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501(c)(4) organizations have more leeway in engaging in political activities. They can participate in lobbying efforts and engage in a certain amount of political campaign activities, as long as those activities are not their primary focus. Financial reporting There are differences in financial reporting requirements between 501(c)(3) and 501(c ...
By contrast, certain other nonprofit organizations are not considered non-partisan: 501(c)(4) organizations, which are tax-exempt, are operated exclusively for promoting social welfare, or local organizations with membership limited to a particular company, municipality, or neighborhood, and which devote their earnings to charity, education, or recreation. [9]
§ 308: Registration of Lobbyists With Secretary of the Senate and Clerk of the House "(a) Any person who shall engage himself for pay or for any consideration for the purpose of attempting to influence the passage or defeat of any legislation by the Congress of the United States shall, before doing anything in furtherance of such object, register with the Clerk of the House of Representatives ...
To maintain their nonprofit status, churches cannot “participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in ...
Full public disclosure of lobbying activity Requires lobbyist disclosure filings to be filed twice as often, by decreasing the time between filing from semi-annual to quarterly. Requires lobbyist disclosures in both the Senate and House to be filed electronically and requires creation of a public searchable Internet database of such information.
Grassroots lobbying is also subject to its own limit, which is one quarter of the total lobbying cap. [ 3 ] [ 5 ] Regardless of their 501(h) status, 501(c)(3) organizations may not participate in electoral campaigns or support specific candidates for office, a prohibition that has been in effect since the passage of the Johnson Amendment in 1954.
The Federal Regulation of Lobbying Act was considered ineffective in achieving its objective (regulating lobbying). [4] The FRLA was considered ineffective due to its vagueness and lack of clarity. [5] During this time, lobbying had increased, which created the need for effective legislation for regulating lobbying.
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