Legal experts: Parks Foundation case could have major implications for nonprofits

A legal case working its way through the courts could have serious repercussions for nonprofits involved in policy and issue advocacy. The U.S. Court of Appeals for the Ninth Circuit recently heard oral arguments in Parks Foundation v. Commissioner of Internal Revenue . According to the Alliance for Justice, which has filed an amicus brief in the matter, the case revolves around radio ads placed by a private foundation—the Parks Foundation—and has significant implications for such policy‐influencing activities of private foundations and public charities, especially regarding ballot measures.