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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
Pitfall:
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Engaging in Lobbying without Having Thoroughly Evaluated the Benefits of Filing IRS Form 5768
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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.
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This is a PowerPoint presentation which provides a broad overview of regulations in the Internal Revenue Code related to lobbying and advocacy by nonprofits. It includes a discussion of how foundations can support nonprofit advocacy. Key Terms: 501 (h), advocacy, IRS, legal consideration, lobbying regulation, political activity
Preferred Practice:
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Recognize What Daily Activities Constitute Lobbying
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When you are communicating your views and urging action of the general public or a legislator regarding specific legislation, know that you are already engaging in lobbying.
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Know That A 501(c)(3) Nonprofit Can Engage in Unlimited Educational Activities
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There are no legal limits on the many effective advocacy activities that do not constitute lobbying.
Pitfall:
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Not Having a Comprehensive, Balanced Approach in Your Advocacy Campaign
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Be careful not to rely too much on technical and policy expertise without establishing the sort of grassroots constituent support likely to move individual elected officials; at the other extreme, be careful not to rely only on grassroots constituent support without the technical and policy expertise needed to fashion strong arguments and win influential allies, such as editorial boards.
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Being Fearful of Losing Your Tax Exemption Because of Lobbying Activities by Your Nonprofit
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Basic training in nonprofit lobbying law will quickly dispel many common myths that discourage nonprofit lobbying, and make you aware of the ample lobbying limits permitted under the law.
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Relying on an Outside Lobbyist for Most of Your Advocacy Activities
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Though outside lobbyists can be an important part of your team, they do not take the place of developing an active grassroots public policy program within your organization.
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Limiting Your Impact by Not Clearly Distinguishing Lobbying Activities from Advocacy Activities
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Advocacy refers to any activity that attempts to change government policy, while lobbying is a subset of advocacy that aims to influence specific legislation, which means it is aimed at a legislative body.
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Engaging in Lobbying without Having Thoroughly Evaluated the Benefits of Filing IRS Form 5768
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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.
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This toolkit offers tools and resources for effective advocacy media relations. The Web site offers sample letters, media alerts, communication models, and more. Key Terms: advocacy, communication correspondence, congress, lobbying, media relations
Preferred Practice:
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Recognize What Daily Activities Constitute Lobbying
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When you are communicating your views and urging action of the general public or a legislator regarding specific legislation, know that you are already engaging in lobbying.
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Use An Outside Lobbyist As Part of Your Advocacy Campaign
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After you have created an internal public policy program within your organization, using an outside lobbyist can be an effective strategy.
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Promote News Stories, Editorials, Op-Ed Pieces, and Letters to the Editor in Support of Your Position
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Press coverage in a targeted legislative district and supported with grassroots lobbying by influential members of your nonprofit community, creates the best opportunity to have impact on a public policy issue.
Pitfall:
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Not Having a Comprehensive, Balanced Approach in Your Advocacy Campaign
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Be careful not to rely too much on technical and policy expertise without establishing the sort of grassroots constituent support likely to move individual elected officials; at the other extreme, be careful not to rely only on grassroots constituent support without the technical and policy expertise needed to fashion strong arguments and win influential allies, such as editorial boards.
-
Being Fearful of Losing Your Tax Exemption Because of Lobbying Activities by Your Nonprofit
-
Basic training in nonprofit lobbying law will quickly dispel many common myths that discourage nonprofit lobbying, and make you aware of the ample lobbying limits permitted under the law.
-
Relying on an Outside Lobbyist for Most of Your Advocacy Activities
-
Though outside lobbyists can be an important part of your team, they do not take the place of developing an active grassroots public policy program within your organization.
-
Limiting Your Impact by Not Clearly Distinguishing Lobbying Activities from Advocacy Activities
-
Advocacy refers to any activity that attempts to change government policy, while lobbying is a subset of advocacy that aims to influence specific legislation, which means it is aimed at a legislative body.
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This course teaches communication, lobbying, research, and many more skills needed to become an effective advocate. Key Terms: advocacy, communication, congress, effective communication, lobby, lobbying, media relations, message, political system
Preferred Practice:
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Use An Outside Lobbyist As Part of Your Advocacy Campaign
-
After you have created an internal public policy program within your organization, using an outside lobbyist can be an effective strategy.
Pitfall:
-
Relying on an Outside Lobbyist for Most of Your Advocacy Activities
-
Though outside lobbyists can be an important part of your team, they do not take the place of developing an active grassroots public policy program within your organization.
-
Limiting Your Impact by Not Clearly Distinguishing Lobbying Activities from Advocacy Activities
-
Advocacy refers to any activity that attempts to change government policy, while lobbying is a subset of advocacy that aims to influence specific legislation, which means it is aimed at a legislative body.
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This article provides an overview of how nonprofits can lobby without fear of losing tax exemption. Key Terms: advocacy, IRS, legal consideration, lobbying, lobbying regulation, Section 501(h) election
Preferred Practice:
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Know That A 501(c)(3) Nonprofit Can Engage in Unlimited Educational Activities
-
There are no legal limits on the many effective advocacy activities that do not constitute lobbying.
Pitfall:
-
Being Fearful of Losing Your Tax Exemption Because of Lobbying Activities by Your Nonprofit
-
Basic training in nonprofit lobbying law will quickly dispel many common myths that discourage nonprofit lobbying, and make you aware of the ample lobbying limits permitted under the law.
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This article explains how nonprofits are limited in the amount of lobbying they can conduct. It discusses the two rules which the IRS uses to evaluate an organization's lobbying activities, the insubstantial part test and the expenditure test. Key Terms: 501(h) test, advocacy, expenditures, legal considerations, lobbying regulations, substantial part test
Preferred Practice:
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If Not Electing the Expenditure Test, Tracking Advocacy Activities of Your Volunteers Becomes Very Important
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The Insubstantial Part Test is complicated, and requires meticulous record keeping to prove that your organization has not done too much lobbying.
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Recognize What Daily Activities Constitute Lobbying
-
When you are communicating your views and urging action of the general public or a legislator regarding specific legislation, know that you are already engaging in lobbying.
Pitfall:
-
Limiting Your Impact by Not Clearly Distinguishing Lobbying Activities from Advocacy Activities
-
Advocacy refers to any activity that attempts to change government policy, while lobbying is a subset of advocacy that aims to influence specific legislation, which means it is aimed at a legislative body.
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