Do you fund advocacy or lobbying? If so, what kind? How can we determine that our activities will not threaten our 501(c)(3) status?
MMT can provide grant funding for nonprofit social benefit organizations that do advocacy and lobbying; however, IRS rules stipulate that MMT funds cannot be used specifically to fund lobbying activities, which include direct and grassroots communications on specific pieces of legislation or ballot measures. MMT can fund general advocacy activities (e.g., community organizing, issue education, etc.) as long as MMT funds are not used to advocate for or against specific pieces of legislation or ballot measures. Nonprofit organizations can actively advocate and lobby on issues related to their missions. The IRS has specific rules for nonprofit lobbying activities (as opposed to general advocacy) that nonprofits should be aware of and adhere to. For more information on nonprofit lobbying rules, contact the Alliance for Justice.
