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501(h) Election Form: IRS Form 5768

This form is used by a nonprofits to elect the use of the expenditure test rather than be limited to an insubstantial amount of lobbying.

Key Terms: 501(h), advocacy, election, Form 5768, IRS, legal consideration, lobbying regulation, substantial part test

http://www.afj.org/assets/resources/resources2/Worry-Free-Lobbying-for-Nonprofits.pdf

Author: Internal Revenue Service (IRS)
Published: 2003

Pitfalls

Engaging in Lobbying without Having Thoroughly Evaluated the Benefits of Filing IRS Form 5768

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Common Pitfalls

Engaging in Lobbying without Having Thoroughly Evaluated the Benefits of Filing IRS Form 5768

Section 501(h) of the Internal Revenue Code authorizes nonprofits to elect an optional measure of their lobbying activities known as the 'expenditure test', considered a much easier method to keep track of the amount of legal lobbying in your organization.

Source:
Johnson Center for Philanthropy

Nonprofit Good Practice Guide

Johnson Center at Grand Valley State University

501(h) Election Form: IRS Form 5768

Pitfalls

Common Pitfalls

Engaging in Lobbying without Having Thoroughly Evaluated the Benefits of Filing IRS Form 5768

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