[CW] ARRL Lobby
W2AGN
[email protected]
Tue, 05 Aug 2003 15:07:15 -0400
I did a little research on this "lobbying" question. First:
"The American Radio Relay League (ARRL) is a tax-exempt, non-profit
organization as described in Section 501(c)(3) of the Internal Revenue
Code. Contributions are tax-deductible to the extent permitted by law.
Under Internal Revenue Service guidelines, the estimated value of any
benefits you may receive in exchange for a contribution of $250 or more
must be deducted from the amount of your contribution to determine the
tax-deductible amount."
Now, that means according to the law.
"Tax-exempt nonprofit organizations categorized under IRC 501(c)(3) in
federal law [i.e. 26 USC 501(c)(3)] are generally permitted to "lobby" to
some extent, but are absolutely prohibited from engaging in "political
activity." The distinction between these two activities is crucial, but
not always simple to make. Under federal law (IRC 501), lobbying to an
extent beyond an "insubstantial" amount is only permitted by IRC
501(c)(3) organizations that may and do elect to qualify under the IRC
501(h) rules, which provides strict financial limits for lobbying
expenditures. Violation of the laws and regulations controlling lobbying
and political activity can result in any or all of: fines (in the form of
excise taxes) against the organization, personal fines against
organization managers, and loss of federal tax-exemption recognition."
So the ARRL is hamstrung because of their tax-exempt status. Again, the
comparison made with the NRA, which chooses to FULLY represent its
members and is NOT a tax exempt organization is valid.
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+-++-++-++-++-+ John L. Sielke
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