Advocacy Question of the Week

Question: I am in charge of a 501(c)(3) and a 501(c)(4). We are preparing a letter to the Governor regarding a plan of early release from parole for "non violent" parolees. We are writing the letter on behalf of the 501(c)(4). Can the 501(c)(3) organizations that work with us in our coalition also sign on to this letter?

Answer: As you may be aware, the definition of lobbying under federal tax law is a communication with a legislator expressing a view about specific legislation. As a 501(c)(4) you can engage in unlimited lobbying, so you do not need to worry about whether an activity is lobbying or not. If you are working in coalition with 501(c)(3) public charities, they can and should still lobby, but their lobbying has some limits. As such, a 501(c)(3) would need to track any lobbying activity and count it towards their yearly lobbying limits. Looking at your situation, the letter would clearly be considered a communication and if you are communicating with the governor about vetoing a bill or signing a bill into law, then he/she would be considered a legislator and the bill would be specific legislation. The activity should therefore be considered direct lobbying and tracked by the 501(c)(3).