【编者按：本文概述501c3组织如何合法地影响立法和进行政治倡导。对于参与影响立法的组织，作者提到可以提交 Form 5768 ，以获得20%开销用于游说的明确许可。具体操作请咨询会计师和律师。本文仅供初步参考】

Yes, You Can—and Should! Nonprofit Advocacy as a Core Competency

是的，非营利组织可以并且应该把政治倡导作为核心能力

Dyana P. Mason

November 8, 2018

In a popular online nonprofit forum, a nonprofit leader recently asked about whether or not it was appropriate or possible for their organization to directly speak out about important issues of the day. Stating apprehension that the organization would be considered “too political,” this leader struggled with balancing a call to action with concern for possible negative consequences to their organization. They were a 501c3 organization, after all!

在一个受欢迎的在线非营利组织论坛上，一个非营利组织负责人最近询问了他们的组织直接对当今的重要问题发声是否是合适或允许的。担心该组织将被视为“过于政治化”，这位领导人在呼吁采取行动和避免对其组织造成负面影响之间努力的寻找平衡 。毕竟，他们是一个501c3组织！

You may be feeling the same way—that it’s important to respond to local, state, and federal events and policy debates, but concerned about what might be appropriate for your organization. Fear of running afoul of your organization’s tax-exempt status, or losing the support of important donors by being seen as “too partisan or political,” may be preventing nonprofit organizations from speaking out or encouraging their members or clients to do so. While, yes, decisions to take action should be given careful consideration, fear alone is not a good enough reason to fail to act.

您可能也有同样的感觉：回应当地，州和联邦的事件以及参与政策辩论是很重要的， 但要考虑哪些行动适合您的组织。因为害怕违反组织的免税地位，或者因为被人觉得“党派或政治人物过多” 而失去了重要捐助者的支持 ，这些担忧可能会阻止非营利组织大声疾呼或鼓励其成员或客户这样做。是的，尽管应该认真考虑采取行动的决定，但仅凭恐惧不应该构成不行动。

If any single sector is going to help respond to these critical debates and bring people together, it will be the nonprofit sector.

如果这世界上只有一个部门能够帮助应对这些重要的辩论，并将人们召集在一起，那这个部门将是非营利部门。

Long recognized as “mediating structures” that help to connect the public with institutions, nonprofit organizations represent the perspectives of people in front of decision-makers. Nonprofits have a fundamentally American role in helping to organize and educate the population for civic action and engagement, and indeed, to teach individuals the very basic skills of democracy itself.

非营利组织长期以来被认为是“中介结构”，有助于将公众与机构，非营利组织联系起来，并在决策者面前代表人们的观点。非营利组织从根本上在美国扮演着重要角色，可以帮助组织和教育民众采取公民行动和参与，实际上是教给个人如何行使民主的基本技能。

In the Spring 2015 edition of the Nonprofit Quarterly, Pratt and McCambridge also made the case that nonprofits not just treat social problems, but be part of the solution through action and advocacy. They write:

在2015年春季版的非营利组织季刊中，普拉特（Pratt）和麦坎布里奇（McCambridge）也证明了非营利组织不仅应该面对各种社会问题，而且应该通过行动和倡导成为解决方案的一部分。他们写到：

Foundation grants and grassroots fundraising cannot in themselves reduce inequality without using their influence to leverage government and business policies. Given the links between income and health outcomes and between educational attainment and cultural participation, the success of every nonprofit mission is affected in some way by the economic success of the people the organization serves (or could serve, if it could afford it).

如果无法利用自己的影响力来改善政府和商业政策，基金会赠款和基层筹款本身不能减少不平等。鉴于收入与健康成果之间的联系以及教育程度与文化参与之间的联系， 该组织服务的人员的经济成就会以某种方式影响每个非营利组织的成功 （或可以提供服务，如果可以承受的话）。

Nonprofit organizations may also wonder, “What can we do? We are just one organization.” They should remember that, taken together, the nonprofit sector represents over five percent of the national GDP and 10 percent of the employment in the United States, accounting for over 14 million jobs in 2013. The potential political influence flowing from the economic impact of the nonprofit sector should not be underestimated.

