Second, expenditures for local (city/county) lobbying are not subject to the deductibility prohibition or the notice requirement.īusiness leagues must report their lobbying expenditures and the amount of dues allocable to such expenditures on IRS Form 990 ( Schedule C, Part III).Īny reasonable method may be used to calculate the amount spent on lobbying. There are two important exceptions under this definition:įirst, if the only lobbying expenditure a business league makes in a given year is for an in-house lobbyist, and amounts to no more than $2,000, the fullĭues payment is deductible and no member notice need be distributed. Lobbying support activities (all research, preparation, planning, and coordination) for the purpose of making or supporting a lobbying communication.President, and any individual serving in Executive Schedule level I or designated by the President as having Cabinet level status, and any immediate Covered federal executive branch officials include the President, the Vice President, employees of the Executive Office of the Any direct communication with a covered federal executive branch official in an attempt to influence the official actions or positions of such official.Grassroots lobbying (any attempt to influence the general public, or segments thereof, including members) with respect to legislative matters or referenda.
Iii) any federal or state government official or employee who may participate in the formulation of legislation. Ii) any member or employee of a state legislature or Any attempt to influence legislation through communication with:."Lobbying" for purposes of non-deductibility and attendant notice requirements (discussed below), includes the following: To lobbying expenditures is not (with certain exceptions discussed below). Most significantly, although business league membership dues are generally deductible as an ordinary business expense, the portion of dues payments attributable The quantity of lobbying they do, they must abide by certain IRS rules and requirements. Although these organizations are not subject to restriction on Indeed, legislative and executiveĪdvocacy comprise a significant portion of the activities of many business leagues. One of the advantages of the 501(c)(6) tax status is that it allows organizations to engage in unlimited amounts of lobbying.
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