FEDERAL TAX LAW ALLOWS ACADEMICS TO LOBBY/LONGEST AND HUBER RESPOND

[...] contrary to the authors' assertion that "overt lobbying" by charities is prohibited, federal tax law expressly permits charities to lobby within certain limits, and even provides powerful tools that allow charities to lobby without putting their tax-exempt status at risk.2 Second, the relevant definition of lobbying, as set forth in the Internal Revenue Code,3 does not include efforts to influence administrative regulations, as opposed to legislation. [...] the authors failed to describe several exceptions to the lobbying definition that allow public health faculty to communicate with legislators and take a position on specific legislation without engaging in lobbying.