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Advocacy > 501(h)
The following information is about 501(h).
501(h) Defined
The expenditure test for lobbying activity under IRS section 4911, which sets limits for lobbying expenditures based on budget size, but capped at $1,000,000. See also:501(h) Election, Direct Lobbying, Insubstantial Part Test, IRS Form 5768
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