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Topical Terminology > Insubstantial Part Test



1 Definition

Insubstantial Part Test

For Insubstantial Part Test we have a term and definition in Advocacy.



Insubstantial Part Test (Advocacy)

Requires that no substantial part of a charity’s activities be carrying on propaganda or otherwise attempting to influence legislation. Though the IRS reviews on a case-by-case basis and the review includes all activities on the organization, this has generally been interpreted as meaning no more than one to five per cent of an organization’s operating budget. See also:501(h), 501(h) Election


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