Lobbying and Political Activities-What Every Nonprofit Should Know

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1、LobbyingandPoliticalActivities—WhatEveryNonprofitShouldKnowBYRHONDAG.MIGDAILYoucouldberiskingyourtaxexemptstatuifyouinadvertentijviolateIRSrulesonengaginginleg-idatiueorpoliticalactivity.Thisarticlecla@iesthoserulesandprovidesguidelinesonhowtoavoidtherisk.norganizationexemptfromtax

2、ationunderSec-2.Carryingonofpropagandaand/orattemptingtoin-tion501(c)(3)oftheInternalRevenueCodeoffluencelegislation(“lobbying”)maynotconstituteaA1954,asamended(the“Code”)facesanumbersubstantialpartoftheexemptorganization’sactivities.ofdifficultissuesifitbecomesinvolvedinlegislativ

3、eorpo-3.Theentitymustbeorganizedando~eratedexclusivelyliticalactivities.Stringentstatutorylimitationsareplacedfortax-exemptpurp&es.Inother’words,itmaynotonsuchactivities,raisingavarietyofinterestingques-participateinnon-exemptactivitiestotheextentthattions.Forinstance:suchactivitie

4、sbecomeasubstantialpurposeoftheor-*Doeslobbyingincludespeakingtomembersofcongres-ganization.Inthisregard,thereisconsiderableoverlapsionalstaffsandtoofficialsoftheexecutivebranch?betweenthelobbyingprohibitionandthepurposere-*Musttherebespecificlegislationinmindtoconstitutestriction.

5、legislativeactivity?*Whatistheelectionavailablefor501(c)(3)organizationsunderSection501(h)oftheInternalRevenueCode?Electioneering*Whatisconsideredtobe“politicalactivity”?*IfanorganizationreceivesanofficialrequesttotestifyThe“electioneering”prohibition,whichbarsanex-beforealegislati

6、vecommitteeanditrespondsbysend-emptorganizationfrom“intervention”or“participation”ingarepresentative,willitbeviolatingthestatutorvre-inpoliticalcampaigns,isanabsoluteprohibitiononanystriction?electioneeringactivitiesinanypoliticalcampaign.SuchViolationofthestatutoryprovisionscanres

7、ultintheactivitiesinclude:lossof’anorganization’srax-exemptstatus.Anunder-1.publicationordistributionofwrittenorprintedstate-standingoftheselimitationsisthereforeessentialforanymentsonbehalfof,orinoppositionto,acandidate;501(c)(3)organization.Thefolk)wingsummarywillpro-2.attemptsto

8、inHuencetheselection,nomin