This guide is designed to help nonprofit, tax-exempt arts organizations understand the old and new lobbying laws. It suggests how much and what type of lobbying an arts organization may do and it explores some of the advantages and disadvantages of electing to come under the new law. It also describes the IRS prohibition against political campaigning by public charities. (p. 5)

CONTENTS
Introduction.
The old lobbying rules and the new lobbying law.
What is lobbying?
Direct and grass roots lobbying, and bona fide members.
What is not lobbying?
Permissible levels of lobbying expenditures.
How to elect.
Reporting requirements.
Volunteers and out-of-pocket expenses.
Should arts organizations elect?
The non-use of Federal funds for lobbying.
Arts organizations and political campaigns.
Summary remarks.

This guide is designed to help nonprofit, tax-exempt arts organizations understand the old and new lobbying laws. It suggests how much and what type of lobbying an arts organization may do and it explores some of the advantages and disadvantages of electing to come under the new law. It also describes the IRS prohibition against political campaigning by public charities.