RULES ON LOBBYING ACTIVITIES FOR NON-PROFIT ENTITIES
This memorandum summarizes legal restrictions on the lobbying activities of non-profit
organizations (as described in section 501(c)(3) of the Internal Revenue Code) and their
employees. Lobbying activity is regulated under a variety of laws (e.g., tax, lobbying
disclosure, and federal contracting laws), which impose restrictions on different aspects of the
same activity. A non-profit organization must ensure that it is in compliance with all of these
federal laws, in addition to any relevant state and local laws. This memorandum only
addresses federal restrictions and focuses on lobbying activities.1
As a general rule, non-profit organizations may lobby as long as the lobbying does not
comprise a substantial part of the organization’s total activity. Individuals employed or
associated with such organizations may also lobby, on their own time and using their
individual resources. Issues arising under the Byrd Amendment and Office of Management
and Budget regulations are also considered below, along with a limited discussion of political
activity.
Internal Revenue Code – Limits on Lobbying Expenditures
To maintain tax-exempt status under Section 501(c)(3) of the Internal Revenue Code (“IRC”),
an organization must be organized and operated exclusively for certain exempt purposes set
forth in Section 501(c)(3): charitable, religious, educational, scientific, literary, testing for
public safety, fostering national or international amateur sports competition, and preventing
cruelty to children or animals. Additionally, the organization may not attempt to influence
legislation as a substantial part of its activities and it may not participate in any campaign
activity for or against political candidates.
As noted above, the tax code permits a 501(c)(3) organization to lobby, as long as the
lobbying does not comprise a “substantial part” of the organization’s total activity. The IRC
provides two methods of determining whether an organization’s lobbying activities are limited
enough to comply. The general method for measuring the extent of lobbying activity is the
“substantial part test.” Alternatively, an organization may elect to use the “expenditure test”
under IRC Section 501(h) to measure lobbying activity. Each of these tests is discussed
below.
1
Federal lobbying registration and reporting requirements are addressed in a separate memorandum, “Disclosure of
Federal Lobbying Activities.”
Test No. 1: The Substantial Part Test
Under the “Substantial Part” Test, the IRS examines all the pertinent facts and circumstances
to determine whether lobbying activity constitutes a substantial part of an organization’s
overall activities. In applying this test, the IRS will consider annual expenditures for lobbying,
but the IRS has never set a specific limit capping such expenditures. The IRS will also
consider other factors, such as the number of hours devoted by staff and volunteers to
lobbying activity and the visibility and frequency of such activity in the organization’s day-today agenda as well as in the contents of any publications or other organization
communications.
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.
Such organizations are also subject to an excise tax equal to five percent of their lobbying
expenditures for the year in which they cease to qualify for exempt treatment. Additionally,
organization managers who agree to expenditures knowing that the expenditures would likely
result in the loss of tax-exempt status may be subject to a further tax equal to five percent of
the lobbying expenditures for the year.
The substantial part test is a subjective test, and the IRS has not issued regulations further
defining the test or clarifying its application. For this reason, the test is not a particularly
reliable means of determining an appropriate level of lobbying activity.
Use of the substantial part test is generally advisable only for organizations planning to
conduct very limited amounts of lobbying activity.
Test No. 2: The Expenditure Test
The expenditure test, on the other hand, provides an objective measure for lobbying activity.
Organizations other than churches and private foundations may elect the expenditure test
under IRC Section 501(h) as an alternative method for determining an appropriate amount of
lobbying activity to maintain tax-exempt status.2 Under the expenditure test, organizations
agree to ensure that lobbying expenditures do not exceed specified permissible lobbying
nontaxable amounts. The permissible amounts under this test are based on a percentage of
2
Election is made by filing IRS Form 5768, “Election/Revocation of Election by an Eligible Section 501(c)(3) Organization
to Make Expenditures to Influence Legislation.” Election can be made at any time during the tax year in which the election
is to be effective. An election remains in effect for subsequent years until it is revoked by the organization, using the
same IRS Form 5768.
the size of an organization’s exempt purpose expenditures (often an organization’s total
annual budget).
