Bolder Advocacy Resource Library

A user-friendly guide that reviews federal tax laws that govern lobbying by 501(c)(3) public charities.

501(c)(3) organizations are prohibited from supporting or opposing candidates for public office (“campaign intervention”). This prohibition, however, does not apply to the activities of 501(c)(3) board members when they are acting in their individual capacity. This fact sheet can help an organization and its board members avoid having personal activities attributed to the organization.

Is your organization active in California legislative or administrative policy change? California has a sunshine law designed to reveal who has influence on California politics, and that sunshine law may apply to your organization. An organization is required to register and report its California lobbying activities if it exceeds specific monetary thresholds, or if an employee(s) of an organization spends enough time communicating with certain state officials. Just because an organization engages in lobbying at the state level in California does not necessarily mean it will have reporting obligations under state law. This factsheet will help you understand if your organization should report as a $5,000 Filer, a Lobbyist Employer, or neither.

This handy, comprehensive booklet tackles an issue that concerns nonprofits and funders alike: how to take advantage of the unique capabilities of 501(c)(4) social welfare organizations to drive positive social and political change.

This fact sheet discusses what type of reporting may be required for nonprofits supporting or opposing ballot measures in California.

The nonpartisan analysis, study, or research exception (“nonpartisan analysis exception”) is one of four categories of exceptions to the IRS definitions of lobbying communications. This means that although a communication may meet the definition of lobbying, your organization will not have to count it as a lobbying expense. This fact sheet focuses on the nonpartisan analysis exception definition, and highlights the rules about the subsequent use of these communications.

Sample Grant Agreement for a grant from a 501(c)3 to a 501(c)4.

Social media presents great advocacy opportunities for private foundations. This fact sheet offers tips on how private foundations can use social media platforms like Twitter, Pintrest, Facebook, and Tumblr for advocacy, when social media communications cross the line into lobbying, how to ensure partisan content does not get attributed to the foundation, and how the foundation should approach making grants for social media campaigns.