When it comes to advocacy, nonprofits are governed by the IRS (Internal Revenue Service), specifically under Code Section 501 (c)(3). This code effects charities in two ways regarding advocacy activities:
(1) it stipulates that charities may neither publicly support nor oppose candidates running for public office, and
(2) it limits a charity’s ability to lobby for certain legislative efforts. The amount of time they’re allowed to lobby depends on the IRS designation the organization selected, but the amount allowable usually ranges from 3% to 20%. Charities can often do a fair amount within these restrictions.
Tags: 501(c)(3), advocacy, charities, IRS, lawmaking, lobbying