If the amount of exempt purpose
expenditure is:
Less than or equal to $500,000
Greater than $500,000 but less than or
equal to $1,000,000
Greater than $1,000,000 but less than
or equal to $1,500,000
Greater than $1,500,000
Lobbying nontaxable amount is:
20 percent of the exempt purpose
expenditure
$100,000 plus 15 percent of the excess
of exempt purpose expenditures over
$500,000
$175,000 plus 10 percent of the excess
of exempt purpose expenditures over
$1,000,000
$225,000 plus 5 percent of the exempt
purpose expenditures over $1,500,000
Note that the lobbying nontaxable amount is capped at $1,000,000.3 In addition to these
overall limits, no more than 25 percent of lobbying nontaxable amount may be spent on
grassroots lobbying.4 As long as an organization remains within these guidelines, the lobbying
activity engaged in will be within allowable limits.
Penalty for Excessive Lobbying. The IRS imposes an excise tax on any excessive lobbying
expenditures. The penalty is 25 percent of the amount of the excess for the taxable year.5 For
example, if an organization is allowed to spend $100,000 on lobbying but exceeds that limit
by $12,000, the penalty will be $3,000. A similar tax is imposed if the limit for grassroots
lobbying is exceeded. An organization which is engaged in excessive lobbying activity over a
four-year period may lose its tax-exempt status, making all of its income for that period
subject to tax.
3
26 U.S. Code § 4911(c)(2).
26 U.S. Code § 4911(c)(4).
5
26 U.S. Code § 4911(a)(1).
4
Decision Whether to Elect:
The Expenditure Test vs. Substantial Part Test
Expenditure Test
Substantial Part Test
Generally allows an organization to
spend more of its budget on lobbying –
up to 20 percent; grassroots lobbying
limited to 25 percent of total lobbying.
Objective test with definite expenditure
guidelines; unpaid volunteer activity not
counted against limit.
Lobbying activity is restricted to an
insubstantial percentage of the annual
expenditures; no separate limit for
grassroots lobbying.
Subjective test: no clear definition of
lobbying vs. educational activity; IRS
considers the overall character and
emphasis of the lobbying activities;
may count unpaid volunteer activity
Direct and grassroots lobbying
Form 990 Schedule C requires
expenditure totals are separately
separate reporting for multiple
reported on IRS Form 990, “Return of
categories, including media ads,
Organization Exempt from Income
mailings, publications, grants, direct
Tax.”
lobbying, rallies, and other activities.
Penalty for exceeding allowable
Penalty for exceeding allowable
lobbying expenditures is imposition of
lobbying expenditures is imposition of
an excise tax equal to 25 percent of the an excise tax equal to 5 percent of the
excess expenditure, but the IRS may
amount of the lobbying expenditures,
also revoke tax-exempt status.
plus potentially an additional 5 percent
tax personally on the organizational
managers, but the IRS may also revoke
tax-exempt status.
Determining Whether an Activity Is Lobbying
Lobbying is activity directed toward influencing legislation.6 Legislation includes action with
respect to any Act, bill, resolution, or similar item (including a proposed treaty required to be
submitted by the President to the Senate for its advice and consent) by the Congress, any
6
26 U.S. Code § 4911(c)(1), (d).
state legislature, any local council, or similar governing body, or by the public in a referendum,
ballot initiative, constitutional amendment, or similar procedure.7
The IRS definition of lobbying therefore notably does not include efforts to influence executive
rulemakings.
