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Building Your Advocacy Toolbox

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Building Your Advocacy Toolbox

501(c)(3)Private Foundation

501(c)(4)

Examples

Tax Treatment

LobbyingActivities

ElectoralActivities

Contributions tax-deductible

Tax-Exempt Tax-Exempt

UNLIMITED

Cannot support or oppose a candidate

for office

Secondary activity

Follow federal and state election law

PROHIBITED

Tax on foundation & managers

501(c)(3)Public Charities

Contributions tax-deductible

Tax-Exempt

Cannot support or oppose a candidate

for office

LIMITED

Insubstantial Part or 501(h)

Page 3: Building Your Advocacy Toolbox. 501(c)(3) Private Foundation 501(c)(4) Examples Tax Treatment Lobbying Activities Electoral Activities Contributions tax-deductible

Organizing

Public Education

Educate Legislators

Nonpartisan Voter Ed.

PARTISAN POLITICAL

LOBBYING

Get to Know Legislators

Educational Conferences

Research

Lobbying Exceptions

InfluenceCorporations

Training

Regulatory Efforts

Litigation

What is ADVOCACY?

Page 4: Building Your Advocacy Toolbox. 501(c)(3) Private Foundation 501(c)(4) Examples Tax Treatment Lobbying Activities Electoral Activities Contributions tax-deductible

INSUBSTANTIAL PART TEST

1. Default test

2. What is “insubstantial”?

3. Lobbying not defined

4. Activities-based

5. Penalty

501(H) EXPENDITURE TEST

1. One-time election – IRS Form 5768

2. Dollar-based limits

3. Expenditures only

4. Definition of lobbying

5. Penalty less severe

Public charities

CAN LOBBY

Page 5: Building Your Advocacy Toolbox. 501(c)(3) Private Foundation 501(c)(4) Examples Tax Treatment Lobbying Activities Electoral Activities Contributions tax-deductible

Page 6: Building Your Advocacy Toolbox. 501(c)(3) Private Foundation 501(c)(4) Examples Tax Treatment Lobbying Activities Electoral Activities Contributions tax-deductible

WEST COASTAlliance For Justice

436 14th StreetSuite 425

Oakland, CA 94612510-444-6070

EAST COASTAlliance for Justice11 Dupont Circle, NW2nd FloorWashington, DC 20036202-822-6070

[email protected]

www.bolderadvocacy.org@bolderadvocacy

@Alevineafj

www.facebook.com/BolderAdvocacy

Building Your Advocacy Toolbox

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