{ "id": "96-809", "type": "CRS Report", "typeId": "REPORTS", "number": "96-809", "active": true, "source": "EveryCRSReport.com, University of North Texas Libraries Government Documents Department", "versions": [ { "source": "EveryCRSReport.com", "id": 345905, "date": "2008-05-07", "retrieved": "2016-04-06T22:35:46.481308", "title": "Lobbying Regulations on Non-Profit Organizations", "summary": "Public charities, religious groups, social welfare organizations and other non-profit organizations which are exempt from federal income taxation are not generally prohibited from engaging in all lobbying or public policy advocacy activities merely because of their tax-exempt status. There may, however, be some lobbying limitations on certain organizations, depending on their tax-exempt status and/or their participation as federal grantees in federal programs. Additionally, organizations (other than churches or their affiliates) which meet specified threshold expenditure requirements on lobbying activities and which engage in direct lobbying of federal officials must register employees who are paid to lobby, and must file reports on lobbying activities, under the Lobbying Disclosure Act of 1995, as amended.\nAs to the different categories of tax-exemption: charitable, religious or educational organizations which are exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code, who may receive contributions from private parties that are tax-deductible for the contributor, may not engage in direct or grass roots lobbying activities which constitute a \u201csubstantial part\u201d of their activities if they wish to preserve this preferred tax-exempt status. \u201cCivic leagues or organizations not operated for profit but operated exclusively for the promotion of social welfare ....,\u201d tax exempt under 26 U.S.C. \u00a7 501(c)(4), on the other hand, have no tax consequence expressed in the statute for lobbying or advocacy activities. (But note restrictions on 501(c)(4)\u2019s receiving federal grants or loans). Labor and agricultural organizations, tax-exempt under Section 501(c)(5) of the Internal Revenue Code, and business trade associations and chambers of commerce, exempt from federal income taxation under Section 501(c)(6), also have no specific statutory limitations upon their lobbying activities as a result of their tax-exempt status. Private foundations are generally not allowed to lobby.\nA provision of the 1995 Lobbying Disclosure Act, commonly called the \u201cSimpson Amendment,\u201d prohibits section 501(c)(4) civic leagues and social welfare organizations from engaging in any \u201clobbying activities,\u201d even with their own private funds, if the organization receives any federal grant, loan, or award. Because of the definitions under the Lobbying Disclosure Act, however, the \u201cSimpson Amendment\u201d limitations do not appear to apply to any \u201cgrass roots\u201d lobbying or advocacy, nor to lobbying of state or local officials, and the amendment also exempts certain other official communications or testimony.\nFinally, federal contract or grant money may not be used for any lobbying, unless authorized by Congress. No organization, regardless of tax status, may be reimbursed out of federal contract or grant money for any lobbying activities, or for other advocacy or political activities, unless authorized by Congress. This applies to direct or \u201cgrass roots\u201d lobbying campaigns at the state, local or federal level (but exempts providing technical and/or factual information related to the performance of a grant or contract when in response to a documented request). The provision of law at 18 U.S.C. \u00a7 1913, as amended, as well as the so-called \u201cByrd Amendment,\u201d would also generally prohibit the reimbursement or payment from federal grants or contracts of the costs for \u201clobby\u201d activities.", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "http://www.crs.gov/Reports/96-809", "sha1": "3623fd9526e0ead35ea88d51ed540689875a0ba2", "filename": "files/20080507_96-809_3623fd9526e0ead35ea88d51ed540689875a0ba2.html", "images": null }, { "format": "PDF", "encoding": null, "url": "http://www.crs.gov/Reports/pdf/96-809", "sha1": "51cff1bb115b22678b6a4d27ed5e2474a7d5b674", "filename": "files/20080507_96-809_51cff1bb115b22678b6a4d27ed5e2474a7d5b674.pdf", "images": null } ], "topics": [ { "source": "IBCList", "id": 2405, "name": "Government Ethics and Lobbying" }, { "source": "IBCList", "id": 3362, "name": "First Amendment: Freedom of Speech and Freedom of Religion" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc813184/", "id": "96-809_2002Nov26", "date": "2002-11-26", "retrieved": "2016-03-19T13:57:26", "title": "Lobbying Regulations on Non-Profit Organizations", "summary": "This report is intended to provide a brief overview of the various potential restrictions or regulations on lobbying activities of non-profit organizations. Public charities, social welfare organizations, religious groups, and other non-profit, tax-exempt organizations are not generally prohibited from engaging in all lobbying or public policy advocacy merely because of their tax-exempt status.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20021126_96-809_9fb5ce994cf92024cf7acf73ffa6c67cd951e3a3.pdf" }, { "format": "HTML", "filename": "files/20021126_96-809_9fb5ce994cf92024cf7acf73ffa6c67cd951e3a3.html" } ], "topics": [ { "source": "LIV", "id": "Politics and government", "name": "Politics and government" }, { "source": "LIV", "id": "Government regulation", "name": "Government regulation" }, { "source": "LIV", "id": "Nonprofit organizations", "name": "Nonprofit organizations" }, { "source": "LIV", "id": "Tax-exempt organizations", "name": "Tax-exempt organizations" }, { "source": "LIV", "id": "Lobbying", "name": "Lobbying" }, { "source": "LIV", "id": "Economic policy", "name": "Economic policy" }, { "source": "LIV", "id": "Social services", "name": "Social services" }, { "source": "LIV", "id": "Taxation", "name": "Taxation" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc819474/", "id": "96-809_1998May19", "date": "1998-05-19", "retrieved": "2016-03-19T13:57:26", "title": "Lobbying Regulations on Non-Profit Organizations", "summary": "This report is intended to provide a brief overview of the various potential restrictions, rules or regulations upon lobbying activities of non-profit organizations.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/19980519_96-809_3ec0c01c132fc7b0cc066028e77e5415533aeb0d.pdf" }, { "format": "HTML", "filename": "files/19980519_96-809_3ec0c01c132fc7b0cc066028e77e5415533aeb0d.html" } ], "topics": [ { "source": "LIV", "id": "Politics and government", "name": "Politics and government" }, { "source": "LIV", "id": "Government regulation", "name": "Government regulation" }, { "source": "LIV", "id": "Nonprofit organizations", "name": "Nonprofit organizations" }, { "source": "LIV", "id": "Tax-exempt organizations", "name": "Tax-exempt organizations" }, { "source": "LIV", "id": "Lobbying", "name": "Lobbying" }, { "source": "LIV", "id": "Economic policy", "name": "Economic policy" }, { "source": "LIV", "id": "Social services", "name": "Social services" }, { "source": "LIV", "id": "Taxation", "name": "Taxation" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc820992/", "id": "96-809_1996Sep27", "date": "1996-09-27", "retrieved": "2016-03-19T13:57:26", "title": "Lobbying Regulations on Non-Profit Organizations", "summary": "This report is intended to provide a brief overview of the various potential restrictions upon or regulation of the lobbying activities of non-profit organizations.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/19960927_96-809_15861fb6d37b156cd9899c6e3ded8500c0b6dd5f.pdf" }, { "format": "HTML", "filename": "files/19960927_96-809_15861fb6d37b156cd9899c6e3ded8500c0b6dd5f.html" } ], "topics": [ { "source": "LIV", "id": "Social services", "name": "Social services" }, { "source": "LIV", "id": "Nonprofit organizations", "name": "Nonprofit organizations" }, { "source": "LIV", "id": "Tax-exempt organizations", "name": "Tax-exempt organizations" }, { "source": "LIV", "id": "Politics and government", "name": "Politics and government" }, { "source": "LIV", "id": "Lobbying", "name": "Lobbying" }, { "source": "LIV", "id": "Political action committees", "name": "Political action committees" }, { "source": "LIV", "id": "Lobbying -- Law and legislation", "name": "Lobbying -- Law and legislation" } ] } ], "topics": [] }