As a general matter, organizations or corporate entities which receive federal funds by way of grants, contracts, or cooperative agreements do not lose their rights as organizations to use their own, private resources for what may generally be termed "political" activities because of or as a consequence of receiving such federal funds. When discussing "political activities" by such private grantees or contract recipients, this report is including the activities of lobbying or advocating for legislative programs or changes; campaigning for, endorsing, making electioneering communications concerning, or contributing to political candidates or parties; and voter registration or get-out-the-vote campaigns. Although (with some exceptions) organizations receiving federal grants or contracts are not, by virtue of such receipt, required to abdicate or refrain from exercising their First Amendment rights of political speech, participation, or expression with their own resources, such organizations are uniformly prohibited from using the federal grant or contract money for such "political" purposes, unless expressly authorized to do so by law. These recipient organizations must thus use private or other non-federal money, receipts, contributions, or dues for their political activities, and may not charge off to or be reimbursed from federal contracts or grants for the costs of such political activities. Certain entities, because of the nature of the organization or its tax status, may have particular limitations or restrictions on political or advocacy activities which would apply, in most instances, regardless of the entities' status as a federal grantee or contractor. Thus, for example, entities which are incorporated for charitable, educational, or religious purposes, and are tax exempt under Section 501(c)(3) of the Internal Revenue Code (26 U.S.C. § 501(c)(3)), are limited in the amount of lobbying in which the organization may engage, and are prohibited from participating or intervening in any political campaigns. Corporations and labor unions are expressly prohibited from making contributions for federal elections (2 U.S.C. § 441(b)), and federal government contractors are prohibited as well from making political contributions in such elections (2 U.S.C. § 441(c)). Corporations, labor unions, and federal contractors, however, are all allowed to establish and finance separate segregated funds which may act as political action committees (PACs) to gather voluntary contributions and make political campaign contributions or expenditures. Non-profit social action organizations (which are tax-exempt under Section 501(c)(4) of the Internal Revenue Code [26 U.S.C. § 501(c)(4)]) are prohibited from engaging in certain lobbying activities, even with their own funds, if they receive federal grants, but may establish affiliated social action groups through which an organization and its members may exercise First Amendment rights of advocacy and speech using non-federal resources. Additionally, under certain federal programs some restrictions or limitations may attach to the receipt of federal funds, such as the application of the part of the so-called "Hatch Act" applicable to state and local employees who are in an organization which administers or distributes federal Block Grant funds, as well as other express restrictions on using federal program funds for political or for voter registration purposes. There are a number of provisions of federal law or regulation that apply general, across-the-board restrictions upon the use of federal appropriations, contract, or grant funds for "lobbying" purposes, while others apply to a particular program or funds. The restrictions on lobbying with federal funds generally follow the funds themselves, restricting the use of such funds, and do not require a private recipient to forgo the exercise of First Amendment advocacy activities with one's own , private resources in return for or as a condition to the receipt of federal grant or contract funds. There are several general, government-wide restrictions on private recipients using federal funds for lobbying purposes. Specific restrictions on the use of federal grant funds by non-profit organizations were adopted in 1984 as part of uniform cost principles for non-profit organizations issued by the Office of Management and Budget (OMB) in OMB Circular A-122. Under these current federal provisions, non-profit grantees of the federal government may not be reimbursed out of a federal grant for their lobbying activities, or for political activities, unless authorized by Congress. These restrictions apply to attempts to influence any federal or state legislation through direct or "grassroots" lobbying campaigns, or political campaign contributions or expenditures, but exempt any activity authorized by Congress, or when providing technical and/or factual information related to the performance of a grant or contract when in response to a documented request. Specifically, OMB Circular A-122 provides that federal grant monies may not be used for, and direct or indirect costs may not be charged to, a federal grant for the following: 25a. Notwithstanding other provisions of this Circular, costs associated with the