Bolder Advocacy Resource Library

Nonprofit organizations active in state or local California ballot measure campaigns must comply both with federal tax law and California ballot measure disclosure laws. Federal tax law permits public charities to engage in a limited amount of ballot measure advocacy. Under California law, organizations engaging in certain activities to support or oppose a ballot measure may need to disclose their expenditures in support of or opposition to the ballot measure, as well as the names of donors whose contributions were used to support the organization’s ballot measure activities. However, the following activities are exempt from California’s disclosure laws and can be done by an organization without fear of triggering any special disclosure reports.

A user-friendly guide that reviews federal tax laws that govern lobbying by 501(c)(3) public charities.

501(c)(3) organizations are prohibited from supporting or opposing candidates for public office (“campaign intervention”). This prohibition, however, does not apply to the activities of 501(c)(3) board members when they are acting in their individual capacity. This fact sheet can help an organization and its board members avoid having personal activities attributed to the organization.

Is your organization active in California legislative or administrative policy change? California has a sunshine law designed to reveal who has influence on California politics, and that sunshine law may apply to your organization. An organization is required to register and report its California lobbying activities if it exceeds specific monetary thresholds, or if an employee(s) of an organization spends enough time communicating with certain state officials. Just because an organization engages in lobbying at the state level in California does not necessarily mean it will have reporting obligations under state law. This factsheet will help you understand if your organization should report as a $5,000 Filer, a Lobbyist Employer, or neither.

This handy, comprehensive booklet tackles an issue that concerns nonprofits and funders alike: how to take advantage of the unique capabilities of 501(c)(4) social welfare organizations to drive positive social and political change.

This fact sheet discusses what type of reporting may be required for nonprofits supporting or opposing ballot measures in California.

The nonpartisan analysis, study, or research exception (“nonpartisan analysis exception”) is one of four categories of exceptions to the IRS definitions of lobbying communications. This means that although a communication may meet the definition of lobbying, your organization will not have to count it as a lobbying expense. This fact sheet focuses on the nonpartisan analysis exception definition, and highlights the rules about the subsequent use of these communications.

Sample Grant Agreement for a grant from a 501(c)3 to a 501(c)4.