Advocacy and Lobbying
Foundations can be a powerful voice. Find resources and information about how Foundations can participate in shaping public policy as well as guidance regarding the legal rules and limitations that apply to public and private foundations engaged in lobbying and other advocacy activities.
Value of Philanthropy
Download these one-pagers to help elected officials understand the value of philanthropy.
Generic Value of Philanthropy
Value of Philanthropy in the United States
These documents highlight the value of philanthropy in specific states:
Alabama
Arizona
California
Connecticut
Florida…
One, Big, Beautiful Bill Frequently Asked Questions
As the One, Big, Beautiful bill containing the many Republican priorities moves through Congress under the reconciliation process, this page aims to answer frequently asked questions regarding the bill's key provisions impacting the philanthropic sector and charitable giving.
This page will be…
Estimated Increases in Taxes on Net Investment Income for US-Based 501(c)(3) Private Foundations
External Resource
Increasing taxes on private foundations means fewer dollars to charitable organizations, from food pantries to disaster relief groups. The below data from Candid shows that in almost every state, private foundations will have to pay millions more in taxes, crippling their ability to respond to the…
Briefing on the Tax Bill: Post Ways & Means Mark-up
Please note that the content of this webinar was recorded on May 15, 2025, and is subject to change. Please see the Latest Updates & Resources Page for the most current information.
The House Committee on Ways and Means formally announced last week that it will mark up its tax…
Summary of Ways and Means Chairman's Mark
Legal Compliance Guidance
On May 9, the House Ways and Means Committee released initial legislative text of the tax bill to be marked up this week. The Committee is expected to release a revised and more substantive bill Monday afternoon, so the provisions below could be modified and are subject to change.
Individual…
Tell Your Members of Congress to Protect Philanthropy
Find your member of Congress and their contact information
We're asking you to reach out to your Member of Congress to voice concerns with provisions in the tax bill that could impact philanthropy. You may only have a couple of minutes to make your point as staff will be receiving similar requests…
Self-Defense Communications Regarding the Section 4940 Excise Tax on Net Investment Income
Legal Compliance Guidance
Self-Defense Exception: A legislative proposal to modify the private foundation excise tax on net investment income under IRC section 4940 would qualify as a self-defense issue, because it affects a private foundation’s duties. Private foundations may therefore communicate with the legislature, its…
April 2025 Congressional Recess Packet
Meeting with members of Congress and their team during district work periods are an important time to share more about your foundation’s work and how partnerships with local, charitable organizations to meet community needs. These resources will help you prepare for meetings during this year's…
Self-Defense Communication Rules for Public Charities
Legal Compliance Guidance
Community Foundations and other public charities may engage in an insubstantial amount of lobbying as part of normal operations. But what are the rules around engaging in self-defense?
Internal Revenue Code Section 4911(d)(2)(C) provides public charities with an exception to the…
Self-Defense Communications Exception for Private Foundations
Legal Compliance Guidance
Internal Revenue Code § 4945(e) allows private foundations to appear or communicate with a legislative body concerning a decision of that body that might affect the existence of the foundation, its powers and duties, its tax-exempt status, or the deductibility of contributions to it.
What…
Rules of Advocacy and Lobbying for Grantmakers
Recording
Members, access for free
Nonmembers, purchase in store
It is easy to get hung up on what you think you cannot do when engaging with policymakers. The good news is, you can do more than you may think!
Though the law varies among different types of foundations, all foundation types can engage in…
Public Policy and Advocacy for Grantmakers
Publication
Government policy decisions impact communities and can drive or impede solutions to some of the most pressing issues facing the nation. Engagement in public policy advocacy is therefore crucial to the philanthropic sector's ability to achieve its greatest impact.
Public Policy and Advocacy for…
Voter Engagement Foundation Toolkits
Toolkit
The philanthropic sector has a unique opportunity to highlight the voices and concerns of the communities it serves. Nonprofit VOTE, Independent Sector, United Philanthropy Forum, and the Council on Foundations believe we should bring those voices to the forefront. By producing a toolkit to provide…
Advocacy Toolkit
Toolkit
Sometimes the hardest part of engaging in advocacy can be figuring out where to start.
Government is the mechanism for public policy process, and elected officials and their staff are driving and creating policies. As their constituents and important stakeholders in civil society, they need to…
Rules of Advocacy & Lobbying
Legal Compliance Guidance
It is easy to get hung up on what you think you cannot do in terms of engaging with your policymakers. The good news is, you can do more than you may think!
Though the law varies somewhat between what community and public foundations are allowed to do, versus what private foundations are allowed…
How to Find Your Members of Congress
Fundamentals
Find your Representative(s)
Members of Congress are interested to learn about the work that you are doing in their communities. When identifying your representative(s), it is helpful to think—not only about the district in which your home office is located—but also the areas in which you fund. It…