Guidance on Lobbying and Political Campaign Activities of 501(c)(3) Organizations
1 hour 5 minutes
Gain the tools needed to implement a successful lobbying and electoral program.
Public charities often believe they cannot engage in any lobbying or electoral activities. However, though the IRS has strict rules about what 501(c)(3) organizations can and cannot do, such organizations can engage in a number of activities to advocate for policy positions and influence stakeholders and elected officials on important issues. This material will provide background knowledge; and the tools nonprofits need to implement a successful lobbying and electoral program, including an in-depth discussion of IRS guidance on these topics. You will learn the dos and don’ts of lobbying and political activities for nonprofit organizations and how to implement a successful compliance program to maximize your impact.
• You will be able to define what is and is not lobbying under the tax code.
• You will be able to describe how 501(c)(3) organizations can lobby and engage with elected officials.
• You will be able to explain how a 501(c)(3) organization may interact with candidates for office.
• You will be able to identify prohibited and permissible electoral activities for 501(c)(3) organizations.