NPMA frequently engages in political activities in an effort to represent the interests of the professional pest management industry and to advance its mission. In the course of such public policy work, NPMA may engage in lobbying - influencing or affecting legislation - actions designed to affect elections. As federal law imposes specific mandates for lobbying and political activities, NPMA shall follow specific policies related to such actions.
It is NPMA policy to adhere strictly to limitations on lobbying expenditures imposed by the Internal Revenue Service and relevant governing federal statutes (e.g. Lobbying Disclosure Act). Lobbying expenditures shall be reported annually to the IRS on Form 990.
To ensure adherence to this policy, lobbying expenditures must be included in the approved NPMA budget or authorized in advance by the Executive Vice President. The EVP or the Chief Financial Officer shall facilitate compliance with the limits on direct and grass-roots lobbying expenditures.
In addition to reporting lobbying expenses annually to the IRS, NPMA shall submit required lobbying and political contribution disclosure reports to Congress.
Compliance with Federal Election Laws
During election years or cycles - and especially within 120 days of any election - it is very important that NPMA employees understand what they may and may not do during an election campaign vis-a-vis political candidates and their campaigns. As a general rule, involvement in election campaigns by NPMA or its employees on a professional basis is strictly forbidden by the Internal Revenue Code. Violation of the law subjects the organization to loss of its tax-exempt status and loss of the tax-deductibility of donor contributions to the organization, both very dire penalties. It is also a violation of NPMA policy to make corporate contributions to political candidates, even in cases where such contributions are permitted by state law.