Bright Lines Project Documents
Our Proposed Regulations for Bright Line Rules for Nonprofit Political Activity
This document outlines the Bright Lines Proposal, including definitions, safe harbors, and more. It is intended as a creative alternative to the current rules.
Our Comment to Treasury Priority Guidance
This letter encourages the IRS and Treasury to make new rules defining political activity for 501(c)(3) organizations.
Our Letter to Treasury Regarding Rules for 501(c)(3) Charitable Organizations
This document discusses the importance of consistent rules across different types of tax-exempt organizations, and makes specific suggestions with regards to 501(c)(3) charities.
Press Release Describing Our Analysis of Comments on the Proposed Rulemaking
67% of commenting organizations favor continuing the rulemaking. See our data and read more about our methodology.
Our Full Comment to the IRS on Proposed Regulations on Tax-Exempt Political Campaign Activity
This document is what the Bright Lines Project submitted to the IRS in response to its notice of proposed rulemaking released in November 2013. It examines the current rules, the proposed rules, and proposes alternative solutions.
Our Model Comment to the Proposed Regulations on Tax-Exempt Political Campaign Activity
This document is a template intended for interested nonprofit organizations to use as the basis for a comment to the IRS on the proposed regulations.
Our First Reaction to Proposed Regulations by IRS/Treasury on Tax-Exempt Political Campaign Activity
This document is a brief examination of the proposed rule released by the IRS in November 2013. Although the proposed rule is a step in the right direction, the Bright Lines Project seeks further improvement.
Presentation on the Bright Lines Project, Independent Sector, December 3, 2013.
This presentation explains the problems with the current regulations governing political activity for 501(c) organizations, the Bright Lines Proposal, and the proposed rule released by the IRS in November 2013. It provides some examples of ambiguities in the regulations and offers solutions.
This document provides a brief summary of the six bright lines rules which the Bright Lines Proposal advocates for.
This fact sheet explains the six bright lines rules which the Bright Lines Proposal advocates for, and includes a variety of examples applying these rules.
Presentation by Greg Colvin, Independent Sector’s National Conference, September 29, 2013.
This presentation explains the problems with the current regulations governing political activity for 501(c) organizations.
Presentation by Greg Colvin, California Political Attorneys Association Conference, September 20, 2013.
This presentation explains the Bright Lines Project's proposed definitions and "safe harbors" for political activity.
Bright Lines Project Overview, July 17, 2013.
This memo provides a brief overview of the Bright Lines Project, including some proposed solutions.