Public foundations play an important role in our communities by providing critical funding to nonprofit organizations. But, did you know that they can also engage in advocacy campaigns and work with legislators and other government officials to impact public policy? On this episode, we’ll dive-in to the rules public foundations need to know when advancing their missions through advocacy.
Attorneys for this episode
Natalie Ossenfort
Victor Rivera Labiosa
Quyen Tu
Public Foundations (like community foundations) are a type of public charity!
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This means that while they are not permitted to support or oppose candidates for public office and must remain nonpartisan,
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They ARE allowed to lobby within their lobbying limits and can engage in other, non-lobbying, advocacy as well.
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Types of non-lobbying advocacy
There are two tests set out in the tax code that public (community) foundations may use to measure how much lobbying they are permitted to engage in.
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Insubstantial Part Test
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501(h) Expenditure Test
Examples
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Silicon Valley Community Foundation
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Restaurant Workers’ Community Foundation
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Texas Women’s Foundation
Resources
Philanthropy Advocacy Playbook