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Information taken from the
Alliance for Justice "Worry
Free Advocacy Workshop"
Definitions of Direct and Grassroots Lobbying:
See 26 C.F.R 56.4911-2
Direct lobbying is any communication with a legislator (includes public for
ballot measures) that expresses a view about specific legislation. Grassroots
lobbying is any communication with the general public (not members of your
organization) that expresses a view about specific legislation and contains
a call for action.
Calculating Your Lobbying Limits:
Total Lobbying Limit:
20% of the 1st $500,000
+ 15% of the next $500,000
+ 10% of the next $500,000
+ 5% of remaining (up to $1 million cap)
Grassroots Lobbying Limit:
1/4 of the overall limit calculated above
Under the 501(h) expenditure test, if it doesn't
cost the organization any money (including money
paid for rent, phones), then it is not lobbying under
501(h).
For more information:
Alliance for Justice publishes several booklets that contain useful information
regarding lobbying rules and offer very informative workshops. Click
here to view Alliance for Justice publications available on their website.
Click
here for a powerpoint presentation in pdf on
How to Stay Safely Within Your Legal Limits as
a 501 (c) (3) by April Ingle based on Alliance
for Justice information.
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