Comparing NONPROFI TS Political 5 0 1 ( c) ( 3 ) 5 0 1 ( c) ( 4 ) - PDF document

Advocacy and lobbying RULES FOR NONPROFI TS We’ll begin at approximately 11: 00AM Eastern Technical problems? Call GoToMeeting Technical Support (888) 259-8414 1. Comparing nonprofits 2. What is “advocacy”? 3. What is “lobbying” and how much can we do? 4. Lobbying exceptions AGENDA Comparing NONPROFI TS Political 5 0 1 ( c) ( 3 ) 5 0 1 ( c) ( 4 ) Organizations Connected/ SSF Alliance for Justice AFJ Action Campaign LCV PAC Exam ples Independent LCV Education Fund LCV Emily’s List Lobbying Rare and usually Limited Unlimited Activities taxable

Public Nonpartisan Education Voter Ed. Organize Organizing a Rally Lobbying PARTI SAN POLI TI CAL Exceptions Educate Regulatory Legislators Efforts Educational LOBBYI NG Conferences Get to Know Litigation Legislators Research Training Avenues for ADVOCACY I NSUBSTANTI AL PART TEST 1. What is “insubstantial”? 2. Default test 3. Activities-based 4. Lobbying not defined 5. Penalty or 5 0 1 ( H) EXPENDI TURE TEST 1. Dollar-based lim its 2. One-tim e election – IRS Form 5768 3. Expenditures only How much 4. Definition of lobbying LOBBYI NG? 5. Penalty less severe “Exempt Purpose 1. Calculate organization’s Expenditures” 2. Overall lobbying lim it ANNUAL EXPENDITURES OVERALL LOBBYI NG LIMIT $500,000 or less 20% $500,000 to $1 million $100,000 + 15% of excess over $500,000 $1 million to $1.5 million $175,000 + 10% of excess over $1 million $1.5 million to $17 million $225,000 + 5% of excess over $1.5 million Over $17 million $1,000,000 3. Grassroots lobbying lim it is 25% of overall lim it LOBBYI NG LI MI TS under 501(h)

TOTAL LOBBYI NG LI MI TS for 501(c)(3)s making the 501(h) election with annual expenditures of $ 50 0 ,0 00 Direct Grassroots Education & Non- Lobbying Advocacy Overall Lobbying Lim it $ 1 0 0 ,0 0 0 Grassroots Lobbying Lim it $ 2 5 ,0 0 0 DI RECT Communication Legislator Expresses a view about specific legislation What is GRASSROOTS LOBBYI NG? Communication General public Expresses a view about specific legislation Call to action DI RECT Communication Legislator Expresses a view about specific legislation GRASSROOTS Communication General public Expresses a view about specific legislation Call to action

DI RECT Federal Communication Members of Congress Legislator Expresses a view about specific legislation State State Legislature GRASSROOTS Communication General public Expresses a view Local about specific City Council, County Board of legislation Supervisors Call to action DI RECT Communication Legislator Expresses a view about specific legislation GRASSROOTS Communication General public Expresses a view about specific legislation President, governor, mayor or other executive official who participates in the Call to action formulation of legislation W hen is Dr. Ana M. Viam onte Ros, DI RECT Secretary of the Florida Departm ent Communication of Health, a “legislator”? Legislator Expresses a view about specific legislation GRASSROOTS Communication General public Expresses a view about specific legislation Call to action

School Boards Zoning Board Housing Authority Other “Special Purpose Boards” NOT Legislators DI RECT Communication Legislator Expresses a view about specific legislation GRASSROOTS Communication General public Expresses a view about specific legislation SPECI AL “LEGI SLATOR” RULE Call to action Members of the general public are “legislators” DI RECT Communication Legislator Expresses a view about specific legislation GRASSROOTS Communication General public Expresses a view about specific legislation Call to action

DI RECT Communication Legislator Expresses a view about specific legislation GRASSROOTS Communication General public Expresses a view about specific legislation Call to action DI RECT Communication Legislator Expresses a view about specific legislation GRASSROOTS Communication General public Expresses a view about specific legislation Call to action Regulations Executive Orders Enforcement of Existing Laws Litigation NOT Specific Legislation

DI RECT Communication Legislator Expresses a view about specific legislation CALL TO ACTI ON GRASSROOTS Communication General public Expresses a view about specific legislation Call to action DI RECT TELLI NG TO CONTACT Communication legislator(s) Legislator Expresses a view PROVI DI NG ADDRESS, about specific legislation telephone number, and/ or other contact information of legislator(s) GRASSROOTS PROVI DI NG MECHANI SM Communication to enable comm unication with legislator(s) General public Expresses a view I DENTI FYI NG about specific legislation legislator(s) Call to action

DI RECT Communication Legislator Expresses a view about specific legislation GRASSROOTS Communication General public Expresses a view about specific legislation Not Lobbying Call to action DI RECT Communication With a legislator Expressing a view about specific legislation GRASSROOTS Communication General public Expresses a view about specific legislation Call to action DI RECT Communication With a legislator Expressing a view about specific legislation GRASSROOTS Communication General public Expresses a view about specific legislation Call to action

Nonpartisan analysis, study, or research Request for technical assistance Self defense Exam inations and discussions of broad social, econom ic, and sim ilar problem s Lobbying EXCEPTI ONS MUST Full and Fair Discussion Broadly Dissem inated MAY Express a View Indirect Call to Action Subsequent Grassroots Lobbying lim ited Nonpartisan ANALYSIS

MUST Invitation in Writing on behalf of Committee Available to all members of Committee MAY Express a View on Specific Legislation Technical ASSISTANCE QUESTI ONS? EAST COAST W EST COAST Alliance for Justice Alliance For Justice 11 Dupont Circle, NW 1611 Telegraph Avenue 2 nd Floor Suite 1006 Washington, DC 20036 Oakland, CA 94612 202-822-6070 510-444-6070 advocacy@afj.org 866.675.6229 w w w .afj.org for fact sheets and publications