Activities to influence legislation are divided into two categories:
Direct Lobbying. An attempt to influence legislation by communicating with members or staff
of a legislative body (Congress, a state legislature, or local council) or a government
employee who participates in the formulation of legislation, to encourage them to introduce,
support, oppose, amend, repeal, or otherwise influence legislation. The principal purpose of
the communication must be to influence legislation. Telephone calls, letters, emails, and office
visits to a member of Congress or his/her staff, request by a legislative committee (see
below)), or publication of materials to encourage passage testimony at a public hearing
(unless in response to a written of a bill are all direct lobbying communications if they:
(1) refer to specific legislation;
(2) reflect a view on the legislation, and
(3) are addressed to a legislator, an employee of a legislative body, or any other
government official participating in the formulation of legislation.8
Grassroots Lobbying. Communicating with the general public, directly or through an
organization’s members, to encourage public action or otherwise affect the opinions of the
general public with respect to specific legislation is grassroots lobbying. For example, sending
letters to a Senator’s constituents requesting that they urge the Senator to oppose a piece of
legislation is grassroots lobbying if the letters:
(1) refer to specific legislation;
(2) reflect a view on the legislation; and
(3) encourages the recipient of the communication to take action with respect to the
legislation (e.g., a call to action encouraging recipients to contact legislators, or a
7
8
26 U.S. Code § 4911(e)(2); 26 C.F.R § 56.4911-2(d)(1)(i).
26 C.F.R § 56.4911-2(b)(1).
message providing a legislator’s name, address and phone number or providing a
petition or post-card to send to legislators).9
Moreover, under IRS regulations, certain paid mass media communications (including
television, radio, newspaper, and magazine advertisements) may be deemed grassroots
lobbying. Under these rules, even an advertisement that does not meet the definition of
grassroots lobbying will be classified as such if:
(1) the communication appears within two weeks of a vote on legislation by a legislative
body or committee (not a subcommittee);
(2) the vote is on a highly publicized piece of legislation; and
(3) the advertisement reflects a view on the general subject of the legislation and either
refers to the highly publicized legislation or encourages the public to communicate
with legislators on the general subject of such legislation.10
Note that the above rule for mass media communications is a presumption that can be
rebutted. An organization can rebut the presumption by demonstrating that the paid
advertisement is a type of communication regularly made by the organization in the mass
media without regard to the timing of legislation or that the timing of the paid advertisement
was unrelated to the upcoming legislative action.
The following examples derive from IRS regulations:
Example 1. A pamphlet distributed by Organization A states that the “President’s plan for a
drug-free America,” which will establish a drug control program, should be passed. The
pamphlet encourages readers to “write or call your senators and representatives and tell them
to vote for the President’s plan.” No legislative proposal formally bears the name “President’s
plan for a drug-free America,” but that and similar terms have been widely used in connection
with specific legislation pending in Congress that was initially proposed by the President.
Thus, the advertisement refers to specific legislation, reflects a view on the legislation, and
encourages readers to take action with respect to the legislation. The pamphlet is a
grassroots lobbying communication.
9
26 C.F.R § 56.4911-2(b)(2).
26 C.F.R § 56.4911-2(b)(5).
10
Example 2. Organization B places an advertisement in the local newspaper encouraging
readers to “get involved in the fight against drugs.” The text states, in the course of a
discussion of several current drug issues, that Organization B supports a specific bill before
Congress that would establish an expanded drug control program. The bill has been receiving
frequent coverage in the news, but is not scheduled for a committee or floor vote for another
month. The advertisement does not encourage readers to communicate with legislators about
the bill (such as by including the names of undecided or opposed legislators). Without such a
“call to action,” the advertisement is not a lobbying communication.
Example 3. Assume the same facts as in Example 2, except that the advertisement appears
the week of the full committee vote on the bill. Under these facts, the advertisement would be
presumed to be a grassroots lobbying communication, under the special provision regarding
paid mass media advertisements about highly publicized legislation within two weeks of a
vote.
What Counts: Preparation and Allocation Rules
All costs associated with putting out lobbying communications are considered lobbying
expenditures. These include amounts paid or incurred as current or deferred compensation
for an employee’s services attributable to the lobbying communication as well as preparation
costs, such as those for research, drafting, staff and overhead, in addition to mailing, copying
and distribution.
