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Funding AdvocacyPublic and Private foundations can fund 501(c)(3) public charities engaged in advocacy. They do not need to restrict grantees from using their funds for lobbying. Including such a prohibition places unnecessary restrictions on grantees that make it harder for them to accomplish their charitable purposes.
Private foundations may not earmark (designate or direct) grants for lobbying purposes. They may make general support grants to charities, even those who lobby. Also, they can give specific project grants to fund projects that include lobbying, as long as the foundation's grant for the project does not exceed the amount the grantee budgeted for the non-lobbying portion of the project. Public foundations have greater flexibility, and can earmark grants for lobbying. Such earmarked grants generally count as a lobbying expenditure.
RELATED RESOURCESSupporting the Social WelfareFact Sheet: Supporting the Social Welfare Read More » Fact Sheet: Contributions to Nonprofits and the Gift TaxDonors should be aware that some gifts (both money and property) to certain nonprofits may be subject to the federal gift tax. In many cases, however, a donor will not be required to pay any tax, due to various exceptions, deductions, and credits. The IRS imposes a gift tax on transfers of property (including money) where there is no expectation of receiving something of equal value in return. Depending on the taxable amount, the tax rate currently ranges from 18% to 35%. Read More » Sample Grant Agreement (c)(3)-(c)(4)Model grant agreement for a grant from a (c)(3) to a (c)(4). Read More » Private Foundation Taxes as amended by the Pension Protection Act of 2006This chart lists the tax rates for the various excise taxes to which private foundations may be subject. Read More » Private Foundations May AdvocateFind out how foundations may participate in the advocacy arena. Read More » Public Foundation Representatives Can Safely Visit LegislatorsFact sheet on rules for foundations’ political activities. Read More » Sample General Operating Support Grant AgreementModel grant agreement for a general support grant from a foundation to a 501(c)(3) nonprofit. Read More » Sample Project Grant AgreementSample project-specific grant language. Read More » The Downside of Private Foundations Using Restrictive Grant AgreementsAn overview of grant types and how unrestricted grants can further a nonprofit’s advocacy program. Read More » The Nation: The Foundation of ChangeHow nonprofits can build grassroots pressure to overcome political opposition Read More » Voter Registration Rules for Private FoundationsFind out how foundations can fund and engage in voter engagement activities. Read More » Subcommittee on Oversight comments re DAFs and PPA FINALSubcommittee on Oversight comments re DAFs and PPA FINAL Read More » Essentials of Representing Nonprofits and Foundations: ResourcesEssentials of Representing Nonprofits and Foundations: Resources (posted January 25, 2010) Read More » Mapping the Future: The Redistricting Process and Private FoundationMapping the Future: The Redistricting Process and Private Foundation Read More » Mapping the Future: The Redistricting Process and Public FoundationsMapping the Future: The Redistricting Process and Public Foundations Read More » IRS Private Letter RulingIRS Private Letter Ruling Read More » Power Amidst Chaos: Post-Katrina Funding of AdvocacyThis publication recounts the challenges to funding advocacy work after the devastating hurricane season of 2005, including how grantmakers successfully helped empower those affected, as well as tips for funding and preparing for advocacy in response to future disasters. Published 2007 Read More » Words to Give By: Leading Voices in Advocacy FundingWords to Give By: Leading Voices in Advocacy Funding Read More » |
