The materials in our Resources section are for informational purposes only, without any representation that they are accurate or complete. These publications do not constitute legal advice and do not create an attorney-client relationship between the reader and any other person, nor are they an offer to create such a relationship. These publications are current as of the date written, but laws change over time and vary from state to state. As a result, the information presented here may not be timely and/or appropriate for any state not specifically addressed in a publication. Consult an attorney if you have questions regarding the content of any publication.

Politics, Lobbying, and Advocacy

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Posted on February 20, 2020

501(c)(3)s are prohibited from engaging in political activity. Doing so can result in loss of tax-exemption. As the 2020 election year gets underway, it is important to understand what constitutes political activity and what doesn’t.

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Posted on February 20, 2020

This is a discussion of “Georgia Lobbying Registration and Reporting Requirements for Nonprofits”. It was presented by Robert Lane with Georgia Campaign Finance Commission.

View the Webcast

Posted on October 4, 2017

Many tax exempt charities are interested in presenting their views regarding the Deferred Action for Childhood Arrival policy, commonly referred to as “DACA.” The policy, initially implemented by President Obama, permitted certain illegal immigrants who arrived in the United States as children to remain here and apply for work permits. President Trump has rescinded the policy but provided a six-month effective date for the change. Accordingly, Congress may pass legislation during this period to codify all or elements of DACA. For example, certain Senators have introduced the “Success Act” which would codify certain elements of DACA. This article will discuss the extent a charity may be involved in this policy issue without jeopardizing its tax-exempt status.

Posted on October 7, 2016

There are four constitutional amendments on the November 8th ballot here in Georgia, including one addressing state intervention in public schools found to be “chronically failing” and another proposing to generate revenue for the Safe Harbor for Sexually Exploited Children Fund. If your organization is urging the public to vote yes or no on any constitutional amendment, your activities are considered lobbying activities. Nonprofit §501(c)(3) organizations are permitted to engage in some lobbying activities, just not a substantial amount.

For more information about the amount of lobbying your organization can do, you can access our educational materials on lobbying for nonprofits at If you think you may need legal advice, please contact Pro Bono Partnership of Atlanta.

Posted on July 18, 2014

The legal staff at the Packard Foundation, Gates Foundation, Hewlett Foundation and Moore Foundation developed this free resource, which covers the basic legal rules around the electioneering prohibition for both private foundations and public charities. It takes about ninety minutes to complete and features “Maya,” a program officer that helps participants through the course.

Please click here for the free resource.

Posted on April 7, 2014

Does your organization have a particular interest in how politicians vote on proposed laws? Are there certain politicians you feel better represent your organization’s interests over others? One way organizations can make their members or followers aware of how politicians are voting on select issues of importance is to distribute legislative scorecards. Legislative scorecards are compilations of the voting records of politicians currently in office on proposed bills or ordinances. Legislative scorecards can be useful tools for organizations to inform and update their members or followers, but 501(c)(3) organizations must use caution and comply with specific regulations when distributing legislative scorecards or theyblurred-business-shake.jpg risk losing their tax-exempt status. A new article on our website details those specific regulations.

Click here for article.

Posted on November 5, 2013

Starting January 2014, changes to the rules for lobbyists in Georgia will go into effect and nonprofits that lobby should pay attention as the fines for noncompliance are significant. Even if your employees, contractors and volunteers have not had to register as lobbyists in the past, the updated law may require them to register. The old “10 percent” rule is gone, and the standard for who is considered a lobbyist has been both greatly simplified and significantly expanded. Other changes to the law include removal of the registration fees and changes to the definition of permitted lobbying expenditures. Our new article will help your organization determine if the activities of your employees, contractors and volunteers make them lobbyists under the updated Georgia law, and what they need to do if they are considered lobbyists.

Posted on August 22, 2012

As a 501(c)(3), there is a limit on the amount of lobbying your organization can do and an absolute prohibition on any political campaign activity. This webcast will answer the following questions:

• What is the difference between lobbying and political activity?
• What amount of lobbying is acceptable?
• How can your organization do advocacy work without getting into trouble with the IRS?
• What are the danger areas for 501(c)(3) organizations when it comes to political activity?
• What is a 501(h) election?

Presenter: Doug Chalmers, Managing Member, Political Law Group

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Posted on May 8, 2012

Lobbying vs. Advocacy

Does your organization lobby for political change? You’re allowed, but there are limits. What is the difference between lobbying and advocacy? Protect your nonprofit status by getting to know these rules.

By: Pro Bono Partnership of Atlanta

Posted on December 6, 2011

Did you know that your nonprofit status means that your organization is not allowed to participate in campaigns and certain political activities? Read about it here to avoid this common pitfall.

Please note that in addition to the legal disclaimer above, this article contains information that is based, in whole or in part, on the laws of the District of Columbia. As a result, the information may not be appropriate for organizations operating outside the District of Columbia.