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Official form guide
Form 5768: Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation
Internal Revenue Service Form 5768 is the Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to make expenditures to influence legislation. Eligible 501(c)(3) organizations file it, and the election must be signed and postmarked within the first taxable year it applies.
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IRS Form 5768 - Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation
Internal Revenue Service Form 5768 is the Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to make expenditures to influence legislation. Eligible 501(c)(3) organizations file it, and the election must be signed and postmarked within the first taxable year it applies.
Risk Radar
Scan points- 1Failing to sign and postmark the form within the required first‑year window invalidates the election or revocation.
- 2Signing and postmarking the election after the first taxable year has ended.
- 3Signing and postmarking a revocation on or after the first day of the tax year it applies to.
- 4Submitting the form for a private foundation, which is not an eligible organization.
- 5Leaving the election/revocation date field blank or entering an incorrect tax‑year ending date.
Plain English
Form 5768 lets a qualified nonprofit choose to follow the special lobbying rules of section 501(h) or to cancel that choice. The organization enters the tax year the election or revocation covers, signs the form, and sends it to the IRS. It also requires the officer’s printed name, title, and date. The filing creates the organization’s right or loss of the lobbying exemption.
Submission Date
- Filing date: 2016-08-29 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an eligible Section 501(c)(3) organization elects to apply or revoke the provisions of section 501(h) for lobbying expenditures.
- Do not use it when the organization is a disqualified type (e.g., churches, integrated auxiliaries of churches, affiliated groups containing such entities) or a private foundation.
- Check Form 990 instead when reporting actual and permitted lobbying expenditures on the annual return.
Form selector
Use this form or another form?
Electing under section 501(h) for the first time
Election must be signed and postmarked within the first taxable year it applies
✓ Confirm election box is checked and date entered
Revoking a prior election under section 501(h)
Revocation must be signed and postmarked before the first day of the tax year it applies
✓ Verify revocation date precedes tax year start
Reporting lobbying expenditures on the annual return
Annual return must include amounts on Part II‑A of Schedule C
✓ Ensure Schedule C Part II‑A is completed
Deadline or filing window
The filing window opens at the start of the tax year for which the election is intended and closes when that first taxable year ends; the election must be signed and postmarked by the last day of that year. A revocation must be signed and postmarked before the first day of the tax year it will affect. No extension is provided.
Checklist
What you need before filling it out
Election box
Organization eligibility documentation · Form 5768 election section
Revocation box
Organization eligibility documentation · Form 5768 revocation section
Signature line
Authorized officer or trustee signature, printed name, title · Bottom of Form 5768
Employer identification number
EIN of the organization · Top of Form 5768
Mailing address
IRS Center address · Instructions section
Before you submit
- 1Verify the organization qualifies as an eligible Section 501(c)(3) and is not a private foundation
- 2Check that the appropriate box (election or revocation) is selected
- 3Enter the correct tax year ending date in item 1 or 2 as applicable
- 4Provide the organization’s name, EIN, and mailing address accurately
- 5Sign the form as an authorized officer or trustee
- 6Print the signer’s name and title in the designated field
- 7Date the signature line
- 8Ensure the form is signed and postmarked within the required time frame (first taxable year for election, before the first day of the tax year for revocation)
- 9Mail the completed form to the IRS Center in Ogden, UT 84201-0027
- 10Retain a dated copy of the mailed form for your records
How to file this form
- 1Determine eligibility under the listed Section 170(b)(1)(A) and Section 509(a) categories
- 2Complete the election or revocation section, entering the tax year ending date
- 3Enter the organization’s name, employer identification number, and address
- 4Sign, print name and title, and date the form
- 5Postmark the signed form within the required period
- 6Mail the form to Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0027
- 7Keep a dated copy of the mailed form as proof of filing
Known limitations
- 1Private foundations (including private operating foundations) are not eligible to file Form 5768.
- 2Section 170(b)(1)(A)(i) organizations (relating to churches) cannot make the election on Form 5768.
- 3An integrated auxiliary of a church or of a convention or association of churches is disqualified from filing Form 5768.
- 4A member of an affiliated group is ineligible if any group member is a church or integrated auxiliary.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 5768 (Rev. September 2016) is the current edition; the source directs users to www.irs.gov/form5768 for the latest information, and no specific changes are noted in the source.
