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Form 5768: Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation
IRS Form 5768 is Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation, which allows eligible organizations to elect limited expenditures under Section 501(h). This election must be signed and postmarked within the first taxable year to which 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
IRS Form 5768 is Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation, which allows eligible organizations to elect limited expenditures under Section 501(h). This election must be signed and postmarked within the first taxable year to which it applies.
Risk Radar
Scan points- 1Ensure the election is postmarked within the first taxable year to which it applies.
- 2Filing without entering the correct ending date of the tax year in Item 1 or 2.
- 3Failing to sign Form 5768 by an authorized officer or trustee.
- 4Mailing the election after the first taxable year has begun (if electing).
- 5Mailing the revocation on or after the first day of the applicable tax year.
Plain English
This form lets a qualifying charity formally tell the IRS that it wants to follow special rules (Section 501(h)) regarding how much money it can spend influencing laws. By filing this, the organization limits its lobbying spending and avoids losing its tax-exempt status if it spends too much.
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 wishes to elect or revoke the right to make limited expenditures to influence legislation under Section 501(h) of the Internal Revenue Code.
- Do not use Form 5768 when your organization is a private foundation (including a private operating foundation), as it is not an eligible organization.
- Check Schedule C (Form 990 or Form 990-EZ) instead when reporting the actual and permitted amounts of lobbying expenditures for a tax year in which the election is in effect.
Form selector
Use this form or another form?
Organization is an integrated auxiliary of a church
The organization must be bound by decisions or have designated voting power on legislative issues.
✓ Check if you meet affiliated group criteria.
Organization is not eligible under Section 170(b)(1)(A)(ii) through (ix)
Eligibility requires being described in one of the seven specified sections, and not being a disqualified organization.
✓ Verify your specific section description.
Organization is making an election for a tax year ending December 31, 2024
The election must be signed and postmarked within the first taxable year to which it applies.
✓ Ensure the date matches the filing period.
Deadline or filing window
For making an election under Form 5768, the organization must ensure the form is signed and postmarked within the first taxable year to which that election applies. If revoking the election, the form must be signed and postmarked before the very first day of the tax year it will affect.
Checklist
What you need before filling it out
Election statement
Organization must check the box for 'election' and state the month, day, and year. · Part I (Election)
Revocation statement
Organization must check the box for 'revocation' and state the month, day, and year. · Part II (Revocation)
Eligible organization status
The organization must meet criteria listed in Section 170(b)(1)(A)(ii), (iii), (iv), (vi), (ix), 509(a)(2), or 509(a)(3). · General Instructions
Filing deadline for Election
The election must be signed and postmarked within the first taxable year to which it applies. · Form p.1 (Note under Election)
Filing deadline for Revocation
The revocation must be signed and postmarked before the first day of the tax year to which it applies. · Form p.1 (Note under Revocation)
Excise Tax Penalty
An organization making the election is subject to excise tax under section 4911 if it spends more than permitted amounts. · General Instructions
Before you submit
- 1Verify that the Name of Organization and Employer identification number are correctly entered.
- 2Confirm the address (including Room/suite, City, state, ZIP + 4) is complete.
- 3Select the appropriate box for either 'election' or 'revocation'.
- 4Enter the correct month, day, and year corresponding to the tax year end date in item 1 or 2.
- 5Declare under penalties of perjury that the signer is authorized to make this election/revocation.
- 6Ensure the officer or trustee signs the form.
- 7Type or print the name and title of the signing individual.
How to file this form
- 1Complete Part I (Election) or Part II (Revocation) by entering the applicable tax year ending date in item 1 or 2, respectively.
- 2Sign and date the form as an authorized officer or trustee under penalties of perjury.
- 3Mail Form 5768 to the Department of the Treasury Internal Revenue Service Center at Ogden, UT 84201-0027.
- 4Keep a copy of the signed and dated Form 5768 for your records.
Known limitations
- 1A private foundation (including a private operating foundation) is not an eligible organization to make the election.
- 2Organizations that are Section 170(b)(1)(A)(i) organizations (relating to churches) are not permitted to make the election.
- 3An integrated auxiliary of a church or of a convention or association of churches is not permitted to make the election.
- 4A member of an affiliated group of organizations is not permitted to make the election if one or more members of that group is described as being disqualified under paragraph (a) or (b).
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision September 2016 (Rev. 9-2016). The source directs users to www.irs.gov/form5768 for more information.
What changed or needs a fresh check
- Edition date — confirm the revision reads September 2016.
- Fee — Not stated in the official source
- Mailing address — verify the center is Ogden, UT 84201-0027.
- Signature — ensure an authorized officer or trustee signs the form.
- Tax year end date — confirm the ending date of the relevant tax year is entered in item 1 or 2.
