On 2013-06-24 at 19:55 -0400, Evan Pettrey wrote: > I was not around back when all of the USENIX/SAGE/LOPSA hoopla was going on > so I can't comment on that. However, my understanding of tax law is such > that while it would be a violation of our 501c3 status to come out and > endorse a candidate, it is within the law for us to offer advocacy on > issues we find important as a profession and organization.
> Is there a specific issue prompting this to be brought up or is this more > out of curiosity? This is a sysadmin list, and a certain sysadmin has just become infamous for how he used his privileged access. Irregardless of what many of us feel about his motivations and his duty to his country, and please let's not turn this thread into a discussion of that, I think it's "highly likely" that the congresscritters will turn an eye to our profession and new legislation may be coming in the next couple of years. If anyone thinks there won't be any legislative fallout for our profession from recent events, then I have a bridge to sell you. London Bridge, brought it with me from the UK. Only two previous owners, yours for a low price. I think it would be highly advisable for the Board to seek urgent clarification over what the boundaries are for what LOPSA can do in its current form and how a spun-off subsidiary might help or hinder here. http://www.law.cornell.edu/uscode/text/26/501 (3) Corporations, and [...], no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation (except as otherwise provided in subsection (h)), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. "or otherwise attempting, to influence legislation". Subsection h follows below, long-lines intact (sorry). This is all obviously subject to professional legal interpretation. Although currently a Software Engineer, there's still a distinct SA bias to my work and, I anticipate, to my future career. As a member of LOPSA, given current events, I would very much like the board to ascertain what the ground rules are and prepare to face new acts or amendments that come along so that we can respond and try to ensure that we do not become scapegoats. If you have responsibility without authority, you're a scapegoat. (paraphrasing from memory from Aeleen Frisch's Essential System Administration). -Phil ----------------------------8< cut here >8------------------------------ (h) Expenditures by public charities to influence legislation (1) General rule In the case of an organization to which this subsection applies, exemption from taxation under subsection (a) shall be denied because a substantial part of the activities of such organization consists of carrying on propaganda, or otherwise attempting, to influence legislation, but only if such organization normally— (A) makes lobbying expenditures in excess of the lobbying ceiling amount for such organization for each taxable year, or (B) makes grass roots expenditures in excess of the grass roots ceiling amount for such organization for each taxable year. (2) Definitions For purposes of this subsection— (A) Lobbying expenditures The term “lobbying expenditures” means expenditures for the purpose of influencing legislation (as defined in section 4911 (d)). (B) Lobbying ceiling amount The lobbying ceiling amount for any organization for any taxable year is 150 percent of the lobbying nontaxable amount for such organization for such taxable year, determined under section 4911. (C) Grass roots expenditures The term “grass roots expenditures” means expenditures for the purpose of influencing legislation (as defined in section 4911 (d) without regard to paragraph (1)(B) thereof). (D) Grass roots ceiling amount The grass roots ceiling amount for any organization for any taxable year is 150 percent of the grass roots nontaxable amount for such organization for such taxable year, determined under section 4911. (3) Organizations to which this subsection applies This subsection shall apply to any organization which has elected (in such manner and at such time as the Secretary may prescribe) to have the provisions of this subsection apply to such organization and which, for the taxable year which includes the date the election is made, is described in subsection (c)(3) and— (A) is described in paragraph (4), and (B) is not a disqualified organization under paragraph (5). (4) Organizations permitted to elect to have this subsection apply An organization is described in this paragraph if it is described in— (A) section 170 (b)(1)(A)(ii) (relating to educational institutions), (B) section 170 (b)(1)(A)(iii) (relating to hospitals and medical research organizations), (C) section 170 (b)(1)(A)(iv) (relating to organizations supporting government schools), (D) section 170 (b)(1)(A)(vi) (relating to organizations publicly supported by charitable contributions), (E) section 509 (a)(2) (relating to organizations publicly supported by admissions, sales, etc.), or (F) section 509 (a)(3) (relating to organizations supporting certain types of public charities) except that for purposes of this subparagraph, section 509 (a)(3) shall be applied without regard to the last sentence of section 509 (a). (5) Disqualified organizations For purposes of paragraph (3) an organization is a disqualified organization if it is— (A) described in section 170 (b)(1)(A)(i) (relating to churches), (B) an integrated auxiliary of a church or of a convention or association of churches, or (C) a member of an affiliated group of organizations (within the meaning of section 4911 (f)(2)) if one or more members of such group is described in subparagraph (A) or (B). (6) Years for which election is effective An election by an organization under this subsection shall be effective for all taxable years of such organization which— (A) end after the date the election is made, and (B) begin before the date the election is revoked by such organization (under regulations prescribed by the Secretary). (7) No effect on certain organizations With respect to any organization for a taxable year for which— (A) such organization is a disqualified organization (within the meaning of paragraph (5)), or (B) an election under this subsection is not in effect for such organization, nothing in this subsection or in section 4911 shall be construed to affect the interpretation of the phrase, “no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation,” under subsection (c)(3). (8) Affiliated organizations For rules regarding affiliated organizations, see section 4911 (f). ----------------------------8< cut here >8------------------------------ _______________________________________________ Discuss mailing list [email protected] https://lists.lopsa.org/cgi-bin/mailman/listinfo/discuss This list provided by the League of Professional System Administrators http://lopsa.org/
