By Martin Gibbins, Second Vice President, LWV of Washington
As public life continues to be influenced by partisanship, questions continue on how League members and organizations promote public policy in a nonpartisan way and protect their tax-exempt status.
Most local Leagues in Washington are organized as a tax-exempt social welfare organization under Internal Revenue Code (IRC) section 501(c)4. These organizations can't operate for profit and must work exclusively to promote social welfare.* They can engage in lobbying if it supports the mission and they can participate in nonpartisan political campaigns.
Several local Leagues also have a 501(c)3 arm that focuses on voter information and education. This structure lets them accept tax-deductible donations.** Leagues are encouraged to use these charitable contributions to support advocacy work that isn't lobbying. A 501(c)3 can usually use up to 20% of their budget to conduct lobbying,*** but the LWVUS chooses not to lobby out of 501(c)3 and recommends all lobbying occur in the 501(c)4 side. Whether a local League operates under 501(c)3 or 501(c)4, its political activity must stay nonpartisan.
The LWVUS defines advocacy as arguing for or against a cause or supporting and recommending a position. Lobbying means an attempt to influence specific legislation with communication from the organization’s representatives or members directly to legislators or influential government officials.****
How this works in practice
The LWVWA maintains a Lobby Team made up of issue chairs appointed by the Board of Directors. This team communicates directly with state legislators about policy and pending legislation, and this work falls under the LWVWA 501(c)4 status.
When tabling, Leagues may hand out nonpartisan information sheets describing their policy positions. The safest approach at every level is to explain the League's position through an information sheet or issue paper — without telling voters how to vote on that issue. Local League leaders should approve the distribution of any flyers or information sheets distributed at League events. And Leagues should never, under any circumstances, tell voters how to vote on a candidate.
Taking a League approach requires thinking carefully and acting deliberately. (Read more about nonpartisan political activity↗️.)
LWVUS webinars: Operating as a nonpartisan organization
There is a two-part webinar series. View Part 1↗️ and Part 2↗️. There is also an organization structure available from an April 2026 LWV Board Orientation webinar:
501(c)(3)
- Donations are tax-deductible.
- Purpose: Charitable, educational, etc.
- Strict limits on political campaign activity; lobbying must be limited; eligible for most foundation and government grants.
- LWVUS chooses not to lobby out of c3 and recommends all lobbying occur in the c4.
- C3 activities include:
- Voter guides and registration drives
- Candidate forums (nonpartisan)
- Civic education
- Research
- Litigation related to mission
501(c)(4)
- Donations are not tax-deductible.
- Purpose: Social welfare and advocacy organizations.
- Can engage in lobbying if it supports the mission; can participate in nonpartisan political campaigns (not their primary activity). Though the League never participates in nonpartisan activities.
- C4 activities include:
- Lobbying for voting rights legislation
- Advocacy campaigns
- Public policy positions
- Grassroots mobilization
*IRS definition: https://www.irs.gov/charities-non-profits/other-non-profits/social-welfare-organizations
**IRS definition: https://www.irs.gov/charities-non-profits/charitable-organizations/exemption-requirements-501c3-organizations
***IRS, Lobbying Activity Expenditure Test: https://www.irs.gov/charities-non-profits/measuring-lobbying-activity-expenditure-test
****LWVUS, Advocacy vs. Lobbying: https://www.lwv.org/league-management/advocacy/defining-advocacy-vs-lobbying
