Posts tagged 501(c) and 527
David Osborne: Unions spend big on politics — often at the expense of their members
November 17, 2025 // NJEA funneled general funds through Garden State Forward, Working New Jersey, and Protecting Our Democracy—all election-focused organizations that not only backed Spiller but also were headed by the NJEA president. These questionable activities landed NJEA in court with a lawsuit alleging that the union misled its members, including Dupont, who is a lead plaintiff.
Michael Watson: Improving Union Annual Reporting
July 3, 2025 // Especially following the 2010 Supreme Court decision in Citizens United v. FEC, which “collection” is funding what spending is important information for union members, and they deserve ready, single-site access. (Citizens United overturned a Taft-Hartley Act–derived ban on using union dues revenues for independent expenditures on behalf of candidates.) They should not need to cross-reference Federal Election Commission (FEC) reports and Labor Department reports to infer which pot of money paid for which spending. Instead, the Labor Department or Congress should revise the LM-2 form to require labor unions to specify the funding source, perhaps by adding a new schedule for expenditures to or by the “Separate Segregated Fund” (the technical name for the “second collection” pot of money) or by requiring specification of the source of funds for Schedule 16 and 17 expenditures related to politics and advocacy.