Non-Profit Organizations CAN Lobby

编者按：
非营利组织及其服务对象面临的许多重大问题。基于这种情况，慈善机构参与公共政策的辩论比以往任何时候都更为重要。然而，太多的人错误地认为非营利组织游说是非法的。相反，联邦法律实际上是鼓励慈善机构在特定范围内游说的。关键是要了解法律中游说的定义以及其中的限制，这样就能够合法安全地游说。这篇文章简化总结了部分关于慈善游说管理的法律法规。完整的法律要复杂得多，所以请咨询您的律师或会计师以获得专业建议。

How much lobbying is too much?

怎样算过度游说？

Federal law clearly states that a 501(c)(3) publicly supported charity may devote no more than an “insubstantial” portion of its activities to lobbying. There are two ways in which this can be measured. One is a subjective “substantiality test” based on the facts and circumstances of each case. Because this test can be applied rather arbitrarily, it is often advisable for a charity to file a short form with the IRS in order to be governed by the “expenditure test,” which is based solely on the amount of money spent for lobbying. The expenditure test lays out specific limits on how much money a charity can spend for lobbying, based on the charity’s own “exempt purpose” expenditures:

联邦法律501(c)(3) 明确规定，受公众支持的慈善机构可组织“少部分”游说活动。有两种方法可以测量游说占的比例是多是少。一种是根据每个案件的事实和情况进行主观的“活动占比测试”。因为这种主观的测试能够被人随意使用，所以建议慈善机构最好向美国国税局提交一份简短的表格以此接受国税局用客观的“支出测试”管控，“支出测试”仅基于游说所花费的资金数额进行计算。支出测试是属于慈善机构自身的“豁免用途”支出，规定了慈善机构可用于游说的具体金额限制：

What is Lobbying? 

什么是游说？

Generally speaking, the IRS defines lobbying as the attempt to influence the passage, defeat, introduction or amendment of legislation, including bills introduced by a federal, state or local legislative body, bond issues, referenda, constitutional amendments, and Senate confirmation votes on Executive branch nominees. For charities that elect to be governed by the expenditure test by filing IRS Form 5768 (also known as taking the “501(h) election”), IRS regulations define two types of lobbying communications: direct lobbying and grassroots lobbying.

一般来说，美国国税局将游说定义为试图影响立法的通过、失败、引入或修正。立法包括联邦、州或地方立法机构提出的法案、债券发行、公民投票、宪法修正案和参议院对行政部门提名人的确认投票。对于那些提交5768号表格（也被称为“501(h)选择”）让国税局用支出测试管理的慈善机构，美国国税局的规定定义了两种游说沟通：直接游说和草根游说。

Direct lobbying — In general, any attempt to influence any legislation through communication with a legislator, an employee of a legislative body or other government official, which:

直接游说——一般来说，指的是通过与立法者、立法机构雇员或其他政府官员的沟通来影响立法企图，是指：

1. refers to specific legislation; and
沟通具体的立法情况；以及

2. reflects a view on such legislation
反馈对此类立法的看法；

Grassroots lobbying — any attempt to influence any legislation through an attempt to affect the opinions of the general public or any segment thereof. A grassroots lobbying communication is one which:

草根游说——试图通过影响公众的意见来影响立法企图。草根游说沟通是指：

1.refers to specific legislation;
沟通具体立法情况；

2. reflects a view on that legislation; and
反馈对此类立法的看法；以及

3. encourages the recipient to take action with respect to the legislation, either by
鼓励沟通的接受方就立法采取行动，或

A. directly urging the recipient to contact legislators or other government officials in order to influence legislation;
直接敦促接受方与立法者或其他政府官员进行沟通，影响立法；

B. including the address, phone number or similar information about a legislator or government official;
沟通信息中涵盖了立法者或政府官员的地址、电话号码或类似资料；

C. providing a petition, postcard or other prepared message to send to a legislator or government official in order to influence legislation; or
提供请愿书、明信片或其他准备好的资讯内容，送交立法者或政府官员以影响立法；或

D. identifying one or more legislators who will vote on the legislation as opposing the organization’s view; being undecided; being the recipient’s representative in the legislature; or being a member of the legislative committee that will consider the legislation. Encouraging the recipient to take action does not include naming the main sponsor(s) for the purposes of identifying the legislation.
确定一个或多个立法者，他们与组织要么持相反立法投票观点；或者尚未决定；或者是立法机构中的接受者的立法代表；或担任审议该法案的立法委员会成员。鼓励接受者采取行动，不包括为了确定立法项目而指定主要提出法案的人。

The IRS does allow for certain exceptions to the definitions of lobbying, such as nonpartisan analysis or research, or “self-defense lobbying.” In addition, the regulations allow a charity to count certain communications as direct lobbying if they encourage the charity’s members to take action. Communications to influence the public’s vote on public questions, bond issues, referenda and the like are also considered to be direct lobbying.

