The tax-exempt status of nonprofits is facing new types of scrutiny. This briefer focuses on three avenues by which 501(c)(3) nonprofits can lose their tax- exempt status: (1) illegal purpose or activities; (2) activity contrary to public policy; and (3) support for terrorism. It analyzes measures in place to prevent politicized investigations by the IRS and steps nonprofits can take to protect themselves.

Read the full brief here.

Newly proposed regulations highlight how FARA’s overbreadth creates regulatory confusion and risks politicized enforcement against nonprofits. Read the full article on Lawfare.

This report draws on a first of its kind ICNL database of state domestic terrorism statutes to warn about the chilling impact these laws can have for U.S. civil society and to provide key takeaways for policymakers at both the federal and state level. Read the report here.

Since 2017, 21 states have enacted nearly 50 new laws that restrict protests with dozens more being introduced annually. In this opinion piece in Teen Vogue ICNL’s Elly Page and Alana Greer of the Community Justice Project explore the impact of these laws across the country with a particular focus on their effect in Florida. Read the piece here.

Anti-riot laws are often weaponized to target nonviolent protesters. This database catalogs all federal and state anti-rioting and incitement to riot laws in the United States. While these laws vary widely, many are drafted too broadly and can include protected First Amendment activities, resulting in severe penalties for peaceful protesters, organizers, and even bystanders. Such laws can be selectively enforced and have long been used by authorities to target and punish unpopular voices.