On August 5, 2020, Ron Jacobs and Chris Moran published “Funding Advocacy Efforts with Private Foundations” in Taxation of Exempts. The following is an excerpt:
All private foundations are subject to an absolute prohibition on “attempting to influence legislation.” Based on their interpretation of this rule, or a general policy of non-engagement in lobbying or political activities, many private foundations include provisions in their standard grant agreements barring the grantee from using funds to influence legislation. Although private foundations are subject to an absolute prohibition on expending funds to influence legislation, private foundations may provide funding to public charities that engage in lobbying or other advocacy efforts and may also undertake certain kinds of policy and advocacy work directly.