Nonprofits involved in government affairs activities must track their lobbying expenses under a variety of different regulatory regimes. If the nonprofit is a 501(c)(3) entity, it must limit its lobbying so that it does not violate the restriction on no substantial activity being the influencing of legislation. If it is a 501(c)(6) organization, then it must notify its members of the percentage of their membership dues that are non-tax-deductible as a business expense as a result of its lobbying activities. If the nonprofit lobbies on the federal level, it may have to register and report under the federal Lobbying Disclosure Act, and state lobbying is subject to state disclosure laws. This session will help you develop strategies for helping your nonprofits track and report their lobbying as efficiently as possible while remaining compliant. In addition, it will briefly touch on political campaign activities by nonprofits.
Ronald M. Jacobs, Venable LLP
Please visit the GWSCPA website for more information.