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TLS, have you                I.R.S. SPECIFICATIONS            TO BE REMOVED BEFORE PRINTING
transmitted all R                                                                                                   Action                 Date         Signature
text files for this          INSTRUCTIONS TO PRINTERS
cycle update?                FORM 5768, PAGE 1 of 2 (Page 2 is blank)
                             MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES.  PRINTS: FACE ONLY                            O.K. to print
                             PAPER: WHITE WRITING, SUB. 20.               INK: BLACK
                             FLAT SIZE: 216mm (8 ⁄2 ") ϫ 279mm (11")
                                                1

        Date                 PERFORATE: (NONE)                                                                      Revised proofs
                             DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT                              requested




Form    5768                     Election/Revocation of Election by an Eligible
                                    Section 501(c)(3) Organization To Make
(Rev. December 2004)
                                     Expenditures To Influence Legislation
Department of the Treasury                                                                                                         For IRS
Internal Revenue Service                         (Under Section 501(h) of the Internal Revenue Code)                               Use Only      ᮣ
Name of organization                                                                                                               Employer identification number


Number and street (or P.O. box no., if mail is not delivered to street address)                                                    Room/suite


City, town or post office, and state                                                                                         ZIP + 4


1 Election—As an eligible organization, we hereby elect to have the provisions of section 501(h) of the Code, relating to
  expenditures to influence legislation, apply to our tax year ending                                                 and
  all subsequent tax years until revoked.                                         (Month, day, and year)


    Note: This election must be signed and postmarked within the first taxable year to which it applies.
2 Revocation—As an eligible organization, we hereby revoke our election to have the provisions of section 501(h) of the Code,
  relating to expenditures to influence legislation, apply to our tax year ending
                                                                                                                             (Month, day, and year)
    Note: This revocation must be signed and postmarked before the first day of the tax year to which it applies.
Under penalties of perjury, I declare that I am authorized to make this (check applicable box)                           ᮣ             election          revocation
on behalf of the above named organization.

                    (Signature of officer or trustee)                                   (Type or print name and title)                                (Date)


General Instructions                                         To make or revoke the election, enter               b. An integrated auxiliary of a church or
                                                          the ending date of the tax year to which                   of a convention or association of
Section references are to the Internal                    the election or revocation applies in item                 churches, or
Revenue Code.                                             1 or 2, as applicable, and sign and date               c. A member of an affiliated group of
Section 501(c)(3) states that an                          the form in the spaces provided.                           organizations if one or more members
organization exempt under that section                    Eligible Organizations.—A section                          of such group is described in a or b
will lose its tax-exempt status and its                   501(c)(3) organization is permitted to                     of this paragraph.
qualification to receive deductible                       make the election if it is not a                       Affiliated Organizations.—Organizations
charitable contributions if a substantial                 disqualified organization (see below) and              are members of an affiliated group of
part of its activities are carried on to                  is described in:                                       organizations only if (1) the governing
influence legislation. Section 501(h),                    1. Section 170(b)(1)(A)(ii) (relating to               instrument of one such organization
however, permits certain eligible                             educational institutions),                         requires it to be bound by the decisions
501(c)(3) organizations to elect to make                                                                         of the other organization on legislative
limited expenditures to influence                         2. Section 170(b)(1)(A)(iii) (relating to
                                                              hospitals and medical research                     issues, or (2) the governing board of one
legislation. An organization making the                                                                          such organization includes persons (i)
election will, however, be subject to an                      organizations),
                                                                                                                 who are specifically designated
excise tax under section 4911 if it                       3. Section 170(b)(1)(A)(iv) (relating to
                                                                                                                 representatives of another such
spends more than the amounts                                  organizations supporting government
                                                                                                                 organization or are members of the
permitted by that section. Also, the                          schools),
                                                                                                                 governing board, officers, or paid
organization may lose its exempt status                   4. Section 170(b)(1)(A)(vi) (relating to               executive staff members of such other
if its lobbying expenditures exceed the                       organizations publicly supported by                organization, and (ii) who, by aggregating
permitted amounts by more than 50%                            charitable contributions),                         their votes, have sufficient voting power
over a 4-year period. For any tax year in                 5. Section 509(a)(2) (relating to                      to cause or prevent action on legislative
which an election under section 501(h) is                     organizations publicly supported by                issues by the first such organization.
in effect, an electing organization must                      admissions, sales, etc.), or
report the actual and permitted amounts                                                                             For more details, see section 4911
                                                          6. Section 509(a)(3) (relating to                      and section 501(h).
of its lobbying expenditures and grass
                                                              organizations supporting certain types             Note: A private foundation (including a
roots expenditures (as defined in section
                                                              of public charities other than those               private operating foundation) is not an
4911(c)) on its annual return required
                                                              section 509(a)(3) organizations that               eligible organization.
under section 6033. See Schedule A
                                                              support section 501(c)(4), (5), or (6)
(Form 990 or Form 990-EZ). Each                                                                                  Where To File.—Mail Form 5768 to the
                                                              organizations).
electing member of an affiliated group                                                                           Internal Revenue Service Center, Ogden,
must report these amounts for both itself                 Disqualified Organizations.—The                        UT 84201-0027.
and the affiliated group as a whole.                      following types of organizations are not
                                                          permitted to make the election:
                                                          a. Section 170(b)(1)(A)(i) organizations
                                                              (relating to churches),

