Lobbying 101 for Land Trusts
The federal government,
including Congress and the Internal Revenue Service (IRS), supports lobbying by
501(c)(3) nonprofits. (Read a letter from the IRS
that makes this very clear!)
The IRS has very specific and easy-to-follow rules about how much money a 501(c)(3) organization can spend on lobbying, what counts as lobbying, and how to comply with the IRS regulations. Read on for more information and great links.
The Basics
There are two sets of rules that apply to lobbying by 501(c)(3) organizations, based on whether they have chosen to file Form 5768 with the IRS:
File Form 5768
This is also called
"taking the 501(h) election,"
in reference to a section of the tax code. These groups report how much money
they spend on lobbying each year to the IRS, and the IRS has very clear
guidelines on how much they are allowed to spend.
Don't File Form 5768
These groups face the "insubstantial part" test - they cannot make lobbying a "substantial part" of what they do. This is a very vague guideline. For example, sending a letter to your Senator is probably alright, but any organization that wants to get involved should take the 501(h) election (it's very simple!) and come under the clear rules.
Quick Lobbying Facts for All 501(c)(3)s
Not all work with the government is considered lobbying by the IRS. There are a lot of exceptions, including some work with government agencies and work done by volunteers.
You can NEVER endorse or oppose a candidate for elected office at any level - from the school board to the House of Representatives to the U.S. President. Your organization should be careful to avoid taking any action (especially during an election year) that might give the appearance of endorsing a specific candidate.
You CAN work on ballot-issues, referendums, and other issue campaigns. Grassroots lobbying is special. Outreach to members of the general public (e.g. radio commercials) on specific policy issues constitutes a special kind of lobbying and there are special rules for how much you can spend on this type of work.
Land Trust Alliance Advocacy Resources
Can Land Trusts Lobby?
This article provides more detail on some of the basic issues discussed above.
Write to Your Members of Congress
Practical advice and current talking points for writing to your Members of Congress about policy issues in general and the conservation tax incentive in particular.
Meet with Congress Over Recess!
Members of Congress spend about one week a month and most of August and December visiting with constituents back in their home states. This can be a great time to build relationships, click here for creative ideas.
Lobbying, Advocacy and Land Trusts
Article by Land Trust Alliance director of public policy Russ Shay on the importance of lobbying by land trusts.
Building Advocacy Partnerships
Do you want to become more involved in advocacy, but just aren't sure where to start? This article by Land Trust Alliance northeast field representative Henrietta Jordan has great tips. It's targeted for state legislators, but the message is the same at all levels of government.
IRS Letter on Charity Lobbying
Hear it straight from the horse's (or IRS') mouth! This short letter from the IRS makes it very clear that 501(c)(3)s can lobby, and it outlines the rules.
Policy Workshops and Seminars at RALLY 2008
Join us in Pittsburgh September 18-21 for a wide range of policy training opportunities including a seminar on how to lobby, workshops on a wide range of policy issues and sessions where you can provide your input on IRS enforcement and Land Trust Alliance policy priorities.
Links to other Nonprofit
Lobbying Resources
The Nonprofit Lobbying Guide
 |
This book, available for purchase through Land Trust Alliance, is a great
resource for land trusts involved in advocacy who need clarity on the rules,
and it's also perfect for
organizations that are looking to get started. Visit our online store or click here to download a PDF copy for free. |
Congressman Jim Saxton (R-NJ) receives an award from the New Jersey Conservation Foundation/Photo courtesy of New Jersey Conservation Foundation