Quick Facts
Downloads
After you file
- 1Keep a copy of the signed Form 5768 for your records.
- 2For any tax year where an election under section 501(h) is in effect, report actual and permitted lobbying expenditures and grass roots expenditures on your annual return required under Section 6033 (see Part II-A of Schedule C of Form 990 or Form 990-EZ).
- 3Each electing member of an affiliated group must report the expenditure amounts for both itself and the affiliated group as a whole.
- 4If revoking, ensure the revocation is signed and postmarked before the first day of the tax year to which it applies.
Sources
- SRCForm title and revision date are confirmed as Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation (Rev. September 2016) on Form p.1.
- SRCThe election must be signed and postmarked within the first taxable year to which it applies, according to Form p.1.
- SRCThe revocation must be signed and postmarked before the first day of the tax year to which it applies, according to Form p.1.
- SRCAn organization making the election is subject to an excise tax under section 4911 if it spends more than permitted, as stated on Form p.1.
- SRCThe organization may lose its exempt status if lobbying expenditures exceed permitted amounts by more than 50% over a 4-year period, according to Form p.1.
- SRCAn electing organization must report actual and permitted lobbying and grass roots expenditures on its annual return under section 6033 (Part II-A of Schedule C) in any tax year the election is in effect, per Form p.1.
Common confusion points
What happens if my lobbying expenses are too high after making the election?
The organization will be subject to an excise tax under section 4911 if it spends more than the amounts permitted by that section.
→ Check Section 501(h) and Section 4911 for specific limits.
Does losing my exempt status happen immediately after making the election?
No, the organization may lose its exempt status if its lobbying expenditures exceed the permitted amounts by more than 50% over a 4-year period.
→ Confirm the timing of the loss relative to your expenditure tracking.
What must I do if I am an affiliated group and one member is eligible but another isn't?
The entire affiliated group needs to consider the disqualification; specifically, a member is disqualified if it falls under paragraph (a) or (b).
→ Verify that all members meet the eligibility criteria listed in Section 170(b)(1)(A) or 509(a).
When must I postmark Form 5768 if I am electing to make expenditures?
The election must be signed and postmarked within the first taxable year to which it applies.
→ Note this deadline is different from the revocation deadline.
What happens if I revoke my election mid-year?
The revocation must be signed and postmarked before the first day of the tax year to which it applies, meaning the previous election remains in effect until that date.
→ Ensure your filing date aligns with the start date of the period you wish to stop electing.
What is the difference between 'lobbying expenditures' and 'grass roots expenditures'?
Grass roots expenditures are defined in section 4911(c), and both must be reported on Form 5768 if an election is in effect.
→ Review Section 4911 for the precise definition of grass roots expenditures.
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- Not stated in the official source — verify on the agency site (No specific correction form is named, but filing a new Form 5768 would correct it.)
Questions about IRS Form 5768
What is IRS Form 5768 used for?
This form lets a qualifying charity formally tell the IRS that it wants to follow special rules (Section 501(h)) regarding how much money it can spend influencing laws. By filing this, the organization limits its lobbying spending and avoids losing its tax-exempt status if it spends too much.
Who must file IRS Form 5768?
An eligible Section 501(c)(3) Organization must file Form 5768; this includes organizations described in specific sections of the Internal Revenue Code, provided they are not disqualified organizations or private foundations.
What information does IRS Form 5768 require?
The form collects organizational identification details (Name and EIN), and allows the filer to specify whether it is making an Election or Revocation. The organization also enters the ending date of the tax year to which the election or revocation applies in item 1 or 2.
When is IRS Form 5768 due?
An election must be signed and postmarked within the first taxable year to which it applies, while a revocation must be signed and postmarked before the first day of the tax year to which it applies.
Where do I file IRS Form 5768?
Form 5768 should be mailed to the Department of the Treasury Internal Revenue Service Center in Ogden, UT 84201-0027. The form has Cat. No. 12125M.
How do I complete IRS Form 5768?
First, the organization must complete the organizational details and check whether it is making an Election (Item 1) or Revocation (Item 2). Next, the filer must enter the ending date of the relevant tax year. Finally, an authorized officer or trustee must sign, type/print their name, title, and the current date.
What happens if IRS Form 5768 is filed incorrectly?
If an organization makes or revokes this election incorrectly, it may still be subject to an excise tax under section 4911 if it spends more than permitted, or it may lose its exempt status if lobbying expenditures exceed permitted amounts by more than 50% over a 4-year period.
What happens if my lobbying expenses are too high after making the election?
The organization will be subject to an excise tax under section 4911 if it spends more than the amounts permitted by that section. Check Section 501(h) and Section 4911 for specific limits.
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