国税局确实允许某些游说的例外情况，如无党派分析或研究，或“自卫游说”。此外，条例允许慈善机构将某些沟通视为直接游说，如果这些沟通的内容是在鼓励慈善机构的成员采取行动。在公众问题、债券发行、公民投票等方面影响公众投票的沟通也被视为直接游说。

Any activity that does not meet the above criteria is regarded as advocacy, which charities may conduct without limit. The IRS does not view attempts to influence administrative rules, regulations or other executive branch actions as lobbying. Be advised, however, that if your organization engages in these activities, whether at the federal or state level, it may be subject to other federal and/or state registration and reporting requirements (see below).

任何不符合上述标准的活动都被视为倡导活动，慈善机构可以不受限制地开展这些倡导活动。美国国税局不认为试图影响行政法规或其他行政部门的行为是游说。但是，请注意，如果您的组织从事这些活动，无论是在联邦或州一级，都可能受到来自其他联邦和/或州要求约束，要求进行登记和报告（见下文）。

Some Examples of Advocacy and  Lobbying (IRS Definitions)

倡导和游说的一些例子（按美国国税局定义）

It’s easy for an organization that is trying to comply with the law to become confused about whether its activities are direct lobbying, grassroots lobbying or advocacy. The IRS has provided some examples of each in order to provide additional clarity with respect to its lobbying regulations of public charities. The following examples are abbreviated versions of those issued by the IRS.

对于想要遵守法律的组织来说，直接游说、草根游说或者倡导活动是很容易混淆的概念。美国国税局为每种类型提供了一些例子，以便进一步明确其对公共慈善机构的游说规定。下面的例子是美国国税局发布内容的简略版本。

Advocacy

倡导

1. Organization M writes to its Congresswoman requesting that she contact an administrative agency regarding a proposed regulation. The communication to the Congresswoman is not lobbying because administrative rules are not “legislation” as defined in and limited by the IRS lobbying regulations.

M组织写信给女议员，要求她就拟议的条例与行政机构联系。与国会女议员的沟通不属于游说，因为行政规则不是国税局游说条例中定义和限制的“立法问题”。

2. Organization Z prepares a paper on a particular state’s environmental problems. The paper does not reflect a view on any specific pending legislation nor on any specific legislative proposal which Z supports or opposes. Z’s paper is not a lobbying communication, even if it is sent to a legislator.

Z组织草拟了一份关于某个州环境问题的论文。本文件并未就任何待决的具体立法或Z支持或反对的任何具体法案提出意见。Z的文件不是一份游说性的沟通材料，即使文件是寄给立法者的。

3. Organization B researches,  prepares and prints a code of standards booklet of minimum safety requirements for electrical wiring. B sells the booklet to the public and  it is widely used by professionals in the installation of electrical  wiring. Occasionally, B lobbies state legislators for passage of the code of standards for safety reasons. Because the primary purpose of creating the code was to promote public safety and the standards were specifically  used in a profession for that purpose, separate from any legislative requirement, the research, preparation, printing and public distribution of the code of standards are not lobbying expenditures. Costs, such as transportation, photocopying, and other similar expenses, incurred in lobbying state legislators in support of the code are expenditures for direct lobbying communications.

B组织研究、编制和印制了《电气布线最低安全要求标准规范手册》。B向公众出售手册，手册被专业人士广泛用于电线安装。偶然的机会下，B游说州立法者考虑安全问题，通过标准规范。由于制定准则的主要目的是促进公共安全，而标准是专门用于特定目的行业，与立法要求不同，因此，研究、编制、印刷和公开分发标准准则并不是属于游说支出。游说州立法者支持规范的费用，如交通费、影印费和其他类似费用，是直接游说沟通的费用。

4. Organization R’s monthly newsletter contains an editorial column that refers to and reflects a view on specific pending bills, but does not encourage readers to take action with respect to these bills. R sends the newsletter to 10,000 nonmember subscribers, including Senator Doe. The editorial column in the newsletter sent to Senator Doe is not a direct lobbying communication because the newsletter is sent to Senator Doe in her capacity as a subscriber rather than her capacity as a legislator.

