Federal Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation

Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation
Form 5768 (Rev. September 2016)
Form

5768

Election/Revocation of Election by an Eligible
Section 501(c)(3) Organization To Make
Expenditures To Influence Legislation

(Rev. September 2016)
Department of the Treasury
Internal Revenue Service

▶

(Under Section 501(h) of the Internal Revenue Code)
Information about Form 5768 and its instructions is at www.irs.gov/form5768.

For IRS
Use Only

▶

Name of organization

Employer identification number

Number and street (or P.O. box no., if mail is not delivered to street address)

Room/suite

City, town or post office, and state

ZIP + 4

1 Election— As an eligible organization, we hereby elect to have the provisions of section 501(h) of the Code, relating to
expenditures to influence legislation, apply to our tax year ending
and all
subsequent tax years until revoked.
(Month, day, and year)
Note: This election must be signed and postmarked within the first taxable year to which it applies.
2 Revocation— As an eligible organization, we hereby revoke our election to have the provisions of section 501(h) of the Code,
relating to expenditures to influence legislation, apply to our tax year ending
and
all subsequent tax years (until a new election is made).
(Month, day, and year)
Note: This revocation must be signed and postmarked before the first day of the tax year to which it applies.
election

revocation

Under penalties of perjury, I declare that I am authorized to make this (check applicable box) ▶
on behalf of the above named organization.
(Signature of officer or trustee)

General Instructions
Section references are to the Internal
Revenue Code.
Section 501(c)(3) states that an
organization exempt under that section
will lose its tax-exempt status and its
qualification to receive deductible
charitable contributions if a substantial
part of its activities are carried on to
influence legislation. Section 501(h),
however, permits certain eligible section
501(c)(3) organizations to elect to make
limited expenditures to influence
legislation. An organization making the
election will, however, be subject to an
excise tax under section 4911 if it
spends more than the amounts
permitted by that section. Also, the
organization may lose its exempt status
if its lobbying expenditures exceed the
permitted amounts by more than 50%
over a 4-year period. For any tax year in
which an election under section 501(h) is
in effect, an electing organization must
report the actual and permitted amounts
of its lobbying expenditures and grass
roots expenditures (as defined in section
4911(c)) on its annual return required
under section 6033. See Part II-A of
Schedule C (Form 990 or Form 990-EZ).
Each electing member of an affiliated
group must report these amounts for
both itself and the affiliated group as a
whole.
To make or revoke the election, enter
the ending date of the tax year to which

(Type or print name and title)

(Date)

the election or revocation applies in item
1 or 2, as applicable, and sign and date
the form in the spaces provided.
Eligible organizations. A section
501(c)(3) organization is permitted to
make the election if it is not a
disqualified organization (see below) and
is described in:
1. Section 170(b)(1)(A)(ii) (relating to
educational institutions),
2. Section 170(b)(1)(A)(iii) (relating to
hospitals and medical research
organizations),
3. Section 170(b)(1)(A)(iv) (relating to
organizations supporting government
schools),
4. Section 170(b)(1)(A)(vi) (relating to
organizations publicly supported by
charitable contributions),
5. Section 170(b)(1)(A)(ix) (relating to
agricultural research organizations),
6. Section 509(a)(2) (relating to
organizations publicly supported by
admissions, sales, etc.), or
7. Section 509(a)(3) (relating to
organizations supporting certain types
of public charities other than those
section 509(a)(3) organizations that
support section 501(c)(4), (5), or (6)
organizations).
Disqualified organizations. The
following types of organizations are not
permitted to make the election:
a. Section 170(b)(1)(A)(i) organizations
(relating to churches),

b. An integrated auxiliary of a church or
of a convention or association of
churches, or
c. A member of an affiliated group of
organizations if one or more members
of such group is described in a or b of
this paragraph.
Affiliated organizations. Organizations
are members of an affiliated group of
organizations only if (1) the governing
instrument of one such organization
requires it to be bound by the decisions
of the other organization on legislative
issues, or (2) the governing board of one
such organization includes persons (i)
who are specifically designated
representatives of another such
organization or are members of the
governing board, officers, or paid
executive staff members of such other
organization, and (ii) who, by aggregating
their votes, have sufficient voting power
to cause or prevent action on legislative
issues by the first such organization.
For more details, see section 4911 and
section 501(h).
Note: A private foundation (including a
private operating foundation) is not an
eligible organization.
Where to file. Mail Form 5768 to:
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0027

Cat. No. 12125M

Form

5768

(Rev. 9-2016)