ETAX Tax-exempt Entities R19-14B

When may 501(c)3 entities conduct lobbying?

If an election is made and expenses are < a certain ceiling. The ceiling is lobby expenses cannot exceed the lower of: $1,000,000 or 20% of 1st $500K, + 15% of 2nd $500K, + 10% 3rd of $500K, + 5% of balance.