非营利组织也可能会想：“我们能做什么？我们只是一个组织。“他们应该记住，非营利部门加起来占全国GDP的5％以上， 占美国就业人数的10%百分比，对应2013年的数据，就是占1400万个工作岗位。非营利部门的经济影响所带来的潜在政治影响不可低估。

But what can nonprofit organizations do? In my classes on managing nonprofit organizations, I make the point that all nonprofit organizations are able to use their voice for the public good. What matters is understanding the rules about what you are allowed to do, based on your 501 tax-exempt determination. The government allows all organizations to engage in advocacy and/or lobbying at some level. Here is a quick primer on deciding what’s right for your organization:

但是非营利组织可以做什么？在管理非营利组织的课程中，我指出所有非营利组织都可以使用他们的声音推进公共利益。重要的是，根据您的501免税决定，了解允许您做的事情的规则。政府允许所有组织在某种程度上进行宣传和/或游说。本文是决定您的组织适合做什么的快速入门：

1. First, talk among yourselves. Deciding the advocacy strategy of your group is a core feature of your organization’s mission statement and stated organizational values. An organization’s Board of Directors and staff should discuss the what (to advocate for), the why (does it meet your mission and vision?) the who (who will be responsible for overseeing this part of your work?) and the how (which tactics might you engage in to make your point?). You may want to also consider how stakeholders (staff, clients, members, or funders) might consider your choices, or if they may have opinions on the types of action that are consistent with your organization’s mission.

1.首先，组织内部人员彼此交谈。确定组织的宣传策略是您组织的使命和价值观的核心特征。组织的董事会和员工应讨论（主张）什么，为什么（符合您的要求） 使命和愿景？）谁（谁负责监督您的工作的这一部分？） ）以及如何（您可能会采取哪些策略来阐明自己的观点？）。您可能还需要考虑利益相关者（员工，客户，成员或出资者）如何考虑您的选择，或者 他们可能会对与您的组织使命相一致的行动类型有意见。

2. Advocacy and lobbying are two different things, with two sets of rules. “Advocacy” includes a large number of activities, from grassroots organizing, public education, policy research, lobbying, position papers or statements on issues, voter registration, coalition participation or building, and election activities. It also includes litigation and boycotts, along with direct action (disruptive behavior). Think about advocacy as any activity that helps elevate the voice of the organization or individuals and groups with policymakers or the public.

2. 政治倡导和游说是两回事，有两套规则。“倡导”包括大量的活动，包括建立草根组织，公众教育，政策研究， 游说，立场文件或议题声明，选民登记，参与或建立联盟，以及选举活动。它还包括诉讼和抵制，以及直接行动（包括干扰性行为）。可以将倡导视为任何有助于在政策制定者或公众面前提高组织或个人和团体的声音的活动。

“Lobbying,” on the other hand, is defined quite narrowly by the IRS:

另一方面，“游说”是由IRS狭义地定义的：

Direct lobbying refers to attempts to influence a legislative body through communication with a member or employee of a legislative body, or with a government official who participates in formulating legislation. Grass roots lobbying refers to attempts to influence legislation by attempting to affect the opinion of the public with respect to the legislation and encouraging the audience to take action with respect to the legislation. In either case, the communications must refer to and reflect a view on the legislation.

直接游说是指试图影响立法，方法是直接与立法机关的成员或雇员或参与制定法律的政府官员进行沟通。基层/草根游说是指试图通过影响公众对法律的意见来影响立法的尝试，并鼓励听众就法律制定过程采取行动。无论哪种情况，沟通都必须提及并反映有关立法的某种观点。

That is, lobbying is speaking with elected officials about the formation or passage of specific legislation only (such as “SB 2135”). That leaves a lot on the table for nonprofit organizations. Releasing a statement surrounding the recent violence in Charlottesville, for example, is not considered lobbying. It is advocacy.

也就是说，游说只是与民选立法委员和参与法律制定的官员谈论有关特定法律的形成或通过（例如 如“ SB 2135”）。对于非营利组织来说，这让很多事情， 例如发表有关夏洛茨维尔最近暴力事件的声明，不被视为游说。这些事情就是倡导。

3. All nonprofits can get involved in advocacy. The level of lobbying your organization can engage in depends on what type of organization you are. Most private foundations are not allowed to lobby, but they can engage in other forms of advocacy. On the other hand, 501c3 organizations can lobby as long as it’s not a “substantial” part of the organization’s activities (“substantial” is not defined by the IRS). 501c3 organizations that would like more guidance and structure can fill out IRS Form 5768 for an (h) election, allowing them to engage in direct lobbying up to $1 million, and grassroots lobbying up to $250,000 annually, based on the organization’s expenditures. Smaller organizations with expenditures under $500,000 can spend up to 20 percent of their exempt purpose expenditures. More on taking the “(h)-election” can be found at the National Council of Nonprofits, or talk to your accountant or attorney.

