Building Your
Advocacy Toolbox
501(c)(3)
Private Foundation
501(c)(3)
Public Charities
501(c)(4)
Tax-Exempt
Tax-Exempt
Tax-Exempt
Contributions
tax-deductible
Contributions
tax-deductible
PROHIBITED
LIMITED
Tax on foundation
& managers
Insubstantial Part or
501(h)
Cannot support or
oppose a candidate
for office
Cannot support or
oppose a candidate
for office
Examples
Tax
Treatment
Lobbying
Activities
Electoral
Activities
UNLIMITED
Secondary activity
Follow federal and
state election law
Public
Education
Nonpartisan
Voter Ed.
PARTISAN
POLITICAL
Lobbying
Exceptions
Educational
Conferences
LOBBYING
Organizing
Educate
Legislators
Get to Know
Legislators
Influence
Corporations
Regulatory
Efforts
Litigation
Research
Training
What is ADVOCACY?
INSUBSTANTIAL PART TEST
1. Default test
2. What is “insubstantial”?
3. Lobbying not defined
4. Activities-based
5. Penalty
or
501(H) EXPENDITURE TEST
1. One-time election – IRS Form 5768
2. Dollar-based limits
3. Expenditures only
4. Definition of lobbying
5. Penalty less severe
Public
charities
CAN LOBBY
EAST COAST
WEST COAST
Alliance for Justice
Alliance For Justice
11 Dupont Circle, NW
436 14th Street
2nd Floor
Suite 425
Washington, DC 20036
Oakland, CA 94612
202-822-6070
Building Your Advocacy Toolbox
510-444-6070
[email protected]
866.675.6229
www.bolderadvocacy.org
@bolderadvocacy
@Alevineafj
www.facebook.com/BolderAdvocacy
Building Your
Advocacy Toolbox