The Law of Tax-Exempt Organizations, 12th Edition

CHAPTER TWENTY-TWOLegislative Activities by Tax-Exempt Organizations

• § 22.1 Legislative Activities Law for Exempt Organizations—Introduction
• § 22.2 Meaning of Legislation
  • (a) Substantial Part Test
  • (b) Expenditure Test
  • (c) Associations' Dues Deductibility Test
• § 22.3 Lobbying by Charitable Organizations
  • (a) Legislative History
  • (b) Concept of Lobbying
  • (c) Substantial Part Test
    • (i) Action Organizations
    • (ii) Allowable Lobbying
    • (iii) Exceptions
    • (iv) Reporting Rules
  • (d) Expenditure Test
    • (i) Influencing Legislation
    • (ii) Allocation Rules
    • (iii) Allowable Lobbying
    • (iv) Non-Earmarked Grants
    • (v) Exceptions
    • (vi) Election of Test
    • (vii) Evaluating Election
    • (viii) Affiliated Organizations
    • (ix) Record-Keeping Requirements
    • (x) Reporting Rules
• § 22.4 Lobbying Expenditures and Tax Sanctions
• § 22.5 Legislative Activities of Social Welfare Organizations
• § 22.6 Legislative Activities of Business Leagues
  • (a) Business Expense Deduction Disallowance Rules
  • (b) Flow-Through Rules
  • (c) Proxy Tax Rules
• § 22.7 Legislative Activities of Other Tax-Exempt Organizations
• § 22.8 Internet Communications
• § 22.9 Constitutional Law Framework

The federal tax law imposes limitations on the extent to which tax-exempt charitable organizations¹ and health care issuers² can engage in lobbying and impedes lobbying by membership associations³ by curbing the deductibility of dues paid to them.

§ 22.1 LEGISLATIVE ACTIVITIES LAW FOR EXEMPT ORGANIZATIONS—INTRODUCTION

At the federal level, there are six discrete bodies ...