What changed or needs a fresh check
- Edition date — confirm the revision reads September 2016
- Fee — Not stated in the official source
- Mailing address — confirm mailing to Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0027
- Signature — confirm an authorized officer or trustee signs, prints name and title, and dates the form
Quick Facts
Downloads
After you file
- 1Retain the signed and postmarked Form 5768 copy for records.
- 2Monitor lobbying and grassroots expenditures for the tax year covered by the election.
- 3Report actual and permitted lobbying amounts on Part II‑A of Schedule C (Form 990 or Form 990‑EZ).
- 4If revoking, ensure the revocation is signed and postmarked before the first day of the applicable tax year.
Sources
- SRCForm p.1 — Form 5768 (Rev. September 2016) is the Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to make expenditures to influence legislation.
- SRCForm p.1 — Private foundations (including private operating foundations) are not eligible organizations.
- SRCForm p.1 — Section 170(b)(1)(A)(i) organizations (relating to churches) are disqualified.
- SRCForm p.1 — An integrated auxiliary of a church or of a convention or association of churches is disqualified.
- SRCForm p.1 — A member of an affiliated group is disqualified if any group member is a church or integrated auxiliary.
- SRCForm p.1 — Election must be signed and postmarked within the first taxable year to which it applies.
- SRCForm p.1 — Revocation must be signed and postmarked before the first day of the tax year to which it applies.
- SRCForm p.1 — For any tax year with election, organization must report lobbying and grassroots expenditures on Part II‑A of Schedule C (Form 990 or Form 990‑EZ).
Common confusion points
Can a private foundation file Form 5768?
Private foundations are listed as not eligible in the source.
→ Verify the organization is not a private foundation.
Is my church allowed to elect under Section 501(h)?
Churches fall under Section 170(b)(1)(A)(i) which is disqualified.
→ Confirm the organization is not classified as a church.
Do I need to file Form 5768 every year?
The election applies to the tax year ending and all subsequent years until revoked.
→ Check the election date and retain the original filing unless revoked.
When must I postmark the election?
The election must be signed and postmarked within the first taxable year it applies.
→ Verify the postmark date falls inside that first taxable year.
When must I postmark a revocation?
Revocation must be signed and postmarked before the first day of the tax year it applies.
→ Ensure the revocation is mailed before that first day.
Do I report lobbying on Form 990 or Form 990‑EZ?
Both Form 990 and Form 990‑EZ require reporting on Part II‑A of Schedule C.
→ Use the appropriate schedule for the filing organization.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- File a new Form 5768 to correct the election or revocation date.
Questions about IRS Form 5768
What is IRS Form 5768 used for?
Form 5768 lets a qualified nonprofit choose to follow the special lobbying rules of section 501(h) or to cancel that choice. The organization enters the tax year the election or revocation covers, signs the form, and sends it to the IRS. It also requires the officer’s printed name, title, and date. The filing creates the organization’s right or loss of the lobbying exemption.
Who must file IRS Form 5768?
Any eligible Section 501(c)(3) organization that is not a private foundation or a disqualified church‑related entity must file IRS Form 5768.
What information does IRS Form 5768 require?
The form collects the organization’s name, EIN, address, the ending date of the tax year for the election or revocation, and the authorized officer’s signature, printed name, title, and date.
When is IRS Form 5768 due?
The election must be signed and postmarked within the first taxable year it applies to; a revocation must be signed and postmarked before the first day of the tax year it applies to.
Where do I file IRS Form 5768?
Mail the completed Form 5768 to the Internal Revenue Service Center in Ogden, UT 84201‑0027 (Cat. No. 12125M).
How do I complete IRS Form 5768?
Enter the ending date of the tax year for which the election or revocation applies in item 1 or 2. Check the appropriate box for election or revocation. Sign the form, type the officer’s name and title, and date it. Mail the signed form to the IRS address before the required deadline.
What happens if IRS Form 5768 is filed incorrectly?
Missing the filing deadline prevents the organization from using the 501(h) lobbying exemption, exposing it to the standard lobbying limits and possible excise tax under section 4911.
Can a private foundation file Form 5768?
Private foundations are listed as not eligible in the source. Verify the organization is not a private foundation.
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