The Law Encourages Lobbying by Charities and other 501(c)(3) Groups
Although many nonprofits are afraid to engage in advocacy work, the law actually encourages nonprofit participation in the policymaking process.
Advocacy by Charities Benefits Society
- Historical Role of Nonprofits in the US:
Nonprofits have been and continue to be the primary vehicle of civic involvement in the United States. They play a crucial role in the democratic process and have the information, networks needed for policy debates. Charities provide a forum for people to voice their ideas and get involved. They have the public interest at heart.
Legal Protections
- The First Amendment protects the free speech and association rights of charities.
- The term "charitable" in Section 501(c)(3) of the tax code is broad and includes relief of the poor, advancement of religion, education or science. It is NOT limited to handout assistance or bricks and mortar.
IRS Reg. Sec. 1.501(c)(3)-1(d). says: "The fact that an organization, in carrying out its primary purpose, advocates social or civic changes or presents opinion on controversial issues with the intention of molding public opinion or creating public sentiment to an acceptance of its views does not preclude such organization from qualifying under section 501(c)(3)."
There Are Many Different Types of Advocacy
- Advocacy includes legislative lobbying, litigation, regulatory proceedings, rulemaking, action before administrative agencies, public education, organizing and direct action.
- The IRS definition of lobbying ONLY includes legislative advocacy that meets certain criteria. It does not include advocacy in other contexts.
- The IRS definition of "political" ONLY includes partisan activity for or against candidates for office.