If a communication is made purely for lobbying purposes, all costs of that communication are
lobbying expenditures. If a communication has both a lobbying and non-lobbying purpose,
however, certain costs can be allocated as not being lobbying expenditures.11 For example,
lobbying expenditures for a communication that also has a bona fide non-lobbying purpose
must include all costs attributable to those parts of the communication that are on the same
specific subject as the lobbying message. However, any costs attributable to those parts of
the communication that are not on the same specific subject as the lobbying message are not
included as lobbying expenditures.
Determining whether a portion of a communication is on the same subject as the lobbying
message within that communication will require a review of the surrounding facts and
circumstances. Generally speaking, a portion of a communication is on the same specific
subject as the lobbying message within that communication if the portion discusses an activity
or specific issue that would be directly affected by the specific legislation targeted by the
11
26 C.F.R § 56.4911-3.
lobbying message or if the portion discusses background or consequences of an activity or
specific issue affected by the legislation. Communications made only or primarily to members
require that an organization make “a reasonable allocation” between the amount expended
for the lobbying purpose and the amount expended for the non-lobbying purpose. Costs may
also have to be allocated between direct lobbying and grassroots lobbying expenses.
Under certain limited circumstances, the costs of “advocacy communications or research
materials” used initially for non-lobbying purposes and subsequently (within six months) for
grassroots lobbying may be recharacterized as all grassroots lobbying expenditures. The
primary purpose of the materials is critical to this determination.12
What Is Not Lobbying?
There are some activities that may be related to the legislative process but that are not
considered lobbying. Consequently, expenditures for these activities need not be allocated
as lobbying expenses, and a 501(c)(3) organization may engage in these activities freely.
 Nonpartisan Analysis, Studies, or Research. Engaging in non-partisan analysis, study
or research and making available to the general public, or a segment or members of the
general public, or to government officials or employees the results of such work does not
constitute either direct lobbying or grassroots lobbying under IRS rules. The following
guidelines apply to the preparation of these materials:
o The materials must give a sufficiently full and fair exposition of the pertinent facts to
enable the public or an individual to form an independent opinion or conclusion on
the issue.
o The materials may refer to a specific piece of legislation and state the organization’s
point of view on the legislation, as long as the materials do not merely advocate the
organization’s position and provide sufficient information for the public or an
individual for form an independent conclusion.
o The materials may not directly encourage recipients to take action with respect to
legislation. They may, however, identify one or several legislators who oppose or
are undecided about the communication’s view on legislation or who serve as a
member of the committee considering the legislation.13
12
13
26 C.F.R § 56.4911-2(b)(2)(v).
26 U.S. Code § 4911(d)(2)(A); 26 C.F.R § 56.4911-2(c)(1).
 Technical Advice. A communication is not a lobbying communication if the
communication provides technical advice or assistance to a governmental body, a
governmental committee, or a subdivision of either in response to a written request by the
body, committee, or subdivision.14
 “Self-defense” Lobbying. The costs of communications with any legislative body respect
to legislation that has a potential effect on the existence of the organization, its powers and
duties, tax-exempt status, or deductibility of contributions to the organization are not
lobbying expenses. This is not a broad exception; for example, it would not include
lobbying on future funding for one of the charity’s programs. Under this exception, an
organization may communicate with an entire legislative body, with committees or
subcommittees of a legislative body, with individual legislators, with legislative staff
members, or with representatives of the executive branch who are involved with the
legislative process, so long as the communication is limited to the appropriate subject.15
 Member Communications. Communications to bona fide members with respect to
legislation or proposed legislation of direct interest to the organization and its members do
not constitute lobbying so long as there is no request to take some action to influence the
legislation. A member is an individual who pays dues or contributes more than nominal
amounts of time or money, or is one of a limited number of “honorary” or “life” members. 16
 Examinations of broad social, economic, and other problems. Communications
qualify under this exception so long as they do not address specific legislation or directly
encourage recipients to take action with respect to legislation. Examinations of broad
issues include discussions of general issues that may be the subject of legislation but do
not mention specific legislation.17
 Communications with government officials about administrative procedures,
regulations, and enforcement. Once a bill is passed, an organization may want to
ensure that adequate regulations are drafted to implement and enforce the legislation.
