501c3 Lobbying Limits
Information taken from the Alliance for Justice "Worry Free Advocacy Workshop"

Definitions of Direct and Grassroots Lobbying:
See 26 C.F.R 56.4911-2
Direct lobbying is any communication with a legislator (includes public for ballot measures) that expresses a view about specific legislation. Grassroots lobbying is any communication with the general public (not members of your organization) that expresses a view about specific legislation and contains a call for action.

Calculating Your Lobbying Limits:
Total Lobbying Limit:
20% of the 1st $500,000
+ 15% of the next $500,000
+ 10% of the next $500,000
+ 5% of remaining (up to $1 million cap)

Grassroots Lobbying Limit:
1/4 of the overall limit calculated above

Under the 501(h) expenditure test, if it doesn't cost the organization any money (including money paid for rent, phones), then it is not lobbying under 501(h).

For more information:
Alliance for Justice publishes several booklets that contain useful information regarding lobbying rules and offer very informative workshops. Click here to view Alliance for Justice publications available on their website.

Click here for a powerpoint presentation in pdf on How to Stay Safely Within Your Legal Limits as a 501 (c) (3) by April Ingle based on Alliance for Justice information.