                                                                            Cat. No. 12125M                                               Form   5768   (Rev. 12-2004)

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The Must Do's and Important Don'ts of Nonprofit Advocacy (handout 1 of 5)

  • 1. 1 TLS, have you I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING transmitted all R Action Date Signature text files for this INSTRUCTIONS TO PRINTERS cycle update? FORM 5768, PAGE 1 of 2 (Page 2 is blank) MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: FACE ONLY O.K. to print PAPER: WHITE WRITING, SUB. 20. INK: BLACK FLAT SIZE: 216mm (8 ⁄2 ") ϫ 279mm (11") 1 Date PERFORATE: (NONE) Revised proofs DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT requested Form 5768 Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make (Rev. December 2004) Expenditures To Influence Legislation Department of the Treasury For IRS Internal Revenue Service (Under Section 501(h) of the Internal Revenue Code) Use Only ᮣ Name of organization Employer identification number Number and street (or P.O. box no., if mail is not delivered to street address) Room/suite City, town or post office, and state ZIP + 4 1 Election—As an eligible organization, we hereby elect to have the provisions of section 501(h) of the Code, relating to expenditures to influence legislation, apply to our tax year ending and all subsequent tax years until revoked. (Month, day, and year) Note: This election must be signed and postmarked within the first taxable year to which it applies. 2 Revocation—As an eligible organization, we hereby revoke our election to have the provisions of section 501(h) of the Code, relating to expenditures to influence legislation, apply to our tax year ending (Month, day, and year) Note: This revocation must be signed and postmarked before the first day of the tax year to which it applies. Under penalties of perjury, I declare that I am authorized to make this (check applicable box) ᮣ election revocation on behalf of the above named organization. (Signature of officer or trustee) (Type or print name and title) (Date) General Instructions To make or revoke the election, enter b. An integrated auxiliary of a church or the ending date of the tax year to which of a convention or association of Section references are to the Internal the election or revocation applies in item churches, or Revenue Code. 1 or 2, as applicable, and sign and date c. A member of an affiliated group of Section 501(c)(3) states that an the form in the spaces provided. organizations if one or more members organization exempt under that section Eligible Organizations.—A section of such group is described in a or b will lose its tax-exempt status and its 501(c)(3) organization is permitted to of this paragraph. qualification to receive deductible make the election if it is not a Affiliated Organizations.—Organizations charitable contributions if a substantial disqualified organization (see below) and are members of an affiliated group of part of its activities are carried on to is described in: organizations only if (1) the governing influence legislation. Section 501(h), 1. Section 170(b)(1)(A)(ii) (relating to instrument of one such organization however, permits certain eligible educational institutions), requires it to be bound by the decisions 501(c)(3) organizations to elect to make of the other organization on legislative limited expenditures to influence 2. Section 170(b)(1)(A)(iii) (relating to hospitals and medical research issues, or (2) the governing board of one legislation. An organization making the such organization includes persons (i) election will, however, be subject to an organizations), who are specifically designated excise tax under section 4911 if it 3. Section 170(b)(1)(A)(iv) (relating to representatives of another such spends more than the amounts organizations supporting government organization or are members of the permitted by that section. Also, the schools), governing board, officers, or paid organization may lose its exempt status 4. Section 170(b)(1)(A)(vi) (relating to executive staff members of such other if its lobbying expenditures exceed the organizations publicly supported by organization, and (ii) who, by aggregating permitted amounts by more than 50% charitable contributions), their votes, have sufficient voting power over a 4-year period. For any tax year in 5. Section 509(a)(2) (relating to to cause or prevent action on legislative which an election under section 501(h) is organizations publicly supported by issues by the first such organization. in effect, an electing organization must admissions, sales, etc.), or report the actual and permitted amounts For more details, see section 4911 6. Section 509(a)(3) (relating to and section 501(h). of its lobbying expenditures and grass organizations supporting certain types Note: A private foundation (including a roots expenditures (as defined in section of public charities other than those private operating foundation) is not an 4911(c)) on its annual return required section 509(a)(3) organizations that eligible organization. under section 6033. See Schedule A support section 501(c)(4), (5), or (6) (Form 990 or Form 990-EZ). Each Where To File.—Mail Form 5768 to the organizations). electing member of an affiliated group Internal Revenue Service Center, Ogden, must report these amounts for both itself Disqualified Organizations.—The UT 84201-0027. and the affiliated group as a whole. following types of organizations are not permitted to make the election: a. Section 170(b)(1)(A)(i) organizations (relating to churches), Cat. No. 12125M Form 5768 (Rev. 12-2004)