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Should Your Organization Elect Under 501(h)?

The "pros" outweigh the "cons" in most cases where a charity engages in significant advocacy

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Lobbying Rules Create Opportunity for Charities

There are many ways to advocate for public policy goals without going beyond the limitations of the Tax Code

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IRS Guidance Has Not Changed on Electioneering

Although the climate for enforcement has been altered, charities are still prohibited for supporting or opposing candidates

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Should Your Organization Elect Under 501(h)?

The "pros" outweigh the "cons" in most cases where a charity engages in significant advocacy.

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How to Figure Lobbying Limits Under 501(h)

Public charities may spend up to $1 million on lobbying activity if it does not exceed the percentage limits established by the law

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Charities May Not Participate in Elections

Although the Tax Code permits insubstantial lobbying activity, it provides an absolute prohibition on participation in election campaigns

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IRS Gives Guidance on Advertisements That Constitute Section 527 Political Activity

Certain nonprofits must either report or pay tax if they go beyond issue advocacy to electioneering

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Here's the Background on §527 Political Funds

Congress considers legislation to curb the secrecy that results when nonprofit funds avoid federal election campaign laws

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