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Topical Terminology > 501(H)



2 Definitions

501(h)

For 501(h) we have terms and definitions in 2 topics. The topics are Advocacy and Grantmaking.



501(H) (Advocacy)

The expenditure test for lobbying activity under IRS section 4911, which sets limits for lobbying expenditures based on budget size, but capped at $1,000,000. See also:501(h) Election, Direct Lobbying, Insubstantial Part Test, IRS Form 5768


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501(H) (Grantmaking)

The expenditure test for lobbying activity under IRS section 4911, which sets limits for lobbying expenditures based on budget size, but capped at $1,000,000. See also:501(h) Election, Direct Lobbying, Insubstantial Part Test, IRS Form 5768




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