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Qu'est-ce (qui) est 501(h) election - définition
501(h) election
![501(c)(3) organizations]] may switch from a subjective "substantial part test" to an objective "expenditure test" by making a 501(h) election.](https://commons.wikimedia.org/wiki/Special:FilePath/IRS Building Constitution Avenue.jpg?width=200 "501(c)(3) organizations]] may switch from a subjective \"substantial part test\" to an objective \"expenditure test\" by making a 501(h) election.")
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
Conable election; Substantial part test; Expenditure test; Lobbying by 501(c)(3) organizations
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. This allows organizations taking the 501(h) election to potentially perform a large amount of lobbying if it is done using volunteer labor or through inexpensive means.
501(c) organization
TYPE OF TAX-EXEMPT NONPROFIT ORGANIZATION IN THE UNITED STATES
501(c)(6); 501(c)(4); 501(c)4; 501(c)6; 501(c)(7); 501(c)(1); 501(c)(2); 501 (c)(10); 501 (c) (4); 501 (c); 501C; 501c4; 501c; Section 501(c); 501(c); 501c6; 501(c)(4) organization; 501(c)(6) organization; Legislative action committee; 501(c)(5); 501(c)(8); 501 charitable organization; 501 (c) (19); 501c7; 501c(7); 501(c)(19); 501(c)(1) organization; 501(c)(10); 501(d) organization; 501(d); 501(c)(4) group; 501(c)(7) organization; 501(c)(5) organization; Non profit entity (United States)
A 501(c) organization is a nonprofit organization in the federal law of the United States according to Internal Revenue Code (26 U.S.
Area code 501
1952.jpg?width=200 "'''Area code 501''' as of 1947–1995.")
AREA CODE FOR CENTRAL ARKANSAS
501 area code; Little Rock area codes
Area code 501 is a telephone area code serving central Arkansas, including Little Rock and most of its suburbs. The coverage area includes most communities in Cleburne, Conway, Faulkner, Garland, Hot Spring, Lonoke, Perry, Pulaski, Saline, White and Van Buren counties.
Wikipédia
501(h) election
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. This allows organizations taking the 501(h) election to potentially perform a large amount of lobbying if it is done using volunteer labor or through inexpensive means.
