Benefits of Filing the 501(h) Election

For most charitable nonprofits, electing the expenditure test by filing Form 5768 will provide many benefits, including:

对于大多数慈善非营利组织来说，提交5768表格来选择支出测试能够收获许多好处，包括：

It’s Easier
更简单

YOU GET TO USE CLEAR DEFINITIONS THAT EXCLUDE CERTAIN ACTIVITIES

您可以了解到清晰的定义情况，排除某些不符合的活动

For nonprofits using the expenditure test, Congress created various exclusions so that the following activities are NOT included in the definition of “influencing legislation” under 26 US Code Section 4911:

对于使用支出测试的非营利组织，国会制定了各种排除条款，以下活动不包括在《美国法典》第4911节26条的“影响立法”的定义中：

1. Making available the results of nonpartisan analysis, study, or research;

 提供无党派分析、研究或研究的结果；

 2. Providing technical advice or assistance (where such advice would otherwise constitute the influencing of legislation) to a governmental body or to a committee or other subdivision thereof in response to written requests by such body…;

 应政府机构的书面请求，向政府机构或委员会或其其他分支机构提供技术咨询或援助（此类咨询意见在其他情况下会构成影响立法……）；

3. Appearing before, or communicating to, any legislative body with respect to a  possible decision of such body which might affect the existence of the organization, its powers and duties, tax-exempt status, or the deduction of contributions to the organization [otherwise known as “self-defense communications”];

 就任何立法机构可能作出的可能影响该组织的存在、其权力和职责、免税地位或扣减的缴款决定，在该立法机构出席或向该立法机构传达[亦称“自卫沟通”]；

4.Communications between the organization and its bona fide members regarding legislation or proposed legislation of direct interest to the organization and such members [other than communications that “directly encourage” the members to engage in direct or grassroots lobbying]; and

 本组织与其真正成员之间关于与本组织和成员直接有关的立法或拟议立法的沟通[但“直接鼓励”成员参与直接或草根游说的沟通除外]；以及

5. Any communications with a government official or employee” that are not for the purpose of influencing legislation. (See 26 USC Section 4911)

与政府官员或雇员进行的“不影响立法”的沟通。（见 USC第4911节26条）

YOU GET TO USE A SIMPLER REPORTING FORM

您可以使用简易的报告表格

Form 990 requires all nonprofits to report their “total expenses paid or incurred in connection with …  lobbying activities.” But nonprofits that made an election under section 501(h) by filing Form 5768 get to complete Schedule C’s less detailed Part II-A, which allows them to simply report their lobbying expenditures in two broad categories: direct lobbying and grass roots lobbying. (See Form 990, Part IV, line 4: “Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If “Yes,” complete Schedule C, Part II.”)  Non-electing nonprofits, on the other hand, must complete the more detailed Schedule C, Part II-B.

表格990要求所有非营利组织报告其“与……游说活动相关的已付或发生的总费用”。但选择根据第501（h）节来提交表格5768的非营利组织只需要填写附表C中的更粗略的第II-A部分（无需详细数据），他们可以简单地将游说支出分为两大类：直接游说和草根游说。

（见表格990，第四部分，第4行：“该组织是否从事游说活动，或在纳税年度内实施第501（h）节的选择？如果“是”，请填写附表C的第二部分。”）

另一方面，没有激活501(h)选项的非营利组织必须填写更详细的附表C的第二部分-B。

You don’t have to record, prepare, or file a detailed description of activities

您不必记录、准备或提交活动的详细描述信息

Form 990 requires nonprofits using the “substantial part” test to invest time and resources both recording and describing their lobbying activities; nonprofits electing to use the “expenditure” test do not have that burden.

表格990要求非营利组织在“活动占比”测试中投入时间和资源来记录和描述他们的游说活动；选择使用“支出”测试的非营利组织没有这样的负担。

It’s Safer
更安全

MORE PRECISION  /  LESS GUESSING

更精确 / 更少猜测

The expenditure test, instead of looking subjectively at uncertain activities, objectively calculates the amount of permissible lobbying based on the nonprofit’s expenditures. Moreover, the expenditure test’s definitions of lobbying expenditures are generally more liberal than the definitions under the substantial part test.  Therefore, a nonprofit taking the 501(h) election can compute its own limits without having to artificially depress its lobbying activity to avoid potentially violating the vague “substantial part” test.

支出测试不是主观地鉴定不确定的活动，而是根据非营利组织的支出客观地计算允许的游说金额。此外，支出测试对游说支出的定义通常比“活动占比”测试下的定义更为宽松。因此，选择501（h）选项的非营利组织可以计算自己的限制金额，而不必人为地减少游说活动，避免潜在违反定义模糊的“活动占比”测试。

LARGER LIMITS LEAD TO MORE FREEDOM

更宽的限制带来更多的自由

The “expenditure test generally permits higher limits for lobbying expenditures than allowed under the substantial part test.” Plus, many nonprofits use volunteers to conduct lobbying activities, such as visiting with lawmakers in their statehouses during a “nonprofit lobby day.” Since volunteer time is unpaid, there is no expenditure, so that time is not included in the “expenditure test” calculations.

“支出测试通常允许使用比’活动占比’测试更高的游说支出限额。”此外，许多非营利组织利用志愿者开展游说活动，例如在“非营利游说日”期间拜访州议会议员。由于志愿者是无偿的劳动的，因此没有支出，因此这他们的工作时间不包括在“支出测试”的计算中。

LESS LIKELY TO LOSE TAX-EXEMPT STATUS

不太可能失去免税待遇

In the words of the IRS: “Under the substantial part test, an organization that conducts excessive lobbying in any taxable year may lose its tax-exempt status, resulting in all of its income being subject to tax.  In addition, section 501(c)(3) organizations that lose their tax-exempt status due to excessive lobbying, other than churches and private foundations, are subject to an excise tax equal to five percent of their lobbying expenditures for the year in which they cease to qualify for exemption. Further, a tax equal to five percent of the lobbying expenditures for the year may be imposed against organization managers, jointly and severally, who agree to the making of such expenditures knowing that the expenditures would likely result in the loss of tax-exempt status.” (See IRS website explanation of the Substantial Part Test.)

用美国国税局的话说：“在‘活动占比’测试下，在任何纳税年度进行过度游说的组织可能失去免税地位，结果是他们的所有收入都要纳税。此外，第501(c)(3)条规定，除教会和私人基金会外，因过度游说而丧失免税地位的组织，在其不再符合免税条件的年度，须缴纳相当于其游说支出5%的消费税。此外，如果组织管理人员明知会丧失免税待遇还是同意进行支出，那么就可对进行此类组织的管理人员共同或分别征收相当于当年游说支出5%的税。”（见美国国税局网站对活动占比测试的解释。）

PROTECTS A NONPROFIT’S LEGISLATIVE LOBBYING STRATEGIES

保护非营利组织的法案游说策略

Form 990’s Schedule C requires charitable nonprofits not filing the 501(h) election to disclose their expenditures in far greater detail, thus laying bare a nonprofit’s legislative lobbying strategies — that the nonprofit may prefer to keep confidential.

表格990的附表C要求不提交501（h）选择的慈善非营利组织更详细地支出披露，这么做会暴露非营利组织的法案游说策略，非盈利组织可能更想对此保密。

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