Working with executive branch staff during the regulatory process and later to monitor
enforcement of the legislation is not lobbying activity.18
14
26 U.S. Code § 4911(d)(2)(B); 26 C.F.R § 56.4911-2(c)(3).
26 U.S. Code § 4911(d)(2)(C); 26 C.F.R § 56.4911-2(c)(4).
16
26 U.S. Code § 4911(d)(2)(D); 26 C.F.R § 56.4911-5.
17
26 C.F.R § 56.4911-2(c)(2).
18
26 C.F.R § 56.4911-2(b)(4)(i), Example 4.
15
 Training Workshops. Educational training to encourage a greater interest and
understanding of governmental affairs would not constitute lobbying. The workshops may
cover a wide variety of topics including, but not limited to, general issue briefings, lobbying
techniques such as letter-writing campaigns and use of the media, and the legislative
process. Public officials may be invited to speak as part of the program, but the workshop
may not focus on a future lobbying campaign on specific legislation.
 Volunteer Lobbying. As long as they are not reimbursed, officers, members and other
volunteers of an organization may lobby at their own expense. Their costs associated with
these activities are not considered lobbying expenditures of the organization. If the
organization recruits the volunteers and urges them to take some action, such as
circulating petitions to send to legislators in support of legislation, the related costs and
any training expenses incurred by the organization are grassroots lobbying expenses. A
volunteer lobbyist’s out-of-pocket are not tax-deductible as contributions to the
organization or as out-of-pocket costs of volunteer activity.
The regulations provide the following example:
Organization V trains volunteers to go door-to-door to seek signatures for petitions to be sent
to legislators in favor of a specific bill. The volunteers are wholly unreimbursed for their time
and expenses. The volunteers’ costs are not lobbying or exempt purpose expenditures made
by V. When V asks the volunteers to contact others and urge them to sign the petitions, V
encourages those volunteers to take action in favor of a specific bill. Accordingly, V’s costs of
soliciting the volunteers’ help and its costs of training the volunteers are grass roots
expenditures. In addition, the costs of preparing, copying, distributing, etc. the petitions (and
any other materials on the same specific subject used in the door-to-door signature gathering
effort) are grass roots expenditures.19
Affiliated Organizations: Determining Permissible Lobbying Expenditures
The IRS, in an effort to discourage use of multiple 501(c)(3) organizations to circumvent the
lobbying limits, calculates expenditures of all affiliated 501(c)(3) organizations as a single unit.
19
26 C.F.R § 56.4911-2(b)(4)(ii)(C), Example 8.
Organizations are considered affiliated if:
 they have interlocking directorates in which one governing board has sufficient control over
one or more other organizations to dictate action on legislative issues, or
 the governing instrument, such as the bylaws, gives the organization power to bind one or
more other organizations to a particular action on a legislative issue.20
Transfers to Non-Charities
The rules also attempt to prevent 501(c)(3) organizations from circumventing the expenditure
limits by transferring funds to an organization that is not exempt under Section 501(c)(3). A
transfer to a non-charity that lobbies is considered a lobbying expenditure unless:
 the 501(c)(3) organization is paying fair market value for goods or services;
 the 501(c)(3) organization is making a “controlled” grant by limiting the use of the
transferred funds for a non-lobbying purpose (records must establish the non-lobbying
purpose and, therefore, a grant agreement is advisable); or
 the 501(c)(3) organization generally makes goods or services widely available for less than
fair market value to the general public and the goods and services are offered to lobbying
organizations on the same terms.21
The Byrd Amendment and OMB Regulations
The Byrd Amendment prohibits the use of appropriated funds “by any recipient of a Federal
contract, grant, loan, or cooperative agreement [including contractors, subcontractors, and
subgrantees] to pay any person for influencing or attempting to influence” any officer or
employee of any Federal agency or a Member or employee of Congress in connection with:
(A) the awarding of any Federal contract;
(B) the making of any Federal grant;
