Lobbying Expenses

Pursuant to a congressional request, GAO provided data on lobbying expenses reported by 501(c)(3) tax-exempt organizations that had elected to limit their lobbying expenses to a specific amount under the Internal Revenue Code. GAO found that: (1) less than one-half of one percent of the 501(c)(3) tax-exempt organizations reported lobbying expenses for tax periods ending in fiscal years 1991 or 1992; (2) one-third of the organizations elected to limit their expenses to specific amounts and reported $5,196 in lobbying expenses; and (3) lobbying expenses for these organizations totalled $46.1 million.