following activities are unallowable: (3) Any attempt to influence: (i) The introduction of Federal or State legislation; or (ii) the enactment or modification of any pending Federal or State legislation through communication with any member or employee of the Congress or State legislature (including efforts to influence State or local officials to engage in similar lobbying activity), or with any Government official or employee in connection with a decision to sign or veto enrolled legislation; (4) Any attempt to influence: (i) The introduction of Federal or State legislation; or (ii) the enactment or modification of any pending Federal or State legislation by preparing, distributing or using publicity or propaganda, or by urging members of the general public or any segment thereof to contribute to or participate in any mass demonstration, march, rally, fundraising drive, lobbying campaign or letter writing or telephone campaign; or (5) Legislative liaison activities, including attendance at legislative sessions or committee hearings, gathering information regarding legislation, and analyzing the effect of legislation, when such activities are carried on in support of or in knowing preparation for an effort to engage in unallowable lobbying. The Federal Acquisition Regulations (FAR) apply to commercial contractors and nonprofit contractors of the federal government. The FAR imposes similar rules on cost allowances concerning "lobbying" and political activities as those described for non-profit grantees in OMB Circular A-122. The costs of activities of a contractor which involve lobbying, influencing public policy, public advocacy, or political activities, are similarly not allocable to a federal contract. The so-called "Byrd Amendment" applies to a "recipient of a Federal contract, grant, or cooperative agreement" and to the subcontractors and subgrantees of that contract or grant, and includes specifically within its terms any state or local government, including local and regional authorities. The statutory and regulatory restrictions prohibit the use of federal funds to "pay any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress ... in connection with" governmental decisions regarding the awarding of a federal contract, the making of a federal grant, loan, or cooperative agreement. The regulations note that "influencing or attempting to influence" means "making, with the intent to influence, any communication to or appearance before an officer or employee of an agency ... or a Member of Congress ....," and thus might be intended only to reach what are considered "direct" lobbying activities, as opposed to "grassroots" activities. However, any "information specifically requested by an agency or Congress is allowable at any time" ; and certain other contacts may be allowable depending on the timing and nature of the communication with respect to a particular solicitation for a federal grant, contract, or agreement. When covered under the provisions of the Byrd Amendment, federal contractors or grantees have to disclose and certify when they use even their own funds to lobby on covered matters. While a federal grantee may not, under the Byrd Amendment, lobby with respect to the awarding or making of a federal contract or grant, this particular restriction does not in itself necessarily bar general lobbying or public policy advocacy on issues when that conduct is not involved with a "covered action," that is, the making or awarding of a grant to that entity. Since it is directed at lobbying only on specified federal actions concerning the making of grants, loans, contracts and agreements, and the extensions or modifications of such agreements, loans, contracts, or grants, the Byrd Amendment would have limited application to lobbying on general program legislation. While the provision might bar the use of federal funds to lobby a Member of Congress to intervene with an agency concerning the making, extension, or modification of a grant, loan, contract or agreement, or might bar the lobbying of Congress concerning a direct, earmarked appropriation, or a specific program or spending instruction in a congressional report, the Byrd Amendment would not appear to apply to the lobbying of Congress concerning the consideration of program legislation generally. The Byrd Amendment, the OMB Circular, and the Federal Acquisition Regulation restrict the use of federal funds and do not place restrictions on the recipients themselves; that is, the provisions do not prohibit recipients, grantees, or contractors from using their own funds, or other non-federally appropriated funds to lobby the government on any matter. Under the Byrd Amendment, if the entity has any monies or resources other than federal appropriated funds sufficient to cover lobbying activities, there is a presumption that non-federal monies were used in any lobbying effort. Such presumption could, of course, be overcome with evidence or admissions to the contrary. Appropriations law provisions usually include a general rider and restriction applicable to funds appropriated "in this or any other act," prohibiting the use of such federal funds for "publicity or propaganda" purposes directed at "legislation pending before Congress."