Lobbying
Lobbying is a concerted effort designed to achieve some result, typically from government authorities and elected officials. It can consist of the outreach of legislative members, public actions (e.g. mass demonstrations), or combinations of both public and private actions (e.g. encouraging constituents to contact their legislative representatives). As a professional occupation it is also known as "government affairs" or "public affairs". Practitioners may work in specialist organizations or as part of government relations or as public relations consultancies.
Lobbying as a 501(c)(3)
To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual. In addition, it may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity for or against political candidates.