The 501(h) Election and What it Means for You
NonProfit Hub
MAY 19, 2016
Taking the 501(h) election is an alternative to filling out the section of Form 990 that requires organizations to disclose the “total expenses paid or incurred” as a result of lobbying. Filing for the expenditure test also lays out certain governmental activities that don’t count as lobbying. Another benefit is the form’s simplicity.
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