Lobbying Activity and 501(h) Expenditure Log

Logs direct and grassroots lobbying communications, related costs, and exempt-purpose allocations for nonprofits that have made the 501(h) election.

Submission Context

• Reporting Period Start Date
  Start date for the lobbying activity reporting period.
• Reporting Period End Date
  End date for the lobbying activity reporting period.
• Submission Type
  Select the type of log entry being submitted.
• Record Owner / Department
  Department or team responsible for the record.

Lobbying Activity Details

• Activity Date
  Date the communication, meeting, call, email, or event occurred.
• Activity Type
  Choose the best classification for the activity.
• Target Audience
  Identify who received the communication.
• Activity Summary
  Briefly describe the communication, issue, and requested action. Avoid unnecessary PII.
• Bill, Regulation, or Issue
  Reference the bill number, regulation, or issue area if applicable.

Cost and Time Allocation

• Staff Time Spent (Hours)
  Total staff time spent on this activity in hours.
• Staff Cost Allocated to Lobbying
  Dollar amount of staff cost allocated to lobbying for this entry.
• Vendor or Direct Costs
  Printing, postage, event, consultant, or other direct costs tied to the activity.
• Cost Allocation Basis
  Select how the cost was determined.
• Exempt-Purpose Allocation Percentage
  Percentage of the activity allocated to exempt-purpose work, if any.

Lobbying Classification and 501(h) Review

• Classification Confirmed?
  Confirm whether the classification is final.
• Direct Lobbying Details
  Describe the specific legislative contact, including the position communicated and any response requested.
• Grassroots Call to Action
  Describe the call to action, audience, and any included links or contact instructions.
• Reason for Compliance Review
  Explain why the activity needs review under the 501(h) rules.

Supporting Documentation and Attestation

• Supporting Documents
  Upload emails, flyers, invoices, time records, or other support for the entry.
• Reviewer Notes
  Internal notes for compliance, finance, or legal review.
• Attestation
  Confirm the submission is complete and accurate.