The “State” of Nonprofit Lobbying Research: Data,Definitions,and Directions for Future Study

Abstract

This article seeks to facilitate future nonprofit lobbying research by providing a clear definition of lobbying, reviewing Form 990 lobbying data, detailing new state-level lobbying information, and offering several directions for future study. First, the article uses federal statutes, Internal Revenue Service regulations, and legal interpretations to define lobbying so that clearer boundaries exist for future research. Next, the components of Form 990 where public charities report lobbying activities and expenses are reviewed. Given the intricacies of Form 990 and the complexity associated with properly allocating expenses, various scholars question the validity of expense data obtained from Form 990. Hence, in the subsequent section, the article introduces publicly available lobbying information from the State of North Carolina. These data offer an information-rich supplement to Form 990 data and demonstrate the potential usefulness of state-level nonprofit information for scholarly inquiry. The article concludes with guidance and recommendations for future research.