The Real Rules
Congregations and the IRS Guidelines On Advocacy, Lobbying, and Elections
Table of Contents
Summary: The Three-Point System
- Tax-Exempt Status: What is a 501(c)(3)?
- Advocacy and Lobbying
- General Issue Advocacy
- Influencing Legislation (Lobbying)
- Measuring Lobbying: the Substantial Part Test
- Lobbying During Election Years
- Nonpartisan Analysis
- Supporting/Opposing Candidates
- Endorsements/Advertising
- Financial Contributions
- In-Kind Contributions (Business Activity)
- Individual Activity by Religious Leaders
- Equal Opportunity to Participate
- Public Forum
- Candidate Appearances Where Speaking or Participating as a Non-Candidate
- General Guidelines
- Websites
- Other Internet Communications
- Enforcement
- Consequences
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Last updated on Wednesday, August 24, 2011.
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