Several years ago we changed the lobbying expense election in our annual tax filing (Form 990) to the 501(h) election which is the “expenditures test”. While that is a 4 year test, the current limit calculated in the 2015 tax return was $1.2 million. As for which, if any, specific activities may be prohibited (e.g. member vs non-member solicitation), I’ve placed a call to our accounting firm and will get back to the group as soon as I get an answer from their tax department. 73, Barry J. Shelley, N1VXY Chief Financial Officer ARRL, Inc. The National Association for Amateur Radio (860) 594-0212 www.arrl.org From: arrl-odv [mailto:arrl-odv-bounces@reflector.arrl.org] On Behalf Of Rehman, Doug, K4AC Sent: Wednesday, September 14, 2016 10:56 AM To: Imlay, Chris, W3KD <w3kd.arrl@gmail.com>; 'G Widin' <gpwidin@comcast.net> Cc: Frenaye, Tom, K1KI <frenaye@pcnet.com>; arrl-odv <arrl-odv@arrl.org> Subject: [arrl-odv:25694] Re: Parity Act progress I’m obviously not a tax attorney, but perhaps it would be wise to consult an actual tax attorney with actual 501(c)(3) practice experience before ruling out what can and cannot be done. IRS page on non-profit lobbying: <https://www.irs.gov/charities-non-profits/lobbying> IRS page on measuring lobbying (substantial part test): <https://www.irs.gov/charities-non-profits/measuring-lobbying-substantial-part-test> IRS page on measuring lobbying: (expenditure test): <https://www.irs.gov/charities-non-profits/measuring-lobbying-activity-expenditure-test> Here is an excellent web page on non-profit lobbying: <http://www.njnonprofits.org/NPsCanLobby.html> Under the expenditure test, we should be able to spend somewhere around $700k-$900k on lobbying. There is also the possibility of conducting a public education campaign. One that espouses the benefits of the Parity Act for amateur radio and the public in general, but doesn’t have a call to action. Facebook advertising is relatively cheap compared to other mediums and effective because you choose who will see your ads. A few thousand-dollar campaign could generate a substantial amount eyeballs on an ad. We should probably be doing it regularly as a means to both generate new members and new hams. Doug K4AC From: arrl-odv [mailto:arrl-odv-bounces@reflector.arrl.org] On Behalf Of Christopher Imlay Sent: Wednesday, September 14, 2016 10:20 AM To: G Widin <gpwidin@comcast.net<mailto:gpwidin@comcast.net>> Cc: Tom Frenaye <frenaye@pcnet.com<mailto:frenaye@pcnet.com>>; arrl-odv <arrl-odv@arrl.org<mailto:arrl-odv@arrl.org>> Subject: [arrl-odv:25691] Re: Parity Act progress Greg, the problem with yours and Doug's otherwise good suggestions is that we can't lobby non-member amateurs to support the legislation. We can only ask our members to do so. After the Bill passes, if we are that fortunate, we will be able to use the Bill as a membership recruitment tool without restriction. 73, Chris On Wed, Sep 14, 2016 at 10:15 AM, G Widin <gpwidin@comcast.net<mailto:gpwidin@comcast.net>> wrote: Do we have any way of targeting non-member amateurs? This bill is good for all amateurs, not just members. I suppose Doug's Facebook idea would be one way. Can we somehow use that Marketing has of non-member licensees for a one-time invitation to use Rally Congress and support the bill? 73, Greg, K0GW On Wed, Sep 14, 2016 at 8:44 AM, Tom Frenaye <frenaye@pcnet.com<mailto:frenaye@pcnet.com>> wrote: I sent a message on the need to Senate passage of the Parity Act to the NE Division last night. This morning I urged NE Section Managers to send out a reminder before the end of the week. My local Congressman already has a message out to his constituents saying good things. https://courtney.house.gov/media-center/press-releases/courtney-kinzinger-an... How's everyone else doing? I see messages from six Directors and three Section Managers in the outgoing e-mail log. http://www.arrl.org/section-division-email-log?sub=1&list= I consider this legislation and passage to be one of the most important things the ARRL has done in years and years. Let's push to get it over the finish line! -- Tom ===== e-mail: k1ki@arrl.org<mailto:k1ki@arrl.org> ARRL New England Division Director http://www.arrl.org/ Tom Frenaye, K1KI, P O Box J, West Suffield CT 06093 Phone: 860-668-5444<tel:860-668-5444> _______________________________________________ arrl-odv mailing list arrl-odv@reflector.arrl.org<mailto:arrl-odv@reflector.arrl.org> https://reflector.arrl.org/mailman/listinfo/arrl-odv _______________________________________________ arrl-odv mailing list arrl-odv@reflector.arrl.org<mailto:arrl-odv@reflector.arrl.org> https://reflector.arrl.org/mailman/listinfo/arrl-odv -- Christopher D. Imlay Booth, Freret & Imlay, LLC 14356 Cape May Road Silver Spring, Maryland 20904-6011 (301) 384-5525 telephone (301) 384-6384 facsimile W3KD@ARRL.ORG<mailto:W3KD@ARRL.ORG>