20
21
26 U.S. Code § 4911(f); 26 C.F.R § 56.4911-7 – 56.4911-9.
26 C.F.R § 56.4911-3(c)(3).
(C)
the making of any Federal loan;
(D)
the entering into of any cooperative agreement; or
(E)
the extension, continuation, renewal, amendment, or modification of any of
the above.22
A recipient of a Federal contract, grant, loan, or cooperative agreement must file a declaration
stating the name of any registered lobbyist (under the Lobbying Disclosure Act) who has
made lobbying contacts on behalf of the recipient with respect to that contract, grant, loan, or
cooperative agreement as well as a certification that the recipient has not made, and will not
make, any prohibited payment of appropriated funds for a lobbying purpose. 23 This
declaration must be updated on a quarterly basis, if there is any material change in the
information previously submitted.24 Subcontractors and subgrantees must file similar
declarations with the principal contractors and grantees, who must then forward those
declarations with their own to the Government.25 These reporting requirements only apply to
contracts, grants and cooperative agreements that exceed $100,000.26
The Office of Management and Budget (“OMB”) has promulgated extensive guidance on the
ban on using federally appropriated funds for lobbying activities, and many agencies have
issued their own implementing regulations as well.
Rules on Political Activity
A 501(c)(3) organization is strictly forbidden from engaging in any political activity on behalf of
or in opposition to a candidate for public office. Violation of this prohibition may result in
revocation of tax-exempt status and imposition of excise tax on both the organization and the
organization’s managers. A very brief summary of some of the rules that may be most
relevant to the Children’s Hospital Association27 follows.
22
31 U.S.C. § 1352(a).
31 U.S.C. § 1352(b).
24
31 U.S.C. § 1352(b)(4).
25
31 U.S.C. § 1352(b)(1), (5).
26
31 U.S.C. § 1352(d)(2)(B).
27
The Children’s Hospital Association’s legal name is the National Association of Children’s Hospitals.
23
Determining What Is Political Activity
Political activity is participation or intervention in any election campaign in support of or in
opposition to a candidate for local, state, or national public office. Determining whether a
proposed activity is a “political activity” is often difficult, but certain activities are clearly
prohibited:
 Formal or informal endorsements of a candidate for public office;
 Direct financial contributions or other support to a candidate, political party, or political
action committee (“PAC”);
 In-kind contributions to a candidate, political party, or PAC, including, but not limited to: (1)
providing mailing, membership or donor lists or other resources for fundraising; (2)
provision of facilities or office space; (3) staff time; (4) organizing volunteers for a
campaign; and (5) opposition research;
 Publication or distribution by a 501(c)(3) organization of statements in support of or in
opposition to a candidate; or
 Rating candidates for their qualification for a particular office.
This list is by no means exhaustive.
Permissible Voter Education and Registration Activities
Nonpartisan voter education and registration activities are not prohibited and provide valuable
contributions to public understanding of and debate about key issues. Voter education
projects may not be designed to support or oppose any particular candidate, may not be
coordinated with a candidate or party, and should expressly disclaim any intent to endorse or
oppose any candidate.
It is clear from IRS rulings that a program that is largely educational in nature may be deemed
impermissible political activity if even only one part of the activity is “political.” Therefore,
consultation with an attorney familiar with the laws governing tax-exempt organizations is
advised. Some of the activities that non-profit organizations may conduct, if properly planned,
include:
 publishing voting records;
 preparing candidate questionnaires and voter guides;
 conducting public education on issues of import to the organization;
 hosting nonpartisan candidate forums;
 conducting training on the electoral process; or
 conducting issue briefings for candidates.
