Lobbying

Most nonprofits can and should lobby! By NOT lobbying, many 501(c)(3) organizations are not fully exercising their rights under federal tax laws which allow for generous lobbying limits. Lobbying is one subset of advocacy, and includes both direct and grassroots lobbying.

The amount of lobbying a nonprofit organization can engage in depends on how the nonprofit is classified. 501(c)(3) organizations can engage in a limited amount of lobbying, 501(c)(4) organizations can engage in an unlimited amount of lobbying, and political organizations may make very limited lobbying expenditures, but these expenditures may be subject to tax if not furthering political purpose.

RELATED RESOURCES

California City, County and Special District Local Lobbying Ordinances

California City, County and Special District Local Lobbying Ordinances Read More »

When Does Your Activity Become Lobbying?

What your nonprofit needs to know about lobbying and IRS regulations. Read More »

¿En qué momento se convierte en cabildeo una actividad?

Algunas actividades que no serian cabildeo aparte de una communicacion de cabildeo si calificarian como cabildeo si son ejecutados como preparacion por cabildeo. Read More »

Sample 5768 application

Election/revocation of election by an eligible Section 501(c)(3) organization to make expenditures to influence legislation. Read More »

What Is Advocacy?

Definitions and examples Read More »

Manual de cabildeo para organizaciones sin fines de lucro

Cómo utilizar la categoría 501(h) para aprovechar al máximo su eficacia. Read More »

Private Foundations May Advocate

Find out how foundations may participate in the advocacy arena. Read More »

Public Foundation Representatives Can Safely Visit Legislators

Fact sheet on rules for foundations’ political activities. Read More »

Standing Up for Your Community: Influencing the Redistricting Process

The redistricting process presents an excellent opportunity for your nonprofit organization to get involved to ensure your community is not unfairly divided by district boundaries. To understand the classification of particular redistricting-based activities, read our new fact sheet. Read More »

State Offices Regulating Lobbying.pdf

Updated in 2011. Read More »

The Downside of Private Foundations Using Restrictive Grant Agreements

An overview of grant types and how unrestricted grants can further a nonprofit’s advocacy program. Read More »

Tips for Contacting Legislators (pdf)

A checklist for corresponding with your elected officials. Read More »

Fact Sheet: Ballot Measures and Recalls

As states grapple with a host of contentious issues, including severe budget cuts, efforts to alter public employee rights and benefits, and legislation to curtail public services, organized efforts have emerged to oppose such actions, including recall elections and ballot measures. While organizations around the country may be eager to dive right in to all these activities, they need to make sure their participation is consistent with their tax exempt status. This fact sheet provides a general overview of whether and to what extent 501(c)(3) public charities, 501(c)(4)s, and unions can participate in ballot measures and recall elections. Read More »

How Unions and 501(c)(3) Organizations Can Maximize Their Power To Make Policy Change

Unions and 501(c)(3) organizations can be great allies, and may have common policy-related views and concerns. There are a lot of misconceptions out there about what 501(c)(3) organizations can do, so we answer some frequently asked questions here. Read More »

Guidelines for Joint 501(c)(3) and 501(c)(4) Websites

The IRS prohibits 501(c)(3) organizations from supporting or opposing candidates, or otherwise intervening in campaigns for public office. However, a 501(c)(3) may form a 501(c)(4) organization, which is permitted to engage in unlimited lobbying and limited partisan political activities.1 Maintaining separation between these entities is critical to protecting the tax-exempt status of the 501(c)(3) organization. One key factor in proving this required separation is that the 501(c)(3) must be able to demonstrate that it is not subsidizing, directly or indirectly, the political work of its affiliated 501(c)(4). Read More »