Nonprofits can lobby. The IRS allows it under federal law. Once your organization calculates its lobbying limit, you might be surprised at how much your organization can allocate towards improving the lives of your clients and/or community members. The first step is to elect the 501(h), which tells the IRS how your organization will count its lobbying activities; then, calculate your lobbying limit; and advocate under the guidelines.
Nebraska Lobbying Policies and Tracking
Nebraska has different guidelines than the federal government for lobbying. Use our resources to familiarize yourself with what you and your organization need to know to engage in lobbying.
- Legal and Accounting Lobbying Rules for Nonprofit Lawyers, Accountants & Bookkeepers (PDF)
- Be Bold! The Legal Rules for Advocacy That Every Nonprofit Should Know (PDF)
- Be Bold! The Legal Rules for Advocacy That Every Foundation Should Know (PDF)
Public Charities Can Lobby
Guidelines for 501(c)3 public charities. (PDF)
Rules and Regulations for Lobbying
In this section of guidelines from the Nebraska Accountability and Disclosures Commission, it outlines rules and guidelines for reporting. Nebraska Rules and Regulations for lobbying. (PDF)
Keeping Track Handbook
A guide to record keeping for advocacy charities. (PDF)
Sample Employee Timesheet Template
Excel spreadsheet including calculation of lobbying hours spent by employees. (EXCEL)
Lobbying Recording Sheet
How 501(c)(3)s Can Respond During an Election Year on Judicial Nominations and Remain Nonpartisan. (PDF)
Worry-free Lobbying for Nonprofits
How to use the 501(h) election to maximize effectiveness. Download this document from Alliance for Justice. (PDF)
Maximize Your Lobby Limit
Elect to measure your lobbying using the 501(h) expenditure test. Download this document from Bolder Advocacy. (PDF)
IRS Form 5768
This is the simple half-page form to elect the 501h. The formal name is, “Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation.” (PDF)