Rules of Engagement

NH Center for Nonprofits Policy Framework

The nonprofit sector plays an essential role in enhancing the economic, social, environmental, and cultural well-being of the people of New Hampshire. The NH Center for Nonprofits advocates for public policies that advance, improve, and protect the ability of New Hampshire's nonprofits to achieve their missions and effectively serve their communities. The following policy framework provides the context to guide advocacy, education, and the development of specific policy agendas and strategic engagement.
Posted on: December 13, 2016

IRS Seeks to Define Political Activity for Nonprofits

“The Internal Revenue Service could issue as early as next month new draft regulations governing political activity by tax-exempt organizations, according to a notice issued on Thursday. But it remains unlikely that the new rules would be in place before the 2016 election.”
Posted on: May 26, 2015

Advantages and Disadvantages of the IRS 501(h) Lobbying Election

Guidestar breaks down the 501(h) lobbying election, outlining the pros and cons and providing a helpful table for determing the limit of your nontaxable lobbying expenses.
Posted on: September 30, 2013

Election Related Activities

All nonprofits can provide important information that voters need as they elect their representatives.  A 501(c)(3) organization may not engage in partisan political activity.  In other words, the organization cannot do anything that supports or opposes a candidate for office.  501(c)(3)s can, however, engage in a variety of nonpartisan election-related activities. 
IRS Fact Sheet 
On-Line Educational Resources  
Permissible 501(c)(3) election-related activities
Voter education 
Video Interview with Isaiah Castillo of AFJ - INTERNAL
501(c)(3)s and Campaign Activity - Added 9/23/2013
Posted on: March 5, 2013

Federal Lobbying Rules

Congress has adopted the Lobbying Disclosure Act, which defines lobbying and reporting requirements for registered lobbyists differently from the IRS regulations for charitable organizations.
Posted on: March 5, 2013

NH Lobbying Rules

The essence of New Hampshire’s definition of lobbying is contacting legislators and certain executive branch decision-makers to promote or oppose legislation; and a person who does this for pay is a “lobbyist” and must register with the Secretary of State.  NH lobbyists must comply with easy reporting requirements. NH Lobbying Rules
Posted on: March 5, 2013

IRS Lobbying Rules

The Internal Revenue Service rules define what lobbying is and what the spending limits for lobbying are for nonprofits.  A 501(c)(3) nonprofit can’t spend all of its money on lobbying, but it can spend a sizeable amount.
Direct or Grassroots lobbying?
501(h) election: Would your nonprofit benefit by making this election to help define lobbying limits?
Lobbying Exceptions: Activities that are NOT lobbying
Posted on: March 5, 2013
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