• Lobbying for 501(c)(3) Organizations Tracking Political Activities under the Tax Code and the Lobbying Disclosure Act
  • August 11, 2009 | Authors: Ronald M. Jacobs; Aaron H. Hiller
  • Law Firm: Venable LLP - Washington Office
  • 501(c)(3) organizations that engage in federal lobbying are subject to at least two separate legal definitions of lobbying in order to comply with applicable federal tax and disclosure laws. The Internal Revenue Code (the "Code") includes a definition of "lobbying" that applies specifically to "public charity" organizations recognized as exempt under Section 501(c)(3) of the Code. The federal Lobbying Disclosure Act (the "LDA") provides a second--and very different--definition of the term "lobbying."