How Would You Feel If In The Primary Your Candidates Votes Are Compromised And They Lose?

The type of tax-exemption determines whether an organization may endorse candidates for public office. For example, section 501(c)(3) organizations may not engage in political activity, including endorsing candidates, but other organizations, such as section 501(c)(4) organizations, may engage in political activity so long as that is not their primary activity. In addition, section 501(c) organizations that make expenditures for political activity may be subject to tax under section 527(f). For more information, please see Election Year Issues

Depending upon the nature of its exemption, your tax-exempt organization may jeopardize its tax-exempt status if it engages in certain activities. For example, section 501(c)(3) charitable organizations may not intervene in political campaigns or substantial lobbying activities. See Types of Tax-Exempt Organizations or Publication 557 for more information.

You may also request a ruling regarding the effect of a proposed transaction on your organization's tax-exempt status. See Rev. Proc. 2004-4, 2004-1 I.R.B. 125, for the procedures to request a ruling; and Rev. Proc. 2004-8, 2004-1 I.R.B. 240, which explains the user fee charges for such rulings.

2300. (a) All voters, pursuant to the California Constitution and
this code, shall be citizens of the United States. There shall be a
Voter Bill of Rights for voters, available to the public, which shall
read:
(1) (A) You have the right to cast a ballot if you are a valid
registered voter.
(B) A valid registered voter means a United States citizen who is
a resident in this state, who is at least 18 years of age and not in
prison or on parole for conviction of a felony, and who is registered
to vote at his or her current residence address.
(2) You have the right to cast a provisional ballot if your name
is not listed on the voting rolls.
(3) You have the right to cast a ballot if you are present and in
line at the polling place prior to the close of the polls.
(4) You have the right to cast a secret ballot free from
intimidation.
(5) (A) You have the right to receive a new ballot if, prior to
casting your ballot, you believe you made a mistake.
(B) If at any time before you finally cast your ballot, you feel
you have made a mistake, you have the right to exchange the spoiled
ballot for a new ballot. Absentee voters may also request and
receive a new ballot if they return their spoiled ballot to an
elections official prior to the closing of the polls on election day.

(6) You have the right to receive assistance in casting your
ballot, if you are unable to vote without assistance.
(7) You have the right to return a completed absentee ballot to
any precinct in the county.
(8) You have the right to election materials in another language,
if there are sufficient residents in your precinct to warrant
production.
(9) (A) You have the right to ask questions about election
procedures and observe the elections process.
(B) You have the right to ask questions of the precinct board and
election officials regarding election procedures and to receive an
answer or be directed to the appropriate official for an answer.
However, if persistent questioning disrupts the execution of their
duties, the board or election officials may discontinue responding to
questions.
(10) You have the right to report any illegal or fraudulent
activity to a local elections official or to the Secretary of State's
Office.
(b) Beneath the Voter Bill of Rights there shall be listed a
toll-free telephone number to call if a person has been denied a
voting right or to report election fraud or misconduct.
(c) The Secretary of State may develop regulations to implement
and clarify the Voter Bill of Rights set forth in subdivision (a).
(d) The Voter Bill of Rights set forth in subdivisions (a) and (b)
shall be made available to the public before each election and on
election day, at a minimum, as follows:
(1) The Voter Bill of Rights shall be printed in the statewide
voter pamphlet, pursuant to Section 9084, in a minimum of 12-point
type. Subparagraph (B) of paragraph (1) of subdivision (a),
subparagraph (B) of paragraph (5) of subdivision (a), and
subparagraph (B) of paragraph (9) of subdivision (a) may be printed
in a smaller point type than the rest of the Voter Bill of Rights.
(2) Posters or other printed materials containing the Voter Bill
of Rights shall be included in precinct supplies pursuant to Section
14105.

This complaint form should be used if you have information that a violation of the California Elections Code has occurred. Include dates, times and specific occurrences of any alleged violations which you have personal knowledge of. Mail this form to the address provided.

Falvey said Director of Public Works Ed Lee also will send letters early this week to about 300 companies and nonprofit organizations that hold contracts with the city asking them to report "any inappropriate behavior,'' she said.

The letter will include a reminder that lobbying for any candidate or issue is prohibited by law for organizations that receive city funds, she said.

"We are taking this very seriously," Falvey said of the investigations by the Voter Protection and Fraud Unit of the secretary of state and the city attorney's office.

Mayor Newsom announced last week that he planned to send a directive explaining city laws against politicking on city time to all city workers and contractors as well.

City Administrator's Office




City Administrator William L. Lee was appointed Chief Administrative Officer in March, 1995. In November, 1995, the voters approved a new Charter, which restructured the organization of City government. The Office of the Chief Administrative Officer was replaced with the Office of the City Administrator. Hence, Mr. Lee's position and title changed. In March, 2000, he was reappointed to the position of City Administrator by Mayor Willie Brown in March, 2000.

The Office of the City Administrator has overall responsibility for the management and implementation of policies, rules and regulations promulgated by the Mayor, the Board of Supervisors and the voters. Departments and programs under the aegis of the City Administrator are described below. For a listing of all duties and responsibilities, please refer to Article III, Section 3.104 of the Charter of the City and County of San Francisco.

Departments and programs directly reporting to the City Administrator include:

Department of Administrative Services
This department oversees the administrative functions of the City. Its divisions include Animal Care and Control, Business Tax Board of Review, Convention Facilities, County Clerk, Medical Examiner, Office of Contract Compliance (Purchasing), Real Estate and Risk Management.

Department of Consumer Assurance
The Department protects San Francisco's citizens and visitors by researching consumer complaints regarding the sale of goods and services sold by weight, count or measure. Consumer protection includes testing scales, price scanners and packaged commodities in retail stores, testing taxicab meters for accuracy, testing gasoline pumps and many other devices. Inspectors regulate quality standards for produce, plants and flowers and complete pest inspections to protect California's billion dollar agriculture crops from diseases. The Department also manages the Alemany Farmers' Market and Alemany Antique & Collectibles Market.

Grants For The Arts
Promotes and supports the arts and culture through the issuance of grants to non-profit organizations with funding provided by the Hotel Tax Fund.

Homeless Programs
The City Administrator is responsible for locating and making the tenant improvements necessary for homeless shelters. The City Administrator is also a key advisor to the Mayor regarding homeless programs.

Immigrant Rights Commission
This commission deals with matters related to immigration reform and its resulting impacts on the City.

Index of Public Records
Under the provisions of the Sunshine Ordinance, the City Administrator is responsible for developing and maintaining an index of all City records to be available on the City's website.

Neighborhood Beautification Fund
Created by the voters in 1991, this fund is endowed by a portion of payroll or gross receipts taxes paid by City businesses. Grants are made for projects that improve and enhance neighborhoods such as grafitti abatement, urban forestry or other improvements to the urban landscape.

Potrero Power Plant Citizens Advisory Task Force
The City Administrator oversees the administration of this task force which was created by a resolution of the Board of Supervisors to advise the Board on the neighborhood and citywide impacts resulting from increased power production at the Potrero Power Plant.

Real Estate Fraud Prosecution Trust Committee
This committee determines allocation of funds assessed and collected by the Recorder in order to prosecute real estate fraud.