Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications.
Exempt purpose expenditures for 501(c)3 organizations that have taken the 501(h) election for lobbying.
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.
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.
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.
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.
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.
Land Trust Alliance Standards & Practices Fact Sheet, 2004
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.
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
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.
A detailed look at the rules governing lobbying by tax exempt organizations, including the history of the regulations.
(print edition of the 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.
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.
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.
Fact sheet on appropriate levels of engagement and activities for nonprofits to participate in lobbying and ballot measure campaigns.
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.
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.
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.
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.
The Trust for Public Land’s website is a solid source for national data and campaign strategies
A Handbook for Funders and Grantees Published by the Alliance for Justice