In this Discussion;

- Tax Rules for Lobbying

Rules for 501(c)(3) and 501(c)(6)s

Lobbying v. political activities

“No substantial part” test

501(h) election

Reporting

- Special Restrictions for Recipients of Federal Funds

- Lobbying Disclosure

Federal Lobbying Disclosure Act

- Lobbyist registration requirements

- Quarterly and semi-annual reporting

State Lobbying Regulation

- Ethics and Gift Rules

Federal legislative branch

Federal executive branch

States

Please see full presentation below for more information.