Program Details
2026-11-12 12:00:00
Over 1,000+ webinars
Course Overview
2026-11-12 12:00:00
2h CLE Credits
Intermediate
2
12:00 pm - 1:00 pm ESTThis hour runs ten common election-season requests through the Rev. Rul. 2007-41 and 78-248 tests: a pulpit endorsement, livestream, repost, rented email list, leader’s use of title, candidate appearance, candidate forum, voter guide, facility rental, and ballot measure. For each, it identifies the key facts to collect—such as the speaker’s capacity, whether content stays posted, whether lists and space are offered to all candidates on equal terms at fair market value, how forum candidates are invited, and whether a ballot measure effort is lobbying rather than campaign intervention. It also considers what the unentered National Religious Broadcasters consent judgment might have changed and practical ways to avoid §4955 taxes: a different channel, a disclaimer where a leader speaks in an individual capacity, fair-market-value reimbursement, or an affiliate. Attendees take away a ten-pattern decision matrix linking each request to its controlling facts, likely answer, and fix, plus an advice-letter framework.
Patrick Sternal 1:10 pm - 2:10 pm ESTThis hour follows one advocacy client that wants to lobby and play a role in elections. Starting with the facts to collect—lobbying budget, staff time, communication types, list ownership, and jurisdictions—it builds the Form 5768 “h-election” call, a spending tracker coded to IRS, LDA, and state definitions, and a c3/c4/PAC cost-sharing agreement. It separates c3 lobbying (stay within limits and register when required), affiliate activity (maintain separation to avoid attribution), and campaign intervention (keep it out of the c3 and run it through the c4 or PAC). Attendees learn to update the tracker throughout the year, sign the cost-sharing agreement before sharing resources, and use the checklists to confirm registration and reporting deadlines.
Patrick SternalPatrick Sternal is of counsel at Holtzman Vogel in Washington D.C. He has extensive experience in tax-exempt and nonprofit organization law, including as an Attorney Advisor in the IRS Office of Chief Counsel, where he worked on drafting regulations and other guidance and advising the IRS Exempt Organizations operating division, and as a Tax Law Specialist in the IRS Office of Tax Exempt and Government Entities, Rulings and Agreements, where he focused on exempt organization determinations and compliance. Before entering the IRS, he practiced law in Los Angeles, working primarily with exempt organization and nonprofit clients, including churches and religious organizations, charities, and social clubs. He is a graduate of Thomas Aquinas College (B.A. Liberal Arts), Ave Maria School of Law (J.D.), and Loyola Law School (LL.M. Taxation).
Patrick Sternal is of counsel at Holtzman Vogel in Washington D.C. He has extensive experience in tax-exempt and nonprofit organization law, including as an Attorney Advisor in the IRS Office of Chief Counsel, where he worked on drafting regulations and other guidance and advising the IRS Exempt Organizations operating division, and as a Tax Law Specialist in the IRS Office of Tax Exempt and Government Entities, Rulings and Agreements, where he focused on exempt organization determinations and compliance. Before entering the IRS, he practiced law in Los Angeles, working primarily with exempt organization and nonprofit clients, including churches and religious organizations, charities, and social clubs. He is a graduate of Thomas Aquinas College (B.A. Liberal Arts), Ave Maria School of Law (J.D.), and Loyola Law School (LL.M. Taxation).
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
Formats
