Emily and I are presenting on "Nonprofit Advocacy: Lobbying and Election-Related Activities for 501(c)(3)s" for Nonprofit Webinars on April 18, 10 a.m. Pacific Time. Cost: Free.
Many nonprofits often desire certain legislative and public policy changes by our legislators and publicly elected officials to help further or achieve their charitable missions. Nonprofits, however, often avoid advocating for such changes because the IRS rules regarding nonprofit advocacy tend to be complex and commonly misunderstood. 501(c)(3) organizations in particular are often unsure or unaware of which advocacy activities are permissible and which advocacy activities may jeopardize their tax-exempt status. Additionally, nonprofit advocacy and compliance with IRS regulations is a common hot topic for other groups such as the media, public, and authorities, especially during election years. Given the increased attention and scrutiny to nonprofit lobbying and election-related activities that is to be expected this year, 501(c)(3) organizations would greatly benefit from becoming knowledgeable about nonprofit advocacy rules.
Takeaways:
- IRS definitions related to lobbying
- Lobbying limits and IRS reporting requirements
- IRS definitions related to electioneering
- Prohibition on political campaign activity
- Permissible election-related activities