Lobbying & Political Activities
The federal income tax rules governing lobbying and political activities vary depending upon your organization’s tax status. I advise clients with regards to federal tax rules relating to political campaign and lobbying activities.
I also counsel clients with regards to Texas’ lobbying rules.
The following is sample of the issues I discuss most frequently:
- The pros and cons of making a section 501(h) election for lobbying expenditures
- Whether following the “no substantial part” test may be an appropriate for lobbying activities
- The differences among lobbying, issue advocacy and political campaign intervention
- Appropriate versus problematic candidate appearances
- Identifying whether a particular activity is, in fact, lobbying
- Advising a nonprofits’ leaders on their rights as citizens to participate in the political process