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Lobbying Series Part 1 - Introduction to Lobbying

Rules of the Game: The Bolder Advocacy Podcast

Release Date: 01/13/2021

State Advocacy show art State Advocacy

Rules of the Game: The Bolder Advocacy Podcast

In today's episode, we’re focusing on the topic of state advocacy, specifically exploring the vital role that nonprofits play in shaping policy and driving change at the state level, and how that role is increasingly coming under attack. We will discuss some of the landscape nonprofits are currently facing at the state level and provide actionable tips for organizations looking to amplify their impact. And we’ll be sharing information about exciting new state resources that are in progress at Bolder Advocacy! Attorneys for this Episode Brittany Hacker Maggie Ellinger-Locke Sarah Efthymiou...

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Threats to Tax Exempt Status show art Threats to Tax Exempt Status

Rules of the Game: The Bolder Advocacy Podcast

On this episode, we’re diving into a topic that’s especially important in today’s high-stakes advocacy environment — threats to your tax-exempt status. Yes, we’re talking about that precious 501(c)(3) status, the one that lets your organization do good in the world without paying taxes, and with the constant challenge of figuring out how to advocate, influence policy, and make change without accidentally stepping into ‘oops, we might lose our status’ territory. Attorneys for this Episode Monika Graham Victor Rivera Special guests, interns Ariana and Cecilia Shownotes Lobbying...

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Advocacy Check Up (Rebroadcast) show art Advocacy Check Up (Rebroadcast)

Rules of the Game: The Bolder Advocacy Podcast

This is a special rebroadcast of an episode from earlier this year on a self assessment tool that our nonprofit listeners should know about because of the continued and on-going threats of politically motivated investigations and attacks on the sector. We'll be back in two weeks with a brand new episode.  * * *  For those who caught our most recent podcast on Nonprofit New Year’s Resolutions – Resolution #2 was to conduct an Advocacy Check Up. In this episode, we’re deeper into how to do that. We released new Nonprofit Self-Assessment tool, designed to help nonprofit...

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Rules of the Game: The Bolder Advocacy Podcast

  ROTG137 Politically Motivated Attacks Revisited   Nonprofit advocates face a complex environment in 2025 where political disagreements routinely escalate into targeted attacks—ranging from carefully crafted misinformation to more extreme tactics like organizational funding cuts, subpoenas, and personal targeting. This episode explores the emerging challenges advocates encounter, offering insights into recognizing, preparing for, and navigating these increasingly sophisticated forms of political pushback.   Attorneys for this Episode Brittany Hacker Tim Mooney Quyen Tu  ...

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Advocacy for Labor and Economic Justice show art Advocacy for Labor and Economic Justice

Rules of the Game: The Bolder Advocacy Podcast

Today we're wrapping up our eight-part series by exploring how labor and economic justice nonprofits can advance their missions through advocacy. We'll cover recent developments and examine both lobbying and non-lobbying strategies that advocates are using to improve economic justice for all.   Attorneys for this episode   Tim Mooney Susan Finkle Sourlis Sarah Efthymiou   Shownotes Current Events / Executive Orders ·      Trump Administration Directives Impacting Workers o   In March, President Trump issued an executive order exempting...

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Rules of the Game: The Bolder Advocacy Podcast

Today we're diving into the seventh installment of our eight-part, issue-based podcast series, and we will explore how nonprofits that operate in the health and disability rights space can boldly advance their missions through advocacy. Not only will we touch on recent developments in the news, but we’ll also discuss various lobbying and non-lobbying strategies currently being used by nonprofit advocates working to improve healthcare access and disability rights.   Attorneys for this episode   Natalie Ossenfort Monika Graham Victor Rivera   Shownotes Current Events /...

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Advocacy for Democracy and Voting Rights show art Advocacy for Democracy and Voting Rights

Rules of the Game: The Bolder Advocacy Podcast

Today we're diving into the sixth of our eight-part series, exploring how nonprofits champion democracy and protect voting rights. We'll unpack the strategies these organizations use to advocate for democratic participation while operating within the law. This conversation feels especially urgent as we see acceleration to challenges to voting rights and democratic institutions in 2025.   Attorneys for this episode   Tim Mooney  Natalie Ossenfort Susan Finkle Sourlis    Shownotes Current Events / Executive Orders ·      Trump Administration...

