What are some exceptions to lobbying?
Many advocacy activities do not meet the definition of lobbying for organizations that elect the 501(h) expenditure test. For example, litigation and advocacy in front of school boards and administrative agencies is not considered lobbying. In addition, the IRS has also provided specific exceptions to lobbying. One example is self-defense communications. The self-defense exception applies anytime an electing charity communicates with legislators (or their staff) about legislation that affects the organization’s existence, powers, duties, or tax-exempt status or the deductibility of contributions to the organization. Examples of self-defense issues include regulation of donor-advised funds and the deductibility of gifts of appreciated property. Note: The self-defense exception doesn’t apply to grassroots lobbying efforts. Another exception is for a nonpartisan study or research. In general, a nonpartisan study looks at all sides of an issue and provides enough information so that the re
