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