Lobbying

The Coalition is an exempt organization recognized by the IRS as a public charity under 501(c)3 since 2002. Our primary public purpose is bicyclist traffic safety education.

501(c)3 charities are “absolutely” prohibited from endorsing any candidate for elective public office.

Influencing legislation (“lobbying”) is, however, permitted so long as it does not amount to  a “substantial part of its activities”. The Coalition does, from time to time, participate in influencing legislation, however it does not amount to a substantial part of our activities. Note that lobbying does not include activities involving “executive, judicial, or administrative bodies” (examples include ADOT, MAG, PAG, etc).

Below is reference material from the IRS:


The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity.  Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes.

Certain activities or expenditures may not be prohibited depending on the facts and circumstances.  For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in a non-partisan manner …more

 


Lobbying
In general, no organization may qualify for section 501(c)(3) status if a substantial part of its activities is attempting to influence legislation (commonly known as lobbying).  A 501(c)(3) organization may engage in some lobbying, but too much lobbying activity risks loss of tax-exempt status.

Legislation includes action by Congress, any state legislature, any local council, or similar governing body, with respect to acts, bills, resolutions, or similar items (such as legislative confirmation of appointive office), or by the public in referendum, ballot initiative, constitutional amendment, or similar procedure.  It does not include actions by executive, judicial, or administrative bodies.

An organization will be regarded as attempting to influence legislation if it contacts, or urges the public to contact, members or employees of a legislative body for the purpose of proposing, supporting, or opposing legislation, or if the organization advocates the adoption or rejection of legislation.

Organizations may, however, involve themselves in issues of public policy without the activity being considered as lobbying.  For example, organizations may conduct educational meetings, prepare and distribute educational materials, or otherwise consider public policy issues in an educational manner without jeopardizing their tax-exempt status.

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1 Comment

  1. Education about issues is not necessarily lobbying — so sharing information about the importance of bicycling infrastructure, safety and other such general educational information to elected officials is not necessarily lobbying, because it is not used to influence specific legislation.

    Like

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