Home
Forms Library
(Under Section 501(h) of the Internal Revenue Code) Information about Form 5768 and its instructions

(Under Section 501(h) of the Internal Revenue Code) Information about Form 5768 and its instructions-2025

(Under Section 501(h) of the Internal Revenue Code) Information about Form 5768 and its instructions Preview on Page 1

Show details

4 out of 5

45 votes

Form 5768 is used by eligible Section 501(c)(3) organizations to elect or revoke their ability to make expenditures to influence legislation under Section 501(h) of the Internal Revenue Code. The form outlines the necessary information, instructions for making the election or revocation, and details about compliance with lobbying expenditure limits. It specifies which organizations are eligible to make this election and provides guidance on filing procedures.

Here's how it works

01. Edit your form online

Type text, add images, blackout confidential details, add comments, highlights and more.

02. Sign it in a few clicks

Draw your signature, type it, upload its image, or use your mobile device as a signature pad.

03. Share your form with others

Send it via email, link, or fax. You can also download it, export it or print it out.

The easiest way to modify (Under Section 501(h) of the Internal Revenue Code) Information about Form 5768 and its instructions in PDF format online

Ease of Setup

DocHub User Ratings on G2

Ease of Use

DocHub User Ratings on G2

Handling documents with our feature-rich and user-friendly PDF editor is straightforward. Follow the instructions below to fill out (Under Section 501(h) of the Internal Revenue Code) Information about Form 5768 and its instructions online easily and quickly:

Sign in to your account. Log in with your email and password or register a free account to try the product prior to choosing the subscription.
Upload a form. Drag and drop the file from your device or import it from other services, like Google Drive, OneDrive, Dropbox, or an external link.
Edit (Under Section 501(h) of the Internal Revenue Code) Information about Form 5768 and its instructions. Quickly add and highlight text, insert pictures, checkmarks, and signs, drop new fillable areas, and rearrange or delete pages from your paperwork.
Get the (Under Section 501(h) of the Internal Revenue Code) Information about Form 5768 and its instructions accomplished. Download your adjusted document, export it to the cloud, print it from the editor, or share it with other people using a Shareable link or as an email attachment.

Take advantage of DocHub, the most straightforward editor to promptly manage your paperwork online!

be ready to get more

Complete this form in 5 minutes or less

Get form

Got questions?

We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

How can I send my [KEY] for eSignature?

Upload your [KEY] to DocHub (after you’ve set up an account for this). If you need to fill out fields in it, use appropriate tools from the upper pane. For example, add Signature Fields, assign each to specific person, and click on Sign → Request signatures from others. Personalize your message for your recipients and click Send Request. You can also send your paperwork by fax or as a Signing link instead of using email (you’ll locate these options by navigating to the Menu → Send)

How do you fill out [KEY] online?

You can find and edit your [KEY] online with the help of DocHub. Its straightforward yet feature-rich design allows you to start productive work immediately after you sign up your account. Create your profile and add your file, then our user interface will guide you through our stress-free form completion experience.

What is Section 501 H of the Internal Revenue Code?

501(h), Expenditures by Public Charities to Influence Legislation. Makes grass roots expenditures in excess of the grass roots ceiling amount for such organization for each taxable year. The term lobbying expenditures means expenditures for the purpose of influencing legislation (as defined in section 4911(d)).

What is under section 501 of the Internal Revenue Code?

An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503.

What is a Section 501 H election?

Filing the form (also known as taking the 501(h) election) allows nonprofits to elect to be measured by the objective expenditure test instead. Importantly, a 501(c)(3) charitable nonprofit taking the 501(h) election remains a 501(c)(3) charitable nonprofit.

What is the difference between 501c3 and 501h?

Importantly, a 501(c)(3) charitable nonprofit taking the 501(h) election remains a 501(c)(3) charitable nonprofit. The (h) election simply allows that nonprofit to opt out of the vague substantial activity test and use the friendlier expenditure test.

What is 501 h of the Internal Revenue Code?

A 501(h) election or Conable election is a procedure in United States tax law that allows a 501(c)(3) non-profit organization to participate in lobbying limited only by the financial expenditure on that lobbying, regardless of its overall extent.

What is the 501h limit?

Under the 501(h) expenditure test, the limit on lobbying expenditures is based on the size of the organization and cannot exceed $1 million total. The table below indicates the IRS guidelines on lobbying limits under this option.

What is Form 5768 for?

This form is used by eligible organizations who either elect to use or revoke their election to use the provisions of the applicable subsection of 501 of the code relating to expenditures by public charities to influence legislation.

(Under Section 501(h) of the Internal Revenue Code) Information about Form 5768 and its instructions-2025

Here's how it works