I hope you have had a positive and productive week! I just completed the nonprofit filing for a client and came across something on the 1023 EZ application that I wanted share with you. You may consider this an updated part of the application but when it comes to lobbying and political expression, I want to make sure you knew the laws. This is another area of making sure your organization is legally compliant. This is #4 of a section of the application: To qualify for exemption as a section 501(c)(3) organization, you must: - Refrain from supporting or opposing candidates in political campaigns in any way. - Ensure that your net earnings do not inure in whole or in part to the benefit of private shareholders or individuals (that is, board members, officers, key management employees, or other insiders). - Not further non-exempt purposes (such as purposes that benefit private interests) more than insubstantially. - Not be organized or operated for the primary purpose of conducting a trade or business that is not related to your exempt purpose(s). - Not devote more than an insubstantial part of your activities attempting to influence legislation or, if you made a section 501(h) election, not normally make expenditures in excess of expenditure limitations outlined in section 501(h). - Not provide commercial-type insurance as a substantial part of your activities. - Refrain from supporting or opposing candidates in political campaigns in any way. - Ensure that your net earnings do not inure in whole or in part to the benefit of private shareholders or individuals (that is, board members, officers, key management employees, or other insiders). - Not further non-exempt purposes (such as purposes that benefit private interests) more than insubstantially. - Not be organized or operated for the primary purpose of conducting a trade or business that is not related to your exempt purpose(s).