Can nonprofits engage in advocacy or lobbying efforts?

The resources on this page explain what is considered lobbying, how much lobbying a 501(c)(3) organization can do, and whether an organization that does federal lobbying needs to register with Congress and follow Congressional gift rules.

NEO Law Group provides corporate, tax, and charitable trust law counsel to nonprofit and tax-exempt organizations, as well as board trainings and group presentations to address specific issues of importance to nonprofit clients.

General Rule: No substantial part of the activities of an organization described by IRC Section 501(c)(3) may be the carrying on of propaganda or otherwise attempting to influence legislation.

Shows the major players who give and receive money from 527 organizations.

Knowing what constitutes lobbying under the law, and what the limits are, is the key to being able to lobby legally and safely. This article represents a vastly simplified summary of some of the laws and regulations governing charitable lobbying.

Advocacy doesn't have to be complicated. This featured section demonstrates how effective it can be in advancing your nonprofit's mission.

Includes: Sample procedure for how organizations take stands; a questionnaire that one organization uses when asked to sign onto letters; and links to more information.

In general, no organization may qualify for section 501(c)(3) status if a substantial part of its activities is attempting to influence legislation (commonly known as lobbying). A 501(c)(3) organization may engage in some lobbying, but too much lobbying activity risks loss of tax-exempt status.

Whether an organization's attempts to influence legislation, i.e., lobbying, constitute a substantial part of its overall activities is determined on the basis of all the pertinent facts and circumstances in each case. Under the substantial part test, an organization that conducts excessive lobbying in any taxable year may lose its tax-exempt status, resulting in all of its income being subject to tax.

The Stand for Your Mission campaign promotes the importance of organizational advocacy, providing board members with the tools to attract and retain ambassadors for their organization.

Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate running for office.

Foundations have ample opportunity to be part of advancing policy to benefit the causes they serve. This tool outlines three phases of policy work and suggests ways foundations can be involved at each phase. NOTE: This is an archived version of the original page.

Discusses different types of groups that engage in political activity or lobbying.

MapLight is a nonpartisan, nonprofit organization that provides data on campaign finance and spending on lobbying.