Organization details
Name of organization, employer identification number, street address or P.O. box, room or suite, and city, state and ZIP + 4.
5768
Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation
- Agency
- IRS
- Revision
- Rev. September 2016
- Fillable fields
- 11
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 5768: Election/Revocation of Election To Make Expenditures To Influence Legislation
Form 5768 is the one-page form an eligible section 501(c)(3) organization uses to elect, or to revoke its election, to have section 501(h) of the Internal Revenue Code apply to its expenditures to influence legislation. The IRS About page says it is used by eligible organizations who either elect to use or revoke their election to use those provisions.
The form explains the background. Section 501(c)(3) says an organization loses its exemption if a substantial part of its activities is carried on to influence legislation, while section 501(h) permits certain eligible organizations to elect to make limited expenditures to influence legislation. The form says an electing organization is subject to an excise tax under section 4911 if it spends more than the permitted amounts, and reports its lobbying and grass roots expenditures in Part II-A of Schedule C (Form 990 or Form 990-EZ).
The filer is the organization, and an officer or trustee signs. The general instructions are printed on the form itself. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Form 5768
Line 1: Election
A statement electing to have section 501(h) apply to the tax year ending on the date entered and all later tax years until revoked.
Line 2: Revocation
A statement revoking the election for the tax year ending on the date entered and all later tax years, until a new election is made.
Signature
A check box for election or revocation, the signature of an officer or trustee, the printed name and title, and the date.
General Instructions
Printed below the form: eligible and disqualified organizations, affiliated organizations, the reporting on Schedule C, and where to file.
How to fill out Form 5768
- 1
Enter the organization details
Fill in the organization's name, employer identification number and mailing address at the top of the form.
- 2
Complete line 1 or line 2
The form says to enter the ending date of the tax year to which the election or revocation applies in item 1 or 2, as applicable.
- 3
Check election or revocation
In the signature declaration, check the box that matches the line completed: election or revocation.
- 4
Sign and date
An officer or trustee signs, types or prints their name and title, and dates the form.
- 5
Mail it
Mail the form to the IRS address printed in the instructions, keeping the postmark timing in the notes on lines 1 and 2 in mind.
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Where to mail it and timing
Where to file
The form says to mail Form 5768 to Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027.
Election timing
The note on line 1 says the election must be signed and postmarked within the first taxable year to which it applies.
Revocation timing
The note on line 2 says the revocation must be signed and postmarked before the first day of the tax year to which it applies.
Annual reporting
The form says that for any tax year in which the election is in effect, the organization reports the actual and permitted amounts of its lobbying and grass roots expenditures on its annual return, in Part II-A of Schedule C (Form 990 or Form 990-EZ).
Affiliated groups
The form says each electing member of an affiliated group reports these amounts for both itself and the affiliated group as a whole. It refers to section 4911 and section 501(h) for details.
Related forms
Who files Form 5768?
The form is completed by the organization, not by an individual. The signature line is for an officer or trustee, who declares under penalties of perjury that they are authorized to make the election or revocation on the organization's behalf.
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Questions about Form 5768
What does Form 5768 do?
It records an eligible section 501(c)(3) organization's election to have section 501(h) apply to its expenditures to influence legislation, or its revocation of that election.
Can a private foundation file Form 5768?
The form says a private foundation, including a private operating foundation, is not an eligible organization.
Can a church make the election?
The form lists section 170(b)(1)(A)(i) organizations, which relate to churches, among the disqualified organizations that are not permitted to make the election.
How long does the election last?
Line 1 says the election applies to the tax year ending on the date entered and all subsequent tax years until revoked.
What happens if lobbying spending goes over the permitted amounts?
The form says an electing organization is subject to an excise tax under section 4911 if it spends more than the permitted amounts, and may lose its exempt status if its lobbying expenditures exceed the permitted amounts by more than 50% over a 4-year period.
Where do the lobbying amounts get reported?
On the organization's annual return, in Part II-A of Schedule C (Form 990 or Form 990-EZ), according to the form.