Lobbying and charities: Knowing the limits

Description

Abstract: Nonprofits need to keep tabs on lobbying activities if they want to keep their tax-exempt status. According to the Internal Revenue Code, no substantial part of a charity’s activities can consist of attempting to influence legislation by contacting, or urging the public to contact, a member of a legislative body. Nor can a substantial part of your organization’s activities comprise proposing, supporting or opposing legislation. Unfortunately, substantial has never been defined. (Updated 3/30/12)