The Foundation Center has an Online Librarian who you can chat with to get answers to a range of questions. Recently, someone asked for background reading on making grants to 501(c)(4) organizations, and these are the resources that we shared:
Funding 501(c)4 Organizations (Northern California Grantmakers) General information on funding 501(c)4 organizations.
Expenditure Responsibility – A Primer & Ten Puzzling Problems (Alder & Colvin) Summarizes the basic rules governing expenditure responsibility and then considers ten puzzling problems involving expenditure responsibility.
Grants by Private Foundations: Expenditure Responsibility (IRS) Information on expenditure responsibilities of private foundations.
Community Foundations and Advocacy (Bolder Advocacy) A quick fact sheet about community foundations' participation in lobbying activities.
Rules and Regulations of Foundation Advocacy (Bolder Advocacy) Resources on the rules and regulations surrounding foundation advocacy work.
Advocacy Funding: The Philanthropy of Changing Minds (GrantCraft) << (that's us!) In this guide, contributors explain that advocacy creates many opportunities to improve public policy through work that is well within the limits of the law. The guide offers resources and strategies for planning your work, reaching your audience, assessing impact, and more.
IRC 501(c)(4) Organizations (IRS) A detailed discussion of the exemption requirements for section 501(c)(4) organizations. This is material prepared by IRS to train its agents. Know of any additional resources? Leave them in the comments.