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Form 5768
An IRS form used by 501(c)(3) organizations electing to make expenditures to influence legislation (lobbying) under the expenditure test.
Nonprofit Organization
A nonprofit organization is a type of entity that operates for public or social benefit, without the primary aim of making profits for owners or shareholders.
501(c)(4)
A designation by the IRS for nonprofit organizations that are allowed to engage in some political activities, provided that these activities do not become their primary focus.
Political Campaign Activity
Activities designed to support or oppose political candidates or political parties, typically involving advertising, fundraising, and public engagement.
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