Note that an issue briefing directed towards an officeholder and addressing specific legislation
may be considered direct lobbying.
Volunteer Activities
Individual Volunteers: What May Officials, Staff and Volunteers Do That a 501(c)(3)
Organization Cannot? The proscription on political activity by a 501(c)(3) organization does
not cover the involvement of staff, directors, or member volunteers in the electoral process
during after-work hours, leave without pay, or accrued vacation.
The Federal Election Campaign Act (“FECA”) makes various allowances for volunteer activity
that are not subject to or limited by the political contribution limits. A volunteer for purposes of
the law is a person who donates personal services and is not compensated for them by any
other person, including an organization. Compensation includes salary and benefits. The time
devoted by the volunteer is truly his or her own, and there is no limit to how much time he or
she can commit to the benefit of any candidate, political party, or political committee. The law
makes other allowances for volunteer activities that involve specific expenditures by the
volunteer of his or her own funds (e.g., for certain travel expenses incurred while volunteering
for a campaign). Note, however, that if volunteers coordinate their spending on activity for a
federal candidate, they may be considered a political committee under the FECA, subject to
registration and reporting requirements as well as applicable contribution limits.
Guidelines for Officials of an Organization. An official, acting on his or her own behalf, may
participate in a campaign in support of or in opposition to a candidate. However, the official
must not speak or act in the name of the organization while engaged in political activity and
he or she may not use organizational resources, personnel or facilities for the activity. Within
these constraints, an individual may participate in any campaign activities, including
endorsing or opposing a candidate, holding a fundraiser, or hosting a campaign gathering.
Guidelines for Other Individuals Associated With an Organization. The individual
members and employees of an organization also may participate in political campaign activity
so long as the activities are not conducted with organizational resources. The factors that the
IRS will look at to determine whether to attribute these acts to the organization are slightly
different than those for officials. There must be “real or apparent authorization” by the
organization of these individuals’ actions to cause them to be considered attributable.
 Activities of employees during working hours or in their capacity as employees generally
will be attributed to the organization.
 If the activities are implicitly authorized by the organization, they will be attributed.
Activities may be considered authorized if an organization does not disavow the
individual’s actions in a timely manner and in a manner consistent with the original activity.
The political activities of individual members were ruled to be attributable to the
organization when the organization’s publication announced that members would be
working in a candidate’s campaign, the members were identified as representatives of the
organization and there was no attempt by the organization to disavow their activities.
 The organization must also take steps to avoid future unauthorized activities.
Working in Coalitions
Frequently, nonprofit organizations join together in coalitions to sponsor events, coordinate
activities, or simply exchange information about programs and agendas. A 501(c)(3)
organization is free to join in informal or formal coalitions with other tax-exempt groups or forprofit organizations, so long as the coalition is created for an educational or other charitable
purpose and not engaged in any partisan electoral activities. Participation in a coalition to
exchange non-electoral information or sponsor educational programs on issues of interest to
the groups is permissible.
Informal Coalitions: Joint Sponsorship of Activities
A 501(c)(3) organization may join other organizations in sponsoring certain voter education
activities, including training conferences. However, the program may not have any partisan
content that could be attributed to the 501(c)(3) organization. A 501(c)(3) organization should
avoid joint sponsorship of candidate forums, debates, voter registration, GOTV or other
campaign-related events with a partisan organization. In addition, public education documents
jointly supported and published by 501(c)(3) organizations and PACs are inadvisable.
Working in Formal Coalitions
A 501(c)(3) organization is free to participate in and contribute financial support to a formal
coalition organized for educational purposes, including development of nonpartisan voter
education programs, and conducted in a manner consistent with the legal guidelines already
discussed. A 501(c)(3) organization may not join in or have any formal relationship with a
coalition whose purpose is to conduct partisan electoral activities. Clearly, a 501(c)(3)
organization cannot do indirectly through a coalition what it could not do directly, e.g., conduct
substantial lobbying or political activity.