Check out our new fact sheet on the nonpartisan analysis lobbying exception!
One of the most effective tools that nonprofits have is the nonpartisan analysis, study, or research exception (“nonpartisan analysis exception”). This 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.
So what does that mean for you? When used carefully, the nonpartisan analysis exception is a great way for nonprofits to maximize their advocacy while minimizing their lobbying expenses. Public charities will not need to count the costs of preparing truly educational materials as lobbying, even if they also express a view on legislation. And private foundations, you can use this exception as a way to discuss legislation without incurring a taxable expenditure!
You can find the fact sheet here. It includes information on what sorts of communications are considered nonpartisan analysis, how you can use this exception, and how the subsequent use rule applies.
And if you have any questions about your advocacy activities, including any questions about the nonpartisan analysis exception, you can always connect with our technical assistance line!