Bolder Advocacy Resource Library

This graphic can help you determine if your communication is considered lobbying under federal tax law rules for electing 501(c)(3) organizations. It does not cover situations or communications that take place in a candidate election context.

If you or your nonprofit organization works to impact public policy in the city of El Paso, you may be required to register as a lobbyist and report your lobbying activities to the City.

Con más y más recortes en los presupuestos federales y estatales, es imperativo que las organizaciones sin fines de lucro hablen y eleven voces de sus comunidades en debates sobre políticas públicas. Esta hoja informativa ofrece sugerencias de cómo se puede involucrar su organización sin fines de lucro en abogacía relacionada al presupuesto, y explica cuando las organizaciones de beneficencia pública tienen que contar actividades contra sus límites de cabildeo.

Las caridades públicas (incluyendo las entidades religiosas y las fundaciones públicas) pueden cabildear dentro de los límites generosos permitidos bajo la ley federal. Cuánto puede cabildear una organización depende de cuál de las dos pruebas utiliza la organización para calcular su cabildeo – “la prueba de gastos 501(h)” o “la prueba de la parte insustancial.” El Servicio de Impuestos Internos (IRS) ha declarado que bajo cualquier de las dos pruebas, las caridades públicas “pueden cabildear libremente,” con tal que su cabildeo esté dentro de los límites especificados.

This publication is designed to help public charities comply with federal tax law by tracking their lobbying activities. The guide includes sample forms, and describes multiple options for tracking staff time, overhead expenses, and direct costs.

Federal tax law allows certain lobbying communications with a 501(c))(3) public charity’s members to be treated more favorably than communications with the general public. This fact sheet provides information on how to identify such communications and explains how to track and treat them. It is important to understand the basic lobbying rules and the differences between direct and grassroots lobbying before delving into the member communication rules discussed in this fact sheet.

You have a voice - it's time to use it. Lobbying is a key way nonprofits can advance their mission, amplify the voices of their supporters, educate policymakers, and protect the values they hold dear.

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.

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