Lobbying Series Part 1 - Introduction to Lobbying
Rules of the Game: The Bolder Advocacy Podcast
Release Date: 01/13/2021
Advocacy for Racial Justice, Civil Rights & Immigration
Rules of the Game: The Bolder Advocacy Podcast
On this episode of the Rules of the Game podcast, the second installment of our eight-part series focusing on critical issues, we dive into the latest headlines shaping racial justice and immigrant rights. We’ll explore how nonprofits can play a pivotal role in advocating for change through legislative, executive, and judicial channels. From raising awareness to securing funding for advocacy efforts, nonprofits across the nation are stepping up in the fight to protect our rights. This episode not only highlights their impactful work but also provides crucial insights into the rules...
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Advocacy for LGBTQ+ Communities
Rules of the Game: The Bolder Advocacy Podcast
On this episode of the Rules of the Game podcast (the first in an eight-part, issue-specific podcast series), we’ll discuss recent headlines impacting the LGBTQ+ community and explain how nonprofits can take action with legislative, executive branch, and judicial branch advocacy. From responding to executive orders to initiating litigation, nonprofits across the country are standing up to fight for our rights. This episode will highlight their work and provide information about the rules that apply when nonprofits engage in advocacy on behalf of the LGBTQ+ community. Attorneys for...
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Advocacy & Fiscal Sponsorship
Rules of the Game: The Bolder Advocacy Podcast
For regular listeners of the pod, you may recall that we’ve discussed fiscal sponsorship in past episodes. Fiscal sponsorship is a great way for a new charitable organization to work with an existing 501(c)(3) to get up and running (including engaging in important advocacy) whether waiting to receive its own IRS tax-exempt status or not. Today, we’re going to look at this topic form a different point of view – that is, from the fiscal sponsor’s perspective. On this episode, we’ll chat about considerations fiscal sponsors should keep in mind when engaging in, and when...
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Nonprofits Working with Undocumented Activists
Rules of the Game: The Bolder Advocacy Podcast
Threats to find and deport undocumented immigrants in the United States have grown immensely since the start of the Trump administration. Nonprofits can continue fight for immigrant rights and include undocumented activists in their advocacy efforts. Even though we at Alliance for Justice aren’t immigration lawyers (so what comes out of our mouth will not be legal advice), we felt it was important to address how nonprofits can work with undocumented activists and continue to fight for immigrant rights. In today’s episode, we’ll first talk about what undocumented activists can and cannot...
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Robocalling and Texting Campaigns
Rules of the Game: The Bolder Advocacy Podcast
Does your nonprofit want to build power and amplify its impact by engaging in robocalling and texting campaigns? Would it surprise you to find out that while this type of advocacy can effectively boost your reach and put you in touch with thousands (even millions) of supporters, it also comes with rules related to opt-out requirements, mandatory disclaimers, prior consent, and more? On this episode, we’ll introduce you to our new Robocalling guide and walk through several of the issues your nonprofit needs to think about before you pick up the phone or click send on a robocall or robotext...
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Ask Us Anything
Rules of the Game: The Bolder Advocacy Podcast
Every day we answer questions from nonprofits about how they can be the most effective advocates they can be while staying legal. On this edition, we answer some of your questions as we get ready for a big year of advocacy! Attorneys for this Episode Brittany Hacker Monika Graham Tim Mooney How can a grantmaking organization effectively fund advocacy efforts while adhering to IRS regulations and maximizing impact? • Transformative Impact of Advocacy Funding:...
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Memos, EOs and Impacts on Nonprofits
Rules of the Game: The Bolder Advocacy Podcast
On this episode of the podcast, we will talk about the deluge of executive orders and a new memo freezing funding that has come in at the start of Trump’s new administration. How will they effect the work of non-profits and what can you do to support or oppose these and future executive orders. Attorneys for this Episode Tim Mooney Brittany Hacker Federal Funding Freeze Memo and Executive Orders • Memo issued by the White House Office of Management and Budget (OMB). • Halt on grants and loans distributed by the federal government. • Implications for Medicaid, WIC, and...
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Advocacy Check Up
Rules of the Game: The Bolder Advocacy Podcast
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 organizations assess your overall compliance with federal and state advocacy-related tracking and reporting requirements, and to identify opportunities to build your organization’s advocacy capacity. Attorneys for this Episode Quyen Tu Sarah Efthymiou Susan Finkle Sourlis ü Governance & Administration:...
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Nonprofit New Year’s Resolutions 2025
Rules of the Game: The Bolder Advocacy Podcast
It’s officially 2025, and nonprofits across the country are diligently preparing for upcoming legislative sessions, a presidential transition, and other critical advocacy initiatives. The Alliance for Justice Bolder Advocacy team is here to help when questions arise about nonprofits’ ability to engage with government officials and pursue policy change. In the meantime, we’ve also compiled a list of our Top 10 nonprofit New Year’s resolutions to help your organization ready itself for 2025 and beyond. Attorneys for this Episode Monika Graham Victor...
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Are the 501(c)(4) Rules Changing?
Rules of the Game: The Bolder Advocacy Podcast
A recent Fifth Circuit holding in Memorial Hermann has caught the attention of lawyers in our space, with some wondering if the tax law rules on how 501(c)(4)s operate may change. But what did the court really say, and how should 501(c)(4) advocacy organizations react? On this special holiday edition of the pod, we are joined by Larry Gold of Trister Ross Schadler and Gold to understand what this case says and what it means for (c)(4)s in 2025 and beyond. Attorneys for this episode Tim Mooney Susan Finkle Sourlis Larry Gold, Show notes ...
info_outlineOn 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
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