R组织的月刊包含一个编辑专栏，提到并反映了对具体未决法案的看法，但不鼓励读者对这些法案采取行动。R将新闻稿发送给10,000名非会员订阅者，包括参议员Doe。发送给参议员Doe的编辑专栏不属于直接的游说沟通内容，因为月刊是以订阅者的身份而不是以立法者的身份发送给参议员Doe的。

5. A pamphlet distributed by organization L discusses the dangers of drugs and encourages the public to send their legislators a coupon printed with the statement, “I support a drug-free America.” The term “drug-free America”  is not widely identified with any of the many specific legislative bills regarding drug issues. The pamphlet does not refer to any of these bills, nor does the organization support or oppose a specific legislative      proposal. The pamphlet is not a grassroots lobbying communication.

L组织分发的一本小册子讨论了毒品的危害，并鼓励公众向其立法者发送印有“我支持一个无毒品的美国”声明的优惠券。“无毒品的美国”一词在许多有关毒品问题的具体立法法案中没有得到广泛认同。这本小册子没有提及这些法案中的任何一项，该组织也不支持或反对具体的立法提案。这本小册子不是草根游说沟通材料。

6. In each edition of its newsletter, Organization E, an environmental organization, routinely summarizes and reports on the status of environment-related bills pending in Congress. The newsletter identifies each bill by a bill number and the sponsor’s name. Although the summaries and status reports refer to, and often reflect a view on, specific legislation, they do not encourage readers to take action with respect to any of the bills. The summaries and status reports are not grassroots lobbying communications.

在每一期的简报中，环境组织E定期总结和报告国会正在审议的与环境有关的法案的现状。简报通过法案编号和赞助人姓名来识别每份法案。虽然摘要和状况报告部分提到且不断反馈对具体立法的看法，但它们并不鼓励读者对任何法案采取行动。摘要和状态报告不是草根游说沟通材料。

Lobbying 

游说

1. A pamphlet distributed by organization Y states that the “President’s plan for a drug-free America” should be passed, and encourages readers to “write or call your senators and representatives and tell them to vote for the President’s plan.” No legislative proposal formally bears the name “President’s plan for a drug-free America,” but that and similar terms have been widely used in connection with specific legislation pending in Congress which was initially proposed by the President. Thus, the pamphlet refers to, and reflects a view on, and encourages readers to take action with respect to specific legislation. The pamphlet is a grassroots lobbying communication.

Y组织分发的一份小册子指出，“总统的无毒品美国计划”应获得通过，并鼓励读者“写信或打电话给参议员和代表，让他们投票支持总统的计划”。没有任何立法提案正式冠以“总统的无毒品美国计划”的名称，“但是，这一术语和类似术语已广泛用于总统最初提议的国会待决的具体立法。因此，小册子提到并反映了对具体立法的看法，并鼓励读者采取行动。这本小册子是一种草根游说交流。

2. Assume the same facts as above except that the pamphlet encourages readers to “write the President to urge him to make the bill a top legislative priority” rather than encouraging readers to communicate with members of Congress. The pamphlet is a grassroots lobbying communication.

假设相同的事件中，条件改成小册子鼓励读者“写信给总统，敦促他将该法案列为最高立法优先事项”，而不是鼓励读者与国会议员沟通。这本小册子是一种草根游说交流。

3. Assume the same facts as above, except that the pamphlet does not encourage the public to write or call legislators or the President, but does list the members of the committee that will consider the bill. The pamphlet is a grassroots lobbying communication.

假设上述相同的事件中，条件改成小册子不鼓励公众写信或打电话给立法者或总统，而是列出了将审议该法案的委员会成员。这本小册子属于一种草根游说交流。

4. The President nominates X for a position in the President’s cabinet. Organization Y opposes this nomination and sends a general mailing requesting recipients to write to four Senators on the Senate Committee that will consider the nomination. The mailing is a grassroots lobbying communication.

