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>
Cc: Tom Frenaye <frenaye@pcnet.com>; arrl-odv <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> wrote: