Graduate Research Papers

Availability

Open Access Graduate Research Paper

Abstract

The purpose of the study was to conduct a literature review to determine what IRC § 501(c)(3) organizations know about the§ 501 (h) election, and why they do or do not take it. The literature review is divided into three sections: 1) IRC 501 (c) Organizations and Legislation; 2) IRC § 501 (c) lobbying; and 3) IRC § 501(c)(3) Lobbying Rules/Regulations. There has been scant research conducted surrounding lobbying by nonprofit organizations. The first national study that addressed IRC § 501 (c)(3) organizations' lobbying was the Strengthening Nonprofit Advocacy Project (SNAP). Despite the fact that very few organizations have taken the § 501 (h) election, the SNAP study discovered that the majority of the nonprofits it surveyed said that they are engaged in some type of public policy activity, albeit infrequently.

Year of Submission

2008

Degree Name

Master of Arts

Department

School of Health, Physical Education, and Leisure Services

First Advisor

Christopher R. Edginton

Comments

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Date Original

4-2008

Object Description

1 PDF (vi, 50 pages)

Language

en

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