IRS 501(h) Information

Electing the 501(h) Expenditure Test

The 501(h) election allows 501(c)3 organizations to exceed the basic lobbying requirement of keeping lobbying costs to less than 10% of revenue. 

With the 501(h) election, 501(c)3 organizations can spend more funds on lobbying in exchange for additional disclosures.

This summary was issued by the Alliance for Justice