Bolder Advocacy Resource Library

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

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.

How to Use the 501(h) Election to Maximize Effectiveness. This guide describes how lobbying can be conducted legally and effectively via the 501(h) election.

This fact sheet addresses how 501(c)(3)s can praise and criticize incumbents related to the current Supreme Court vacancy.

Does your nonprofit use Facebook, Twitter, or Tumblr for advocacy? Find out when posts should be counted as lobbying.

This publication, designed for reproductive rights, health, and justice groups, is a short overview of the laws and regulations that apply to 501(c)(3) public charities when they engage in lobbying and advocacy, including how to shape advocacy during an election time. This resource should be considered an overview of the rules that apply to advocacy.