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.
Checklist of permissible and prohibited election-related activities for 501(c)(3) organizations.
Federal tax rules prohibit section 501(c)(3) organizations from participating or intervening in a political campaign in support of or in opposition to a candidate for elected public office. However, organizations may lobby, educate voters, encourage voter registration and participation, and advocate for issues in a nonpartisan manner. (Print version of ConservationTools.org guide)
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.
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.
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.
A visit to conserved land or the location of an environmental restoration project may help a legislator (and their aides) better understand the positive impact of government conservation investments. This guide describes how the staff and volunteers of a conservation organization may organize a productive visit. (WeConservePA guide; 6 pages)
IRS publication detailing rules about lobbying and political campaign activities for 501(c)(4), (c)(5), and (c)(6) nonprofit organizations.
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.
Short fact sheet outlining the many ways 501(c)(3) organizations may participate in elections, such as encouraging voter registration and hosting candidate forums.
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
One of the most rewarding things about serving as a nonprofit board member is the opportunity it affords to help create positive change. Board members who are hesitant to get involved in their organization’s advocacy or lobbying efforts, however, may be missing out on a tool that can be very useful in advancing the cause they believe in.
A Handbook for Funders and Grantees Published by the Alliance for Justice