Advocacy Question of the Week

Question: My 501(c)(3) works in a coalition of other 501(c)(3)s. We are planning a campaign to urge the public to reauthorize a ballot measure that is about to sunset. Does it count as lobbying if we want to start polling the public on where they stand on this issue?

Answer: Yes. Under federal tax law, taking a position on a ballot measure is considered to be direct lobbying: you are communicating with legislators (the general public who will be voting on whether a measure becomes law) and expressing a view on specific legislation. If the purpose of your polling is to further your work in support of an identified ballot measure, that polling and background work would be considered preparation for lobbying, and the costs associated with it would have to be tracked as direct lobbying costs.