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501(h) Lobbying Limits

Internal Revenue Code 501 governs how organizations can obtain federal tax-exempt status with the IRS. The IRS only approves tax-exempt status for organizations that operate as a nonprofit. However, even when organizations obtain tax-exempt status, the IRS can still revoke it if the organization violates IRC 501(h). Section 501(h) limits the amount of money that tax-exempt organizations can donate to political organizations.

IRC 501(h)

IRC 501(h) specifically prohibits tax-exempt charities from engaging in political activities which constitute grounds for the organization to lose its tax-exempt status. The first restriction limits the lobbying expenditures a tax-exempt organization can incur and imposes a “lobbying ceiling” each tax year. A second restriction of 501(h) limits a nonprofit’s “grass roots expenditures” by using a maximum contribution each year. However, if your tax-exempt organization violates either ceiling in a single tax year, loss of tax-exempt status isn’t automatic. Instead, the IRS will assess whether excessive political contributions are consistent.

Permissible Political Lobbying

Not every political donation is considered a lobbying or grass roots expenditure under IRC 501(h). Rather, the donation must be used to influence legislation. This never includes publicizing nonpartisan reports or information that raises public awareness. Moreover, 501(h) restrictions don’t apply to issuing professional opinions at the request of a legislative body in an area the organization is considered an expert in or influencing government employees who don’t have direct access to the legislative process.

Calculating Maximum Political Contributions

For purposes of losing tax-exempt status, calculate the ceiling maximum for both expenditure types as 150 percent of the IRS-allowed “nontaxable amount.” When expenditures exceed this, the nonprofit organization is vulnerable to losing its tax-exempt status. This nontaxable amount will equal the smaller of $1 million or the amount calculated using the tables provided in IRC 4911(c)(2).

In addition to the possibility of losing your tax-exempt status, the IRS can impose a penalty equal to 25-percent of the excess lobbying expenses. You can calculate the excess expenses as the organization’s actual expenditures less the nontaxable amount you use for the expenditure’s ceiling calculation.

Reference: IRC §501(h)