501 c 3 lobbying

• Lobbying: What Does It Mean For 501(c)(3) Organizations?

OVERVIEW 501(c)(3) organizations that engage in federal lobbying are subject to at least two separate—and very different— definitions of lobbying i...

• Mondaq Business Briefing
• United States Law Articles in English

• 26 USC 504 - Sec. 504. Status after organization ceases to qualify for exemption under section 501(c)(3) because of substantial lobbying or because of political activities

• US Code - Title 26: Internal Revenue Code

• Non-Profit Group Took Political Positions

In general, no organization may qualify for section 501(c)(3) status if a substantial part of its activities is attempting to influence legislation (commonly known as lobbying)," states the IRS website, irs.gov. "A 501(c)(3) organization may engage in some lobbying, but too much lobbying activity risks loss of tax-exempt status. Legislation includes action by Congress, any state legislature, any local council, or similar governing body, with respect to acts, bills, resolutions, or similar items (such as legislative confirmation of appointive office), or by the public in referendum, ballot initiative, constitutional amendment, or similar procedure. "It has come to my attention that the Education Committee and the Broward League of Cities legislative agenda agree with the House joint re...

• The Broward Times
• October 19, 2009

• Understanding the Lobbying Efforts of a Church: How Far Is Too Far?

The tune of the § 501(c)(3) lobbying restriction may become a bit catchier if it were clear exactly what it meant. That clarity can be provided by understanding and then perhaps modifying the lobbying restriction on religious organizations that currently exists under § 501(c)(3) of the Internal Revenue Code of 1986, as amended (the "Code"). This comment focuses on how to best address the tension between a church's right to free speech and the potential for excessive entanglement between church and state through the lobbying restriction. An ideal lobbying test would provide a threshold safe-harbor figure, while at the same time avoiding the imposition of a significant burden on the church that would create excessive entanglement. Therefore, Congress, or the Treasury, should enact a test ...

• Brigham Young University Law Review
• Vol. 2009 Nbr. 4, July 2009

• Regan v. Taxation With Representation of Wash., 461 U.S. 540 (1983)

... Section 501(c)(3) of the Internal Revenue Code of 1954 (Code) ...(c)(3)'s prohibition against substantial lobbying is unconstitutional under the First Amendment by i...

• U.S. Supreme Court

• Conservative Spotlight: Faith and Action

The group, a non-profit 501(c)3 organization, engages in a limited amount of lobbying. "We are for the Federal Marriage Amendment," he said. Schenck does not believe that homosexual rights activists or most homosexuals are really interested in marriage.

• Human Events
• July 29, 2009

• Federal Election Commission Action Would Severely Restrict Nonprofit Advocacy, Says National Committee for Responsive Philanthropy

WASHINGTON, April 14 /U.S. Newswire/ -- A coalition of six national nonprofit organizations promoting the rights of nonprofit advocacy has condemned the Federal Election Commission's proposed rulemaking to regulate 527 political committees. The coalition announced at a briefing yesterday that the FEC's Rulemaking would severely limit other nonprofit organizations, namely those with a 501(c)(3) or 501(c)(4) status, from speaking on public policy matters, lobbying within currently legal limits, and undertaking nonpartisan voter engagement activities. While the immediate results of the FEC's efforts would only restrict the ability of 527 political action committees, nonprofit leaders warn of its harmful deleterious effects on 501(c)(3) or 501(c)(4) organizations.

• U.S. Newswire
• April 14, 2004

• Nacfam Changes Name to National Council for Advanced Manufacturing to Underline Think Tank Role; Releases Names of Experts Panel

WASHINGTON, June 10 /U.S. Newswire/ -- NACFAM, formerly known as the National Coalition for Advanced Manufacturing, today announced its name change to National Council for Advanced Manufacturing at the annual Washington policy meeting of its Advanced Manufacturing Leadership Forum. States Leo Reddy, CEO and Founder of NACFAM: Changing our name from 'Coalition' to 'Council' emphasizes our role as a non-profit 501(c)(3) think tank -- not a lobbying organization -- focused on manufacturing-related policy research and analysis. This builds on NACFAM's success since its founding in 1989 as a leader in developing national strategies, policies and programs designed to strengthen the productivity, competitiveness and innovation of U.S.-based manufacturing.

• U.S. Newswire
• June 10, 2004

• Grassroots Lobbying: A Legal Primer.

...3. What role did the organization play in facilitati... your organization is a trade association, 501(c)(3) charity, or business. It also imposes limits...

• Mondaq Business Briefing
• Nbr. 2011, January 2011

• Lobbying: What Does It Mean for Nonprofits?

... and reporting requirements for non-501(c)(3) tax-exempt organizations under federal tax l...

• Mondaq Business Briefing
• Nbr. 2011, January 2011