On Friday 03 April 2009 13:42:30 James R. Frysinger wrote: > Apparently there is a difference in the definitions of "lobbying" > between the tax law and the Lobbying Disclosure Act of 1995 (LDA). See > http://www.asaecenter.org/PublicationsResources/whitepaperdetail.cfm?ItemNu >mber=12202 > > It looks like the IRS says that if no funds are spent on the recipients > of the lobbying then there is no lobbying. But the LDA says that merely > asking your members to support or oppose a piece of legislation is > lobbying. > > If a 501(c)(3) elects a 501(h) option up to 20 % of the organization's > funds can be used for lobbying without losing tax-exempt status. Reports > to the IRS are required. > > At least, that's what a few moments of reading have led me to understand. > > As far as I've seen, USMA does NOT spend money on legislators and its > funds are used solely for travel, lodging, and meals when President > Young sees legislators in DC and other key people. (I was on a trip with > her and one other person when we visited with the National Council of > Teachers of Mathematics.) I'm not even certain that President Young is > fully refunded for her expenses on those trips!
Would it make any sense to set up another organization which would spend money on legislators? Or should we elect 501(h), and what then would we do with the other 80%? Pierre
