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Library Subtopics in "Advocacy & Lobbying"
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Library Items in "Advocacy & Lobbying"
2011 CFR Title 26 § 56.4911–2
Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications.
2011 CFR Title 26 § 56.4911–4
Exempt purpose expenditures for 501(c)3 organizations that have taken the 501(h) election for lobbying.
Alliance for Justice
Alliance for Justice is a national association of over 100 organizations dedicated to advancing justice and democracy. The Alliance for Justice has written and compiled multiple resources on the laws governing 501(c)(3) organizations and lobbying and election year activities.
Center for Lobbying in the Public Interest
The Center for Lobbying in the Public Interest promotes, supports and protects 501(c)(3) nonprofit advocacy and lobbying in order to strengthen participation in our democratic society and advance the missions of charitable organizations. Their web page provides several guides and fact sheets on advocacy, lobbying, and election-related activities by 501(c)(3) organizations.
Election Year Activities and the Prohibition on Political Campaign Intervention for Section 501(c)(3) Organizations
Organization: IRS
Year: 2006
An IRS fact sheet that describes allowed and prohibited election year activities. It includes 21 examples of election year activities to help the reader understand the regulations.
Election Year Issues
Organization: IRS
Year: 2002
IRS publication that gives an in-depth review of the regulations governing 501(c)(3) organizations and election year activities, including an in-depth review of the history of the regulations.
Fact Sheet: Lobby? You? Yes, Your Nonprofit Organization Can! It Should!
Organization: Land Trust Alliance
Land Trust Alliance Standards & Practices Fact Sheet, 2004
Influencing Public Policy in the Digital Age: The Law of Online Lobbying and Election-related Activities
Organization: Alliance for Justice
Year: 2011
This guide aims to answer the questions nonprofit managers most frequently face regarding the Internet and social media in terms of lobbying and involvement in political campaigns.
Keeping Track: A Guide to Recordkeeping for Advocacy Charities
Organization: Alliance for Justice
This guide is designed to help the staff, officers, and board members
of 501(c)(3) public charities that engage in lobbying understand how to
prepare and maintain the records that are required to comply with federal
tax law—the Internal Revenue Code (“the Code”)—by tracking their
lobbying activities and reporting those activities to the IRS
Lobbying Disclosure Act of 1995
Year: 1995
The Lobbying and Disclosure Act of 1995 (2 U.S.C. 1601) was legislation aimed at bringing a level of accountability to federal lobbying practices in the United States.
Lobbying Issues
Organization: Internal Revenue Service
Year: 1997
A detailed look at the rules governing lobbying by tax exempt organizations, including the history of the regulations.
Lobbying Rules and 501(c)3 Organizations: A Guide
Organization: Pennsylvania Land Trust Association
Year: 2012
print version of ConservationTools.org guide: 501(c)3 organizations can lobby to positively affect legislative outcomes but they must follow IRS regulations as well as state and federal regulations dealing with lobbyist registrations and reporting. 19 pages
Make A Difference For Your Cause
Organization: Center for Lobbying in the Public Interest
Strategies for nonprofit engagement in legislative activity - this guide is intended to inspire and motivate 501c3 nonprofits to include legislative advocacy as a part of their core activities.
Nonprofit Advocacy Brochure
Organization: Alliance for Justice
The Alliance for Justice is a national association of public interest organizations spanning a range of issues, including civil rights, social justice, and consumer and environmental protection.
Participation in Legislative Lobbying & Ballot Measure Campaigns by Non-Profit Organizations
Organization: Conservation Campaign
Fact sheet on appropriate levels of engagement and activities for nonprofits to participate in lobbying and ballot measure campaigns.
Pennsbury Village Associates, LLC v. McIntyre
Organization: PA Supreme Court
Year: 2011
On January 19, 2011, in an opinion issued in a case called Pennsbury Village Associates, LLC v. McIntyre, the Pennsylvania Supreme Court offered its first interpretation of the state law commonly known as the Environmental Immunity Act. The opinion was a disappointment for environmental advocates hoping for an interpretation of the Act that would safeguard and encourage public participation aimed at environmental protection.
Political Campaign Intervention by 501(c)(3) Tax-Exempt Organizations - Educating Exempt Organizations
Year: 2010
IRS web page compiling its educational materials on political campaign intervention, including a frequently asked questions section, news releases, guidance for churches, schools and foundations, and information on IRS’s monitoring of political campaign intervention activities.
SLAPP Suits, the Environmental Immunity Act, and the Pennsbury Case
Organization: PennFuture
Year: 2011
This memorandum reviews the 1/19/2011 PA Supreme Court opinion in Pennsbury Village Associates, LLC v. McIntyre and suggests precautions that might be taken by citizens hoping for immunity from SLAPP suits under PA's Environmental Immunity Act.
The Nonprofit Lobbying Guide
Organization: Independent Sector
Year: 1999
This is a handbook for volunteers and staff of charitable organizations,
especially new volunteers and staff, to help them take advantage of the
liberal rules for lobbying by charities. It includes advice on how to effectively lobby and the rules nonprofits must follow when doing so.
Trust for Public Land Website
Organization: Trust for Public Land
The Trust for Public Land’s website is a solid source for national data and campaign strategies
Worry-Free Lobbying For Nonprofits: How To Use The 501(h) Election To Maximize Effectiveness
Organization: Alliance for Justice
Year: 2003
A Handbook for Funders and Grantees Published by the Alliance for Justice
§56.4911–3
Organization: Internal Revenue Service
Regulations regarding the expenditures for direct and/or grass roots lobbying communications for 501(c)3 organizations that have taken the 501(h) election for lobbying.
