Issue 1. Is Jennifer Smith considered to be a candidate for public office by running for the Young Lawyers Division Board of Governors? If yes, IRC 501(c)(6) organizations may engage in political campaigns on behalf of or in opposition to candidates for public office provided that such intervention does not constitute the organization's primary activity. As the intervention is not CFGLLA’s primary activity, the issue is moot and the endorsement is fine. If this is not considered a public office, then the issue is moot and endorsement is fine.
Issue 2. Is endorsing Jennifer Smith considered lobbying activity? If yes, 501(c)(6) organizations may engage in an unlimited amount of lobbying, provided that the lobbying is related to the organization's exempt purpose. As Jennifer Smith is a staunch ally of CFGLLA’s exempt purpose, then the issue is moot and the endorsement is fine. If endorsing Jennifer Smith is not considered lobbying activity, then the issue is moot and the endorsement is fine.
The IRS is not precluding CFGLLA from endorsing Jennifer Smith.
Merrell

Mary Merrell Bailey, Esq.
Managing Partner
610 S. Maitland Avenue
Maitland, Florida 32751
------------------------------------------------------------------------------------------------------------------------------------
Confidential: This e-mail contains a communication protected by the attorney-client privilege or constitutes work product. If you do not expect such a communication, please delete this message without reading it (or any attachment) and then notify the sender of this inadvertent delivery. Thank you.
With Merrell's thorough analysis, this is something that the organization can do. Since time is of the essence, Sam, is there anything else upon which you base your opinion?
Thanks,
Peggy
From: cfgall...@googlegroups.com [mailto:cfgall...@googlegroups.com] On Behalf Of Sam Miorelli
Sent: Tuesday, March 31, 2015 6:17 PM
To: Matt Tabakman; cfgall...@googlegroups.com
Subject: Re: Seeking Input
I'm pretty sure we can't do this. I'm very sure we shouldn't do this.
Thanks Matt,
I appreciate that. I know that the voting members will give consideration to this opportunity to advance its constituents' interests by promoting the advancement of leaders who support their position within the Florida Bar.
Best regards,
Peggy
I won't resign. I'm sorry you don't appreciate my perspective. I'll see you at the board meeting.
![]() |
Jessica K. Hew • Attorney at Law
Suite 800 • 200 South Orange Avenue
• Orlando, Florida 32801
direct 407-540-6646 • fax 321-249-0527 • main 407-540-6600 jh...@burr.com • www.burr.com ALABAMA • FLORIDA • GEORGIA • MISSISSIPPI • TENNESSEE |
The information contained in this email is intended for the individual or entity above. If you are not the intended recipient, please do not read, copy, use, forward or disclose this communication to others; also, please notify the sender by replying to this message, and then delete this message from your system. Thank you.