A paid mass media advertisement that does not qualify as a grass roots lobbying communication under the three-part definition (discussed below*) will be presumed to be a grass roots lobbying communication if it: is made within 2 weeks before a vote by a legislative body or committee (but not...
ADVOCACY & LOBBYING
Referendum, Ballot Initiative or Similar Procedure (Part I)
Lobbying is generally defined as a communication to legislators intended to influence specific legislation. Legislation includes action by the public in a referendum, initiative, constitutional amendment or similar procedure. Such procedures become specific legislation when the petition to place the measure on a ballot is first circulated among voters...
Introduction to Lobbying by Public Charities
General Rule: No substantial part of the activities of an organization described by IRC Section 501(c)(3) may be the carrying on of propaganda or otherwise attempting to influence legislation. This general rule has unnecessarily deterred many public charities from engaging in activities to influence legislation, more commonly referred to...
IRS Investigation – Illegal Political Activity
The Internal Revenue released a report on February 24, 2006 summarizing its 2004 Political Activity Compliance Initiative ("PACI") project which focused on the political activity by charitable tax-exempt organizations during the 2004 election cycle. The press release issued in connection with the Report stated that "early three-quarters of 82...