New Guide to Lobbying Recordkeeping Requirements from National Experts in Nonprofit Law

Washington, D.C., March 28, 2012—Alliance for Justice today released an important new resource designed to help public charities better understand and comply with federal tax law by tracking their lobbying activities. “Keeping Track: A Guide to Recordkeeping for Advocacy Charities” is an essential guide for managers, lawyers, and accountants, as well as for foundations that provide funding to advocacy organizations.

Most charities are required by law to file annual tax forms with the IRS and report lobbying activities (either direct lobbying or grassroots lobbying) as part of that return. Organizations that have exceeded their lobbying limits face penalties ranging from an excise tax to the possible revocation of their tax-exempt status. By establishing and following a rigorous recordkeeping system, nonprofits can be confident that they stay within their lobbying limits and file accurate information with the IRS.

Though the primary goal of recordkeeping for a public charity is to meet the requirements of the IRS, “Keeping Track” discusses the other benefits of maintaining good records, such as protecting an organization against false accusations and serving as a management tool. The guide includes sample forms, and gives multiple options for tracking staff time, overhead expenses, and direct costs.

Alliance for Justice is the national leader in guiding nonprofits and foundations through the uncertainties and opportunities inherent in advocacy activity. This publication continues AFJ’s long-standing commitment to provide definitive advocacy tools to the nonprofit community, and complements the other resources and technical services provided by AFJ staff.

“Keeping Track: A Guide to Recordkeeping for Advocacy Charities” is available for free as a PDF from the Alliance for Justice website.

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Alliance for Justice is a national association of more than 100 organizations dedicated to advancing justice and democracy. For more than 30 years we have been leaders in the fight for a more equitable society on behalf of a broad constituency of environmental, consumer, civil and women's rights, children's, senior citizens' and other groups. Alliance for Justice is premised on the belief that all Americans have the right to secure justice in the courts and to have our voice heard when government makes decisions that affect our lives AFJ is based in Washington, D.C.