Lobbying Under the Insubstantial Part Test

This resource defines and describes the “insubstantial part test” which is the default test that applies if your organization does not make the 501(h) election.. This fact sheet is designed to help those organizations that are new to advocacy feel confident that they can take positions on legislation and ballot measures. This fact sheet also provides an overview of the rules on lobbying under the insubstantial part test, which is used to measure how much lobbying a nonprofit can do if it has not yet made the 501(h) election.

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