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Rules of the Game: The Bolder Advocacy Podcast

  On this episode, the fifth installment of our eight-part, issue-specific series, we’ll explore how nonprofits can boldly and safely advocate for gender and reproductive justice. We’ll review recent policy developments and discuss how nonprofits can respond through legislative, executive, and judicial branch advocacy. Join us as we break down the rules and share recent examples of how nonprofits are advancing gender and reproductive justice.     Attorneys for this episode    Quyen Tu  Brittany Hacker  Melissa Marichal Zayas  ...

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Advocacy for Environmental Justice show art Advocacy for Environmental Justice

Rules of the Game: The Bolder Advocacy Podcast

In today's episode continuing our eight-part series, we examine how nonprofits are effectively advocating for environmental justice. We'll analyze practical strategies for building awareness and securing advocacy funding while navigating the regulatory frameworks that govern nonprofit activism. Join us for a clear-eyed look at how organizations are making meaningful progress in environmental protection and climate action.    Attorneys for this episode   Tim Mooney  Quyen Tu  Susan Finkle Sourlis    Shownotes   Current Events / Executive Orders: ...

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Advocacy for Criminal Legal Reform show art Advocacy for Criminal Legal Reform

Rules of the Game: The Bolder Advocacy Podcast

On this episode of the Rules of the Game podcast (the third in an eight-part, issue-specific podcast series), we’ll discuss recent headlines impacting criminal legal reform advocates and explain how nonprofits can take action with legislative, executive branch, and judicial branch advocacy. From responding to legislative proposals to initiating litigation, nonprofits nationwide are standing up to fight for our rights and critical reforms to our criminal legal system. This episode will highlight their work and provide information about the rules that apply when nonprofits engage in advocacy...

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More Episodes

On this episode, we begin a multi-part series on lobbying for 501(c)(3) public charities — the limits, the definitions, the exceptions and much more. If you're advocating on federal, state or local public policy in 2021, this is the podcast you've been looking for. 

Our Attorneys

Tim Mooney
Natalie Ossenfort
Quyen Tu

Intro Why are we talking about public charities and lobbying? 

  • It's still worth a listen for 501(c)(4)s, private foundations, and others. 
  • Underscore that not all advocacy is lobbying (which is why we'll spend several episodes on defining lobbying) 
  • Lobbying limits as a function of tax treatment and deductibility of contributions to 501(c)(3) 
  • Is this a 1st Amendment issue of speech being curtailed? Not according to the Supreme Court of the United States 

 

The Insubstantial Part Test 

  • This is the default measurement system for 501(c)(3)s 
  • Very little IRS or legal guidance on this 
  • No substantial part of a public charity's activities can be lobbying 
  • No definition of lobbying 
  • No definition of substantial 
  • All activity is counted, whether it costs money or is done by volunteers 
  • Most practitioners go with 5% but that is not an IRS rule! 
  • Report lobbying on Schedule C of Form 990 

 

501(h) Election 

  • In the 1970s Congress passed reform legislation that included another choice for most charities 
  • 501(c)(3)s must "elect" this option 
  • Available to most charities, but not churches or auxiliaries (controlled by) of churches also referred to as houses of worship 
  • This is an expenditure-based test 
  • Clear limits based on organizations exempt expenditure 
  • For most 501(c)(3)s that's 20% of their annual exempt expenditures but this limit does go down as the organization’s exempt expenditures go up 
  • Max cap is $1 million for organizations with exempt expenditures $17 million or more 
  • Clear, bright-line definitions of lobbying 

 

What Are the Advantages 501(h)? 

  • Clarity of what is lobbying 
  • Organizations ca pay excise taxes for going over limits rather than risk losing their tax status 
  • Easier to plan for lobbying activities 
  • Easier to report 
  • No additional risk of audit (perhaps less?) 
  • Example: AFJ and many other 501(c)(3) public charities 

 

What Are the Advantage of the Insubstantial Part Test (IPT)? 

  • Vanishingly small 
  • Very large organizations with budgets $100 million or more maybe able to lobby more with IPT than under the 501(h) election despite the IPT’s lack of clarity 
  • These organizations can afford to hire lawyers! 
  • Example: The Nature Conservancy 

 

Bolder Advocacy strongly recommends that public charities make the 501(h) election 

How do you know if your organization has made 501h? Look at your Form 990 Schedule C. 

How do you make the 501(h) election? File IRS Form 5768v 

  • Backdates to the beginning of the organization's tax year 
  • You only have to make this election once 

 

Resources