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