The Johnson Amendment ensures that 501(c)(3) organizations remain above the political fray by withholding exempt status (or revoking it) from organizations that engage in any amount of political activity. Requiring 501(c)(3) organizations to abstain from involvement in political activity ensures that they are able to remain dedicated to their missions without the distraction and divisiveness that partisan politics creates.
In general, where a charity is holding a public fundraising event, a liquor license is required to sell or serve alcohol. Organizations that have obtained a Special Occasion license may sell spirits, beer, and wine by the individual serving or sell bottles of wine for on premises consumption.
Yes, the rumors are true. CharityLawyer has formed her own law firm. My theme for 2010 is “Small is Beautiful” (which happens to be the title of the next book review). I started my career at a big four accounting firm with thousands of tax professionals, moved down the food chain to a national law firm of only 400 lawyers, and then to a regional law firm with a mere 200 lawyers. So, to continue the trend, I have started my own boutique law firm specializing in representing nonprofit and tax-exempt organizations. The firm is located in Phoenix, Arizona but will represent clients with respect to exempt organizations matters nationwide.