{
  "id": "ELE_501H_LOBBYING_ELECTION",
  "name": "Section 501(h) Lobbying Expenditure Election",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Public charities (excluding churches and private foundations) can elect to be governed by the expenditure test under 501(h) instead of the vague 'substantial part' test.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Provides a specific 'nontaxable amount' (up to $1,000,000) for lobbying expenditures, allowing charities to engage in advocacy without losing tax-exempt status or incurring penalties.",
  "irc_reference": "IRC §4911",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "individual|business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}