 In this video, we'll take a look at what it means to lobby under U.S. tax law rules that apply to charities. Lobbying is often referred to as attempts to influence legislation. Why is this important? Under U.S. tax rules, no more than an insubstantial amount of a charity's resources may be spent on attempts to influence legislation. Let's break down what that means. An attempt to influence legislation, also referred to as lobbying, actually has a narrow and specific definition. An attempt to influence legislation must consist of a communication with a legislator that refers to and reflects a view on specific legislation. Sometimes, communications with the general public may also be a form of lobbying if it includes a direct call to action. It's also important to understand how we can try to determine whether a charity's lobbying activity is in fact more than insubstantial. There is no bright line rule, specific amount of funds, or percentage that we use to make this determination. You must look at the activity compared to the organization's overall expenditures, time, and resources. Here are a few questions that you can ask yourself to help determine whether or not your organization's lobbying activity might be considered more than insubstantial. Equally important is to understand that many forms of advocacy conducted by charities does not constitute lobbying. Any such advocacy therefore may be conducted substantially because it doesn't count as lobbying. Here are a few common examples of advocacy that does not rise to the level of lobbying. Examinations and discussions of broad social, economic, and similar problems that do not refer to and reflect a view on specific legislation are not lobbying, such as, it's time to improve laws that protect children or that protect the environment. Nonpartisan analysis study or research is another common activity conducted by charities that is a kind of advocacy that does not constitute lobbying. It must provide a full and fair exposition of the facts to enable a member of the public to form his or her own independent opinion or conclusion. Any kind of advocacy conducted toward or with a branch that is not the legislative branch, such as administrative bodies, will not constitute lobbying because they are not voting legislators. Similarly, the courts and the judicial system is not a legislator, so various kinds of advocacy using the judicial system will not count as lobbying. The executive branch very often, unless it is exercising its veto power, for example, is not voting on legislation and therefore advocacy with members of the executive branch like mayors, governors, or presidents will generally not be considered lobbying. Finally, requests for technical advice that a charity receives from a legislative body, even if it is asking for it to provide a specific opinion on specific legislation will not constitute lobbying. Here are a few specific examples of advocacy activities that charities commonly conduct but that do not constitute lobbying. Sending out mass communications via email, letter, TV, or radio ad are not communications with legislators in most cases and therefore generally do not constitute lobbying. Strategic litigation with a filing of amicai briefs again are advocacy with the judicial system and therefore are not lobbying. And as noted previously, providing testimony or expert recommendation including opinions on specific legislation is not considered lobbying as long as it was requested by a legislative body. Still confused? This is a very complex topic. We have lots of materials for you to consider. Read our article on lobbying by U.S. public charities and their foreign equivalents. Take our quiz on lobbying or reach out to us at NGO source where we're always happy to provide you with the support you need to better understand and comply with the U.S. tax law rules that apply to charities.