What Is Lobbying?

Federal tax law controls how much lobbying 501(c)(3) organizations can engage in. Public charities can choose to measure their lobbying under either the insubstantial part test or the 501(h) expenditure test. While lobbying is not defined under the insubstantial part test, this fact sheet provides an overview of how lobbying is defined for organizations that measure their lobbying under the 501(h) expenditure test.