Summary: In this session we will discuss the history of lobbying as a charitable (501(c)(3)) activity and why lobbying is OK, even encouraged by tax policy for public charities? We will briefly discuss the key cases and legislation that got us to the point where we are with regard to the rules for charity lobbying. Then we will cover the key differences between “electing” and non-electing charities – the 501(h) “expenditure test.” Most experts recommend that any charity contemplate much if any explicit lobbying should make the election and we will cover why that is. From there we will go in to the 501(h) election details: how to make the election, how to calculate the two lobbying “allowances” under the election and the definition differences between direct and grassroots lobbying.

Date Recorded: Thursday, June 16, 2011