Material Listing

This resource offers guidance on how 501(c)(3) organizations can elect to “take advantage of the clear definitions and generous limits on lobbying” as permitted in the IRS Tax Code.

This fact sheet breaks down the difference between “advocacy” and “lobbying” and outlines ways in which public health organizations can engage in advocacy.

This article addresses some of the legal issues around lobbying and explains the differences between the terms “lobbying” and “advocacy.” It also outlines what activities are and are not permissible, such as partisan political activities, and discusses federal, state, and local rules for 501(c)(3) organizations.

The Expenditure Test is a more specific standard that the IRS uses to measure a nonprofit’s lobbying activities, if a nonprofit has elected to use this standard.

This is the standard that the IRS applies if a nonprofit organization has not elected to use the “Expenditure Test."