Keeping Track in the Golden State: A Recordkeeping Companion Guide for 501(c)(3) Public Charities Lobbying in California

While federal tax law under the Internal Revenue Code (IRC) regulates how much lobbying a 501(c)(3) public charity can do, California state law, under the Political Reform Act of 1974 (PRA), regulates the disclosure and reporting of lobbying activities at the state level. Because the IRS and the California Fair Political Practices Commission (FPPC) use different definitions, thresholds, and reporting categories, California public charities should operate a multitrack system of recordkeeping. This companion guide to Keeping Track: A Guide to Recordkeeping for Advocacy Charities explains the key differences between the Internal Revenue Code and California state law frameworks and provides tips on how to design a compliant time-tracking and expense allocation system.