3.所有非营利组织都可以参与政治倡导。您的组织可以参与的游说级别取决于您是哪种类型的组织。大多数私人基金会不允许游说，但可以从事其他形式的宣传。另一方面，501c3组织可以游说，只要它不是组织的“实质性”部分 活动（IRS未定义“实质性”）。希望获得更多指导的501c3组织可以填写IRS表格5768进行（h）选择，这样他们可以直接游说最多达100万美元，而基层游说每年最多可以花250,000美元，具体根据组织的支出的大小而定。h选择后，年度支出低于500,000美元的小型组织最多可以支出其豁免用途支出的20％用于游说。有关参加“（h）选择”的更多信息，请参考美国全国非营利性理事会网站，或咨询您的会计师或律师。

501c4, 501c5, and 501c6 associations can engage in unlimited lobbying and long as it’s related to the organization’s underlying exempt purpose. The IRS has a long guidance document on this point.

501c4、501c5和501c6协会可以进行无限制的游说活动，只要它与该组织的 潜在的豁免目的相关。美国国税局对此有很长的指导性文件。

4. All nonprofits can also get engaged in elections, but again, what an organization can do is defined by IRS determination. 501c3 organizations, public and private foundations can support nonpartisan election activities—such as voter registration, get-out-the-vote efforts, or issue education—as long as it is not tied to the support or endorsement of any specific candidate running for office. For example, these groups can host a candidate forum, or send out policy briefings on current events of interest to their stakeholders.

4.所有非营利组织也可以参与选举，但同样，IRS定义了组织可以做什么。501c3组织，公共和私人基金会可以支持无党派选举活动，例如选民注册，全力以赴催人投票，或发布政策的教育。只是不能支持或背书任何竞选公职的候选人。例如，这些组织可以主持一个候选人论坛，或者给利益相关者发送有关当前时事的政策简报 。

501c4 organizations can endorse candidates for office as long as this partisan political activity is not the “primary purpose” of the organization (again, the IRS does not define what “primary purpose” is). 501c4 organizations are also permitted to make direct or in-kind contributions to a candidate, party, or political action committee (PAC), which supports candidates or may run their own activities for or against a candidate.

501c4组织可以背书候选人，只要这种党派政治活动不是“主要” 组织的目的”（同样，美国国税局没有定义“主要目的”是什么）。还允许501c4组织向候选人，政党或政治人士，和行动委员会（PAC）直接现金或实物捐助 。PAC为候选人提供支持或自己直接为支持/反对某候选人竞选进行活动。

Nonprofit organizations which are interested in getting more directly involved in partisan politics may also choose to set up their own political action committee—a different form of nonprofit organization. While instructions setting up a federal PAC can be seen here (to support candidates to the US Congress or the President of the United States), each state has their own PAC rules and requirements to engage in this activity for state legislatures, state-wide office like governor, or even ballot measures.

希望更直接地参与党派政治的非营利组织也可以选择 成立自己的政治行动委员会-一种非营利组织形式。虽然可以在本网站就看到建立联邦PAC（用于支持美国国会或总统候选人）的指示，每个州都有自己的PAC规则和要求，用于规范如何影响各州的立法机关，州长之类的州长办公室，甚至是公民投票。

In turbulent times such as these, the nonprofit sector can help support and empower the communities they serve, provide backing for common-sense and evidence-based policy solutions, and remind policymakers of the issues facing our communities and country. If you still are unsure that what you’d like to do is permissible, reach out to your state’s nonprofit association, or speak with groups like the National Council of Nonprofits and Bolder Advocacy, who provide frequent guidance on advocacy and electoral activities to organizations. Your organization’s attorney or accountant may also be able to provide guidance.

在这样的动荡时期，非营利部门可以帮助支持和赋权其所服务的社区， 支持基于常识和证据的政策解决方案，并提醒决策者我们社区和国家面临的问题 。如果您仍然不确定自己想做的事情是允许的，请与您所在州的非营利协会联系，或者 与诸如全国非营利委员会和Bolder倡导委员会等团体交谈，他们经常提供倡导方面的指导 以及组织的选举活动。您组织的律师或会计师也可以提供指导。

What is most important is that if you or your organization feels impelled to action, don’t hesitate. Nonprofit organizations have been at the forefront of much of this nation’s social and political change for the last two centuries, and you are in good company when you take action.

最重要的是，如果您或您的组织感到被迫采取行动，请不要犹豫。在过去两个世纪以来，非营利组织一直处于美国许多社会和政治变革的最前沿 ，当您采取行动时，您已经有很多志同道合的朋友了。

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