Non-Profit Advocacy, Part 2: Using a Related Entity to Engage in Lobbying
So what is your non-profit organization to do if it decides that the best way to advance the mission is to influence legislation? This is where other types of tax-exempt status come into play.
Non-Profit Advocacy: Drawing the Line Between Permissible Advocacy and Forbidden Lobbying
The IRS defines lobbying as attempting to influence legislation. A 501(c)(3) organization risks losing its tax-exempt status if a substantial part of its activities is attempting to influence legislation.