Selected materials from IRS website:
Selected materials from Alliance for Justice:
"Most nonprofits can and should lobby! By NOT lobbying, many 501(c)(3) organizations are not fully exercising their rights under federal tax laws which allow for generous lobbying limits," says the Alliance for Justice. Learn more about nonprofit lobbying, which is a subset of advocacy. Lobbying can increase the effectiveness of a nonprofit's advocacy work, but it comes with some restrictions and responsibilities.
Learn more here: (http://www.afj.org/for-nonprofits-foundations/about-advocacy/lobbying.html)