This is for informatinal purposes only. This is not legal advice.

"The IRS has not given a specific definition of what "insubstantial" means, but courts have held that spending less than 5% of the organization's time and money is with acceptable limits. [Seasongood v. Commissioer, 227 F2d 907 (6th Cir. 1955)]. Another court held that spending as much as 10% of an organization's budget still qualified as an insubstantial amount of lobbying expenditures. [World Family Corp. v. Commissioner, 81 T.C. 958 (1983)]