Giving Voice: Understanding and Reporting Lobbying, Advocacy, and Political Activities
Course Description:
We help you navigate the complex tax and compliance rules for tax-exempt organizations engaging with the political process. This course helps differentiate between lobbying, advocacy, and political activities, and details the reporting requirements and tax consequences of each. We outline specific rules for 501(c)(3) organizations, including the no-substantial-part test and the 501(h) election, as well as the rules for 501(c)(4), (5), and (6) organizations regarding non-deductible member dues and the proxy tax. Finally, the course offers practical best practices and strategies for carefully tracking and reporting all political and lobbying expenditures.
Learning Objectives:
Differentiate between political, lobbying, and advocacy activities.
Explain the tax reporting requirements and implications of engaging in political activities for various 501(c) entities.
Compare and contrast lobbying rules and limitations for 501(c)(3) organizations with those for 501(c)(4), (5), and (6) organizations.
Apply best practices and strategies to accurately track, document, and report lobbying and political expenditures in compliance with IRS regulations.
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Giving Voice: Understanding and Reporting Lobbying, Advocacy, and Political Activities (NASBA/CAE/CPE Course Credit Information)
As a CAE Approved Provider educational program related to the CAE exam content outline, this program may be applied for CAE credits toward your CAE application or renewal of professional development requirements.
U.S Transactions Corp. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
In accordance with the standards of the National Registry of CPE Sponsors, CPE credits have been granted based on a 50-minute hour.
(National Registry Sponsor Nr: 138278)
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