Lobbying and Public Disclosure Guide.

Set a clear, safe line on advocacy and political activity, and a routine that meets your public disclosure duties, so you neither cross a line by accident nor hold back from advocacy you are allowed to do.

In Protect Your Tax-Exempt Standing, last, and whenever you consider new advocacy.

The advocacy line, in plain terms

Activity	The rule
Speaking up on issues and educating the public about your cause	Broadly allowed
Trying to influence specific legislation (lobbying)	Allowed but limited in how much; confirm specifics with a professional if you do it seriously
Supporting or opposing candidates for office (partisan activity)	Not allowed at all, and can cost you your status

Activity

The rule

Speaking up on issues and educating the public about your cause

Broadly allowed

Trying to influence specific legislation (lobbying)

Allowed but limited in how much; confirm specifics with a professional if you do it seriously

Supporting or opposing candidates for office (partisan activity)

Not allowed at all, and can cost you your status

Set your organization’s line. What your organization will and will not do on advocacy and political activity, written with your board

Where you will confirm specifics with a professional, if your advocacy is substantial

Public disclosure duties. Which of your records must be available to the public on request (typically recent annual returns and your exemption application), and how you provide them when asked

The bright line is partisan political activity, which is simply off-limits. The strategy and content of advocacy live in the public-voice work; this is only the legal boundary.

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