Lobbying 101 for Land Trusts

Land trusts (and all 501(c)(3) organizations) CAN lobby.

The Basics
Quick Lobbying Facts
Land Trust Alliance Resources
Other Resources

The federal government, including Congress and the Internal Revenue Service (IRS), supports lobbying by 501(c)(3) nonprofits. (Read a letter from the IRS that makes this very clear!)

The IRS has very specific and easy-to-follow rules about how much money a 501(c)(3) organization can spend on lobbying, what counts as lobbying, and how to comply with the IRS regulations. Read on for more information and great links.

The Basics

There are two sets of rules that apply to lobbying by 501(c)(3) organizations, based on whether they have chosen to file Form 5768 with the IRS:

File Form 5768
This is also called "taking the 501(h) election," in reference to a section of the tax code. These groups report how much money they spend on lobbying each year to the IRS, and the IRS has very clear guidelines on how much they are allowed to spend.

Don't File Form 5768
These groups face the "insubstantial part" test - they cannot make lobbying a "substantial part" of what they do. This is a very vague guideline. For example, sending a letter to your Senator is probably okay, but any organization that wants to get involved should take the 501(h) election (it's very simple!) and come under the clear rules.

Quick Lobbying Facts for all 501(c)(3)s

There are a lot of good reasons to lobby! The government makes decisions about conservation tax incentives, controls millions of dollars in conservation funding, and has the potential to greatly help - or hurt - your conservation work.

Not all work with the government is considered lobbying by the IRS. There are a lot of exceptions, including some work with government agencies and work done by volunteers.

You can NEVER endorse or oppose a candidate for elected office at any level - from the school board to the House of Representatives to the U.S. President. Your organization should be careful to avoid taking any action (especially during an election year) that might give the appearance of endorsing a specific candidate

You CAN work on ballot-issues, referenda, and other issue campaigns.

Grassroots lobbying is special. Outreach to members of the general public (e.g. radio commercials) on specific policy issues constitutes a special kind of lobbying and there are special rules for how much you can spend on this type of work.

Land Trust Alliance Resources

Can Land Trusts Lobby?
This article provides more detail on some of the basic issues discussed above.

Meet with Congress in August!
Creative ideas for meeting with your member of Congress during the August recess.

Lobbying, Advocacy and Land Trusts
Article by Land Trust Alliance director of public policy Russ Shay on the importance of lobbying by land trusts.

Building Advocacy Partnerships
Do you want to become more involved in advocacy, but just aren't sure where to start? This article by Land Trust Alliance northeast field representative Henrietta Jordan has great tips. It's targeted for state legislators, but the message is the same at all levels of government.

IRS Letter on Charity Lobbying
Hear it straight from the horse's (or IRS') mouth! This short letter from the IRS makes it very clear that 501(c)(3)s can lobby, and it outlines the rules.

The Nonprofit Lobbying Guide
This book, available for purchase through Land Trust Alliance, is a great resource for land trusts involved in advocacy who need clarity on the rules, and it's also perfect for organizations that are looking to get started.

Visit our online store and view all of our advocacy publications.

Other Resources

The Center for Lobbying in the Public Interest (CLPI) and the Alliance for Justice (AFJ) both provide information on how to take the 501(h) election, what activities count as lobbying, and how to track and report lobbying expenditures. Browse on your own, or see some of our favorite links below.

Frequently Asked Questions About Nonprofit Lobbying
CLPI's comprehensive FAQ - a great place to start.

Worry-free Lobbying for Nonprofits: How to Use the 501(h) Election to Maximize Effectiveness
This free 12-page booklet by the Alliance for Justice explains how to use the 501(h) election and details the spending limits. It is also has information on foundation fundraising to support lobbying work.

Factsheet: The 1976 Lobbying Law
CLPI's concise and authoritative fact sheet on lobbying law for 501(c)(3) charities. See similar resources here.

In-depth Analysis: Lobbying Issues
A long but refreshingly clear document available from the IRS. The "specific issues" section beginning on page 10 is particularly helpful.

Being a Player
This book has a start-to-finish explanation of the lobbying laws affecting your organization, and can be purchased from AFJ. See more AFJ publications here.

Lobby? You? Yes!
Need help convincing your board that your organization can - and should - lobby? This CLPI brochure is a great handout. AFJ also has a similar, shorter version here.

How-To Resources
CLPI factsheets with advice on how to lobby effectively.

Form 5768
Complete this short and simple IRS form to take the 501(h) election!

updated 5/2/2006