Description
Standards for Excellence 3.0
Engaging in Lobbying and Election Related Activity
45.1: Why nonprofits engage in lobbying 6
45.1.1: What is considered lobbying? 6
45.1.2: When might an organization need to engage in lobbying? 7
45.1.3: Johnson Amendment 7
45.2: Federal Regulations - 501(c)(3) Lobbying Limitations 7
45.2.1: “No Substantial Part” vs “Expenditure” Test for public charities 8
45.2.2: Federal regulations for private foundations 11
45.2.3: Federal regulations beyond the Internal Revenue Code 11
45.3: Lobbying Regulation and Disclosure 11
45.3.1: State Lobbying Regulation 12
45.3.2 Who to contact to find out states’ regulations for lobbying 12
45.3.2.1 Pennsylvania Lobbying Regulation 12
45.3.3 Local Laws including Philadelphia and Pittsburgh 13
45.4: Federal Lobbying Disclosure 14
45.4.1: Registration and disclosure of lobbying activity 14
45.4.2: Understanding Schedule C: Reporting lobbying activity on the Form 990 14
45.5: Conducting Election Activities for 501(c)(3) Organizations 15
45.5.1: Activities must be strictly nonpartisan 15
45.5.2 Election Year Activity 15
45.5.3: Continuing to engage in issue lobbying during an election season 15
45.5.4: “Get out the vote” and other voter encouragement to vote 16
45.5.5: Candidate “scorecards” and voting records 16
45.5.6: Other methods (Candidate Forums, Debates or other Appearances) 16
45.6: Personal activities of staff, volunteers, board during campaigns 17
45.6.1: What staff, volunteers, and board members can do 17
45.6.2: What staff, volunteers, and board cannot do 17
45.6.3 When a staff member or board member is a candidate 17
Selected Resources for Engaging in Lobbying and Election Related Activity 19
Attachments 20
Attachment 45A: Worry-Free Lobbying for Nonprofits 19
