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Measuring Lobbying: Expenditure Test

General Material
Published Date
February, 2017

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. Under the expenditure test, the extent of an organization’s lobbying activity will not jeopardize its tax-exempt status nor incur a penalty, provided that its expenditures related to lobbying activities do not normally exceed a specified amount, which is calculated based on the organization’s overall budget. 

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