On 7/23/07, Andrew Sullivan <[EMAIL PROTECTED]> wrote: > On Tue, Jul 24, 2007 at 01:46:29AM +0800, Tim Post wrote:
> As I understand it, such direct lobbying would also violate our tax > status; which is the other reason not to raise this issue here. > Mr. Sullivan's reply is inaccurate on the lobbying and gag-rule topics. United States tax exempt organizations are permitted to lobby legislatures, within limits. This is how it is possible for United States universities, and other tax exempt organizations to lobby for particular laws. There is a prohibition against tax-exempt groups campaigning for a candidate for office. A lot different. In general, tax exempt organizations are permitted to talk about the topic of lobbying for, or potentially lobbying for something, or analyzing the process of lobbying, without worry, since talk costs nothing, without jepardizing its tax status. If the typical organization gets serious about lobbying efforts, generally it elects to use an expenditures-reporting test, so that it may know what the measure and threshold is, and plan for staying below the relevant threshold. For "non-electing" organizations the determination on lobbying is based upon a review of all activities, so that "no substantial portion" of the organization's activities may be lobbying. See the U.S. Internal Revenue web site for brief background: - Expenditures test election: http://www.irs.gov/charities/article/0,,id=163394,00.html - The election form: http://www.irs.gov/pub/irs-pdf/f5768.pdf - The "substantial part test, for non-electing organizations: http://www.irs.gov/charities/article/0,,id=163393,00.html ~Mark Jones _______________________________________________ Spi-general mailing list [email protected] http://lists.spi-inc.org/listinfo/spi-general
