BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month December 4, 2025 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Accounting
  • schedule 110 minutes

Identifying Lobbying and Political Activity for Nonprofits: Excluded and Allowed Activities

$197.00

This course is $0 with these passes:

CPE
ALL
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Description

Substantial participation in lobbying activities can jeopardize a nonprofit organization's tax-exempt status. The IRS states that, "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."  And additionally, "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."

At the same time, specific organizations, social welfare organizations under Section 501(c)(4), for example, can participate in some political activity. By contrast, private foundations are prohibited from participating in lobbying activities. Somewhat surprisingly, the IRS announced this year that houses of worship can endorse specific political candidates.

The rules that differentiate between advocacy, lobbying, and political activities, as well as the levels at which each tax-exempt entity is allowed to participate, are complex. Nonprofit administrators and advisers need to understand the guidelines for lobbying and political activities for tax-exempt organizations. 

Listen as our tax-exempt expert explains the lobbying and advocacy rules for nonprofit organizations.


Presented By

David Trimner
Managing Partner
TrimnerBeckham, PLLC

Mr. Trimner brings a wide range of experience from more than 20 years in nonprofit tax consulting. He works with growing and established public charities, private foundations, trade associations, healthcare organizations, and higher education institutions. Devoted to a thorough comprehension of the rules and regulations critical to charitable and tax-exempt entities, he helps enhance an organization's image with contributors, the media, and the general public. His areas of concentration also include unrelated business income, intermediate sanctions, obtaining and maintaining exempt status, executive compensation & benefits disclosures, IRS examinations, and state solicitation requirements.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

Date + Time

  • event

    Thursday, December 4, 2025

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Identifying lobbying and political activities: introduction

II. Defining and distinguishing activities

A. Advocacy

B. Lobbying

C. Political activity

III. Political activity determinations by 501(c) type

IV. Activities excluded from lobbying

V. Allowed activities

VI. Measuring lobbying activities

VII. NPO sanctions for political activity

VIII. Best practices

The panel will cover these and other critical issues:

  • Differentiating between advocacy, lobbying, and political activities
  • Activities that are excluded from the definition of lobbying
  • Roles nonprofits can play without jeopardizing their tax-exempt status
  • Measuring activity under the substantial part test

Learning Objectives

After completing this course, you will be able to:

  • Identify key differences between lobbying and advocacy
  • Determine what advocacy roles nonprofits can safely play
  • Decide which activities are excluded from lobbying
  • Ascertain how allowed political participation varies based on an organization's 501(c) classification
  • Field of Study: Accounting
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:
    Three years+ business or public firm experience at mid-level within the organization, preparing complex tax forms and schedules; supervisory authority over other preparers/accountants. Specific knowledge and understanding of cost allocation principles; familiarity with government standards for nonprofit organizations receiving federal grant monies


BARBRI is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

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