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IRS form 5768 Election H
Last Updated: February 20, 2026
This resource explains what IRS Form 5768 is and how eligible 501(c)(3) nonprofits can use it to elect the section 501(h) expenditure test for lobbying. Filing this form with the IRS allows an organization to replace the subjective “substantial part” test with clear dollar limits for lobbying activities, giving more predictability and defined ceilings for advocacy work while staying compliant with tax rules
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