3) nonprofit organizations from supporting or opposing candidates for public office, they may–to a very limited degree–support and oppose ballot measures and other legislation under the federal tax law definition of “lobbying.” However, the Vanguard is doping this to a degree far beyond what is allowable under federal law. The following is a description of the types of activities that fall under the definition of “lobbying”

As stated 

“for IRS purposes, your nonprofit engages in lobbying anytime it attempts to persuade members of a legislative body to propose, support, oppose, amend, or repeal legislation. "Legislation" means anything a legislative body must vote to adopt or reject–whether a law, resolution, proposal, nomination, treaty, zoning rule, or anything else. It also includes things like referendums, initiatives, and constitutional amendments that must be placed on the ballot and voted on by the general public. Lobbying, then, means trying to persuade a member of Congress, state legislator, city council member, county board of supervisors member, and even a member of a foreign legislature or parliament, to vote in a certain way. It also means trying to help to enact or oppose a law or other item that would have to be voted on to take effect.

However, there does not have to be a specific law pending in a legislative body for lobbying to occur. Lobbying includes support or opposition for proposed laws that are a long way from actually being voted on…”

https://www.nolo.com/legal-encyclopedia/how-much-lobbying-can-nonprofit-do.html

Under IRS rules, a nonprofit qualifies for tax-exempt status as long as no “substantial part” of its overall activities relates to influencing legislation or carrying on propaganda. While there is no objective standard, the IRS has previously found that if as little as 5% of an organization’ time is spent on lobbying that meets the “substantial part” threshold and is a violation that can result in stripping the nonprofit tax status. Considering Greenwald is listed as the only author on pro development City of Davis land use stories that are run in the Vanguard daily he is clearly spending a significant amount of his time lobbying the Davis City Council.

In conclusion, the Vanguard has violated federal nonprofit law in multiple ways: by conducting partisan campaign activities both directly and indirectly, and by tying issue advocacy to political candidates. It has also violated the prohibition against using a substantial part of its time/energy/expenditures for issue lobbying. 

These are a few of the things I love about our campaign:

-We are putting forth a vision for a healthy future that so many people resonate with and want to co-create.

-We seek to live our values and actualize this vision right now, not just talk about it.

-We are not producing toxic waste by printing lawn signs.

-We are running on the people power of those who are helping to co-create a Local Green New Deal.

(more…)

By Colin Walsh

If you have a yard, I hope you planned on getting all your spring cleaning done this weekend. Next week is the last time the Claw will be coming by for months. (See the helpful city chart for details). After next week any piles you put in the street will sit and molder until the first week in May.

Or if someone tosses a cigarette into the pile of dry leaves and sticks it may smolder instead.

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Dear Linda,

This is a sad letter to write. I am writing to let you know how disappointed I am.

I have given you the benefit of the doubt many times before, but I can’t do it anymore. This recent time you changed your position on an issue important to me was one time too many.

I remember back before you ran for Davis City Council in 2016, we sat on the patio at the Co-op talking about your potential candidacy. It was a cool evening, but the conversation was warm. We were friends who had worked on a campaign together before. I remember suggesting then that you run for County Board of Supervisors, because I knew that so many of the issues you were interested in were actually dealt with at the county level and not at the City Council. I think I may have been the first to suggest your current campaign.

(more…)

City of Davis Notice of Planning Commission Workshop for Aggie Research Campus
Wednesday, February 26, 2020,
Starting at 7:00 PM
Davis City Hall Community Chambers, 23 Russell Blvd., Davis, CA 95616.

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By Kirsten Elise

I was on the phone with a dear friend last night and after I shared that I was considering going canvassing for Bernie this weekend, she told me that she wasn't going to vote in the upcoming election. I imagine that I might have other friends who also may not be planning to vote for various reasons. I don't really know all the reasons that people have for not voting, but I feel called to share why I vote in the hopes it might inspire someone out there.

Its true, our political system is completely corrupt and broken and so I can understand why you might not want to participate in it. AND, the thing is that the only way we can change the system is by participating in it and transforming it from the inside out and that means getting involved in some way.

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This video is from the Davis College Democrats' forum of the Yolo County Supervisor Candidates for the 4th District held on the UC Davis Campus February 11, 2020.

The video is reposted with permission from the DCD.

https://www.facebook.com/daviscollegedemocrats/

Dear Editor,

I am supporting Jim Provenza for re-election to the Board of Supervisors on March 3. I have worked closely with Jim on public safety issues. As a former special assistant district attorney, Jim understands the need for active community engagement and public safety.

Jim is an advocate of smart on crime policies. He supports alternatives to incarceration for those who are suffering from mental illness and other non-violent offenders, while working to assure that that we have the resources we need to address violent and serious crime.

Jim is a strong supporter of our Day Reporting Center, an innovative program that reduces recidivism by delivering education, treatment and job training as an alternative to incarceration in county jail. He is also a supporter of our neighborhood courts and successfully advocated for the establishment of a second mental health court.

While supporting creative approaches, Jim stands with law enforcement in its effort to assure that the public is protected and that consequences are imposed upon those who endanger our community.

Jim Provenza has earned your vote.

Sheriff Tom Lopez

UC Davis Press Release

By Julia Ann Easley

 

While the city of Davis rental market remains tight, a few more apartments are vacant compared to last year, according to a survey commissioned by Student Housing and Dining Services at UC Davis and released today (Feb. 5).

 

The blended vacancy rate — including apartments leased by the unit and by the bed — is estimated to be 1.0 percent, compared with 0.5 percent in fall 2018. Rents increased by an average of 5.5 percent.

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I am writing to encourage a vote for Jim Provenza for Yolo County Supervisor.  There are many good reasons to support Jim, including his efforts on behalf of children, seniors, our schools, and those in need.  But I would like to focus on another important, probably less well known, achievement – his acquired expertise and knowledge of regional water policy and the Sacramento-San Joaquin Delta.  This includes Putah Creek, Cache Creek, both tributaries to the Yolo Bypass, and the Yolo Bypass itself.

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