Public foundations play an important role in our communities by providing critical funding to nonprofit organizations. But, did you know that they can also engage in advocacy campaigns and work with legislators and other government officials to impact public policy? On this episode, we’ll dive-in to the rules public foundations need to know when advancing their missions through advocacy. 

 

Attorneys for this episode 

Natalie Ossenfort 

Victor Rivera Labiosa 

Quyen Tu 

 

Public Foundations (like community foundations) are a type of public charity!  

• This means that while they are not permitted to support or oppose candidates for public office and must remain nonpartisan, 

• They ARE allowed to lobby within their lobbying limits and can engage in other, non-lobbying, advocacy as well. 

• Types of non-lobbying advocacy 

 

There are two tests set out in the tax code that public (community) foundations may use to measure how much lobbying they are permitted to engage in. 

1. Insubstantial Part Test 

1. 501(h) Expenditure Test 

 

Examples 

• Silicon Valley Community Foundation 

• Restaurant Workers’ Community Foundation 

• Texas Women’s Foundation 

  

Resources 

Philanthropy Advocacy Playbook 

Community Foundations and Advocacy 

Public Charities Can Lobby 

Rules of the Game: A Guide to Election Related-R