Sarah Mooney focuses her practice on advising nonprofit organizations on a wide range of corporate, tax, regulatory and legislative matters. Ms. Mooney advises clients with respect to formation, governance, contracts, employment matters, antitrust matters, conflicts of interest, codes of conduct and ethics investigations.
Ms. Mooney also advises clients on a range of tax matters, including, unrelated business income, Form 990 reporting, audits, excess benefit transactions and compensation arrangements, excise taxes, self-dealing, grant-making, and expenditure responsibility, charitable giving, lobbying and political activities, and business combinations. She regularly monitors legislation, regulations and rulings that may impact nonprofit organizations.
Session takeaways: -Become familiar with the different lobbying measures for a 501(c)(3), (c)(4), (c)(5), and (c)(6) -Understand the different lobbying definitions and reporting rules -Recognize the interplay between the IRS and Lobbying Disclosure Act (LDA) rules -Lobbying at the state level -Learn about the interplay between lobbying and ballot initiative/measure/referendum activity