Can 501(c)(3)s lobby against legislation?

A homeschool leader wonders if his 501c3 organization can lobby against legislation harmful to homeschooling.

U.S. Capitol Building

“If we become a 501c3 organization, will that hinder our participation in lobbying against legislation that harms homeschooling?”

-Steve in KY

Lobbying for legislation by 501c3 organizations is allowed but it cannot be “substantial.”

The IRS defines “substantial” as more than 20% of your total expenditures.
Source: https://www.irs.gov/Charities-&-Non-Profits/Measuring-Lobbying-Activity:-Expenditure-Test

Lobbying on behalf of a candidate for office is prohibited for 501c3 organizations.

 

Carol Topp, CPA

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