Fiscal Sponsors and Advocacy: Understanding Lobbying Rules

Fiscal sponsors that are designated as 501(c)(3) public charities can engage in a wide variety of impactful advocacy activities, including lobbying within the generous limits allowed by the Internal Revenue Code. However, when lobbying, or when supporting projects that engage in lobbying activities, these fiscal sponsors must navigate lobbying regulations while ensuring compliance with tax code lobbying limits. Understanding these rules can help maximize advocacy impact without jeopardizing your tax-exempt status.

This factsheet provides key lobbying considerations, along with links to helpful resources, for 501(c)(3) fiscal sponsors and their projects who are engaging in advocacy work.