Post on 18-May-2015
description
Advocating for Missouri Families
Cande IvesonMissouri Budget Project
www.mobudget.org
Nonprofit Advocacy
Advocacy is speaking on behalf of others who are unable to speak for
themselves
You are a voice for your constituents
You are the only voice for your mission
Nonprofit Advocacy
501(c)(3) organizations (public charities) can and should advocate
You already advocate for you clients
You should advocate for public policies that support those clients and further your mission
Nonprofit Advocacy
Advocacy includes
Education, anytime, anywhere, on specific issues
Lobbying
Nonprofit Advocacy
Direct Lobbying
Communication
With a legislator
Expressing a view about specific legislation
OR ballot measure activity
Nonprofit Advocacy
Grassroots (Indirect) Lobbying
Communication
With the public (does not include members)
Expressing a view about specific legislation
That includes a call to action
Nonprofit Advocacy
Things that are NOT lobbying
Education, including preparation of policy analyses
Activities related to ballot measures
Advocacy related to the survival of the organization
Nonprofit Advocacy
501(c)(3) organizations (public charities) can and should lobby
the “insubstantial parts test”
the “expenditure test”
except for private foundations (where lobbying expenses become taxable)
Nonprofit Advocacy
The “insubstantial parts test”
Is the default, requiring no action on your part
Allows lobbying as long as that activity (or related expenditures) do not become a “substantial” part of overall activities
Is undefined and case law is unclear
Nonprofit Advocacy
The “expenditure test”
You must elect this option by filing IRS Form 5768 (less than ½ page)
Sets a clear dollar limit on direct and grassroots lobbying expenditures
Nonprofit Advocacy
Expenditure test limits
Organizations that spend less than $500,000 per year can spend 20% of budget on lobbying
Larger organizations
plus 15% of the next $500,000
plus 10% of the next $500,000
plus 5% of anything additional
Nonprofit Advocacy
Expenditure test limits
Maximum of one-quarter of lobbying expenditures on grassroots lobbying
Or the entire amount on direct lobbying
More than that? Consider 501(c)(4) status!
Nonprofit Advocacy
Things you CAN’T do
Engage in electoral politics
Endorse candidates
You certainly MAY do those things as a private citizen!
www.nonprofitservices.org www.mobudget.org