总统提名X为总统内阁中的一个职位。Y组织反对这样的提名，发送了一封邮件，要求收件人写信给即将审议提名的四名参议院委员会参议员。发送邮件是一种草根游说沟通方式。

5. T Organization places  an advertisement that specifically identifies and opposes a bill that T asserts would harm the farm economy. The ad is not a mass media communication described in the special rules for certain mass media advertisements, but it does state that Senator Y favors the bill. Because it refers to and reflects a view on specific legislation, and also      encourages the readers to take action by specifically identifying a      legislator who opposes T’s views on the bill, the advertisement is a      grassroots lobbying communication.

T 组织发布了一则广告，明确指出并反对一项法案，T认为该法案会损害农业经济。这则广告并不属于《特定大众媒体广告特别规则》中所描述的大众媒体传播，但它确实表明Y参议员赞成这项法案。因为它表示并反映了对具体法案的一种看法，同时也确定了一位反对T在法案上观点的立法者，鼓励读者采取行动，所以这份广告是一种草根游说沟通。

Assume the same facts as above except that instead of identifying Senator Y by name, the advertisement identifies the “junior Senator from State Z” as favoring the legislation. The advertisement is a grassroots lobbying communication.

假设上述相同的事件中，条件改成广告没有提出Y参议员的名字，而是确定“Z州初级参议员”赞成立法。这则广告属于草根游说沟通。

Prohibited Activities 

禁止行为

Charities are expressly prohibited from intervening in a political campaign of any candidate for public office, and from engaging in partisan activity of any kind. In addition, charities may not use government funds, such as government grants or contracts, to lobby, including the use of federal funds to lobby for federal grants or contracts.

明确禁止慈善机构介入任何公职候选人的政治竞选活动，禁止慈善机构从事任何形式的党派活动。此外，慈善机构不得利用政府拨款（例如政府补助金或者合约金）进行游说，包括利用联邦资金游说联邦拨款或达成合同。

Registration and Reporting Requirements 

登记和报告要求

In addition to the IRS limitations on lobbying activities, charities are also governed by state and federal lobby disclosure laws which require certain organizations and individuals to register and file periodic reports on their lobbying activities. If your organization pays anyone — be it a staff member, outside lobbying firm or a volunteer who is reimbursed for expenses — to influence legislation or administrative rules, you should explore the extent to which these laws apply to you.

除了美国国税局对游说活动的限制外，慈善机构还受州和联邦游说披露法律的管辖，这些法律要求某些组织和个人对其游说活动进行登记并提交定期报告。如果您的组织付钱给某些人员——无论是工作人员、外部游说公司还是报销志愿者的费用——来影响立法或行政规则，您应该了解您处于哪些法律框架的管辖下。

A Word about Private Foundations and Lobbying 

送给私人基金会和游说的话

Under federal law and regulations, with narrowly drawn exceptions, private foundations are prohibited from lobbying and can incur severe tax penalties and possible loss of tax-exempt status for doing so. However, foundations may communicate with government officials in ways that do not constitute lobbying. IRS lobbying regulations also allow private foundations, without penalty, to make general support grants to publicly supported charities that do some lobbying, provided the grant is not earmarked for lobbying purposes; and private foundations need not include special restrictions barring their public charity grantees from using their general support grants for lobbying. A private foundation may also make special purpose grants for projects that involve lobbying as long as the grant is not earmarked for lobbying purposes, and the grant does not exceed the nonlobbying amount of the project budget. IRS regulations also provide protection for foundations that make grants in accordance with IRS guidelines to charities that later lose their tax exemption because of excess lobbying.

根据联邦法律法规规定，除了少数的例外情况，私人基金会被禁止游说，还可能因此受到严厉的税务处罚，可能会丧失免税地位。但是，基金会可能会与政府官员以非游说的方式沟通。美国国税局的游说条例也允许私人基金会向做一些进行游说的公共支持慈善机构提供一般性的支持补助金，此行为免受处罚，只要补助金不是专门用于游说目的即可；私人基金会无需提出特殊限制来禁止其资助的公共慈善机构使用其一般性支持补助金进行游说。私人基金会也可以对涉及游说的项目进行专项拨款，只要拨款不指定用于游说的目的，而补助金不得超过项目预算中的非游说金额限制。美国国税局的规定还为那些根据国税局的指导方针向慈善机构提供资助的基金会提供保护，这些慈善机构可能因为提供过度游说资金而失去了免税资格。

友情链接：
CFER官方网站：NoProp16.info
反Prop16草根官网：StopProp16.org