Resources - Advocacy, Lobbying and the IRS

Administrative Advocacy: Influencing Rules, Regulation, and Executive Orders

501(c)(3) organizations can advocate on administrative rules, regulations and other administrative actions. This is not lobbying because these policies are not specific legislation. For more details download this PDF from Bolder Advocacy.

2-page, PDF, 229 KB

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Ballot Measures and Public Charities

The IRS rules for 501(c)(3) organizations engaged in ballot measures advocacy. To access this document from Bolder Advocacy click here.

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Charitable Contributions

IRS Publication 1771, Charitable Contributions-Substantiation and Disclosure Requirements.

16-page PDF that explains the federal tax law for charitable organizations that receive tax-deductible contributions.

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Compliance Guide for 501(c)(3) Public Charities

48-page IRS publication that provides comprehensive guidance on compliance.

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Do's and Don'ts for Friends During Election Season

Election season can be an exciting time however Friends as nonprofit organizations need to be careful to make sure they are following all the rules for election related activities.

2-page, PDF, 78 KB

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Electing the 501(h) Expenditure Test

2-page PDF from Alliance for Justice on the process for electing the 501(h) expenditure test

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Election Checklist for 501(c)(3)

Election Checklist for 501(c)(3) Public Charities: Ensuring Election Year Advocacy Efforts Remain Nonpartisan

Find out what your 501(c)(3) public charity can do this election season. Learn more.

This information is from Alliance for Justice.

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IRS 501(c)(3) Exemption Requirements

Link to IRS site describing requirements for a 501(c)(3). 

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Maintaining Your Nonprofit's 501(c)(3) Tax-Exempt Status

A 60-minute webinar from 4Good addressing how to maintain your tax-exempt status.

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Non-Profit Legislative Activities FAQ

2-page PDF Addresses a series of questions regarding how groups can interact with legislators, specifically what 501 c(3) organizations are allowed to do.

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Public Charities Can Lobby

501(c)(3) public charities can lobby within the limits allowed by federal law. How much lobbying you can do depends on which test you choose to measure lobbying. This two page PDF from Alliance for Justice explains both tests.

2-page, PDF, 213 KB

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Reinstating Tax-Exempt Status

The IRS has created a procedure for nonprofits who have lost their tax-exempt status due to failure to file the Form 990. Revenue Procedure 2014-11 provides the process of reinstatement and Eve Bornstein explains the procedure.

Source: Alliance for Justice

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Sample 501(c)(3) Organizational Policy for Election Season

This sample policy from BolderAdvocacy provides language you can use with your employees, board, and volunteers of the rules for your 501(c)(3).

2-page PDF, 205 KB

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Tips for Protecting Your Nonprofit Status When Using Social Media

The Alliance for Justice offers tips on using social media to promote your messages to the public and decision makers.

link provided to a 4-page, PDF, 220 KB

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What is Advocacy?

Two-page pdf from Alliance for Justice that provides definitions and examples of advocacy.

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What is Lobbying Under the 501(h) Election

This fact sheet from the Alliance for Justice provides an overview of how lobbying is defined for organizations that measure their lobbying under the 501(h) expenditure test. Learn more

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