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Legislative Action Center |
The Difference Between Advocacy and Lobbying The Difference Between Advocacy and Lobbying
Estimating the Limit on Nonprofit Lobbying – Electing or Not Nonprofits can lose their tax-exempt status and their qualification to receive deductible contributions if a substantial part of its activities are carried on to influence legislation. "Substantial" part is not defined in the tax code. However, the suggested guideline accepted by the Internal Revenue Service is 5 percent of total expenditures in pursuit of nonprofit purposes for those nonprofits that do not "elect" to come under the 1976 lobby law. Expenditures would include all activities conducted by a nonprofit including its annual budget, staff time, programming, etc. For organizations that "elect" to come under the 1976 lobby law, nonprofits can lobby up to a certain dollar ceiling based on the organization's overall budget. Organizations can spend 20% of your first $500,000 in annual expenditures on lobbying, 15% of the next $500,000 of expenditures, and so on, up to $1 million. The 1976 lobby law is clear about which activities are lobbying and which are not. For example, lobbying occurs only when there is an expenditure of money by the charity for the purpose of attempting to influence legislation. Where there is no expenditure by the organization for lobbying, there is no lobbying by the organization. For more information lobbying and law or for help estimating whether your organization is approaching the maximum it may spend on lobbying go to the Center for Lobbying in the Public Interest or Donors Forum of Chicago Do's and Don'ts of Nonprofit Lobbying One thing a 501(c)3 nonprofit can not do is endorse candidates, contribute money, time or facilities on behalf of the organization to a candidate, engage in electioneering or discriminate against any particular candidate. In addition, nonprofits cannot set-up a fund or manage a political action committee under section 527 of the tax code for electoral activity. There are several things a 501(c)3 nonprofit can do including educate the public on issues and encouraging participation in the political process, educate candidate on your issues, participate in nonpartisan forums, invite all candidates to meetings or events, encourage people to register to vote, work on behalf of a ballot measure and take part in other general lobbying/advocacy activities (letter writing, attending advocacy events, etc). What Private Citizens Should Know As a private citizen - separate from your non-profit - you have all the rights provided by the Constitution to petition, advocate and communicate with your government. As a private citizen, you can contribute to campaigns and make public statements separate from your organization. If you are a leader in the community associated to a particular nonprofit be sure when you are participating in activities that are NOT permissible for nonprofits, that you clearly indicate you are participating as a private citizen. In other words, do not sign-in or introduce your self as "Joe Smith from ABC nonprofit organization" just introduce yourself as "Joe Smith." For more information on lobbying/advocacy check out the following resources: Center for Lobbying in the Public Interests Frequently Asked Questions Learning More about the Legislative Process How a Bill Becomes a Law in Illinois (PDF) Registering to vote allows you to participate in the electoral process and gives you the power to make a difference in deciding who will serve elected office. To register to vote you must be:
Illinois voters do not need to register by political party or declare a political party membership or preference. However, voters may select a specific political party's ballot at their polling place when voting in a primary election. Click here for more information on how to register to vote and deadlines for registering. Illinois Arts Alliance/Foundation |
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