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