Thank you for the opportunity to help you with your question!
There are many different kinds of nonprofit organizations that are exempt under section 501 of the Code.They are exempt from income taxation under section 501(c)(3) of the Code and, in addition to being required to file the Form 990 itself, must also file Schedule A to Form 990. (Schedule A need not be filed by most other organizations exempt under section 501, such as trade associations, social clubs and the like.) organizations are exempted under section 501(c)(3) if they pursue a charitable, educational or religious purposes.
The Federal law clearly states that a 501(c)(3) publicly supported charity may devote not more than a "substantial" portion of its activities to lobbying. There are a few ways in which this can be measured. One is a subjective "substantiality test" based on the facts and circumstances of each case. Because this test can be applied rather arbitrarily, it is often advisable for a charity to file a short form with the IRS to be governed by the "expenditure test," which is based solely on the amount of money spent for lobbying. The expenditure test lays out specific limits on how much money a charity can spend for lobbying, based on the charity's own "exempt purpose" expenditure.
Please let me know if you need any clarification. I'm always happy to answer your questions.