Quick Facts on Lobbying Data for 501(c)(3) Nonprofit Organizations   Lobbying Expenditures 1998   National Taxonomy of Exempt Entities Profile of 501(c)(3) Organizations, Including Lobbying Expenditures.       Key Findings: Overall, the organizations that reported lobbying expenditures for 1998 did not spend large sums of money on this activity. Just over 42 percent of the 3,515 organizations reporting these expenses spent less than $5,000 on lobbying in 1998. About 72 percent spent less than $25,000. Only 1 percent of the 3,515 spent more than $500,000. "Top 10" 501(c)(3) Spenders on Lobbying.       Key Findings: Six of the organizations in the top ten are from the health sub- sector and include several large health insurance groups that are organized as 501(c)(3)s. State Breakdown of 501(c)(3) Lobbying/Expenditures.       Key Findings: Nearly 48 percent of the organizations that report lobbying expenditures are based in eight states (California, Illinois, Maryland, Massachusetts, New York, Pennsylvania, Virginia, and Washington) and the District of Columbia. Furthermore, 64 percent of all lobbying dollars are spent by the organizations in these eight states and DC. Both high concentrations could be due to the large populations of these states, as well as the tendency of large, national organizations to have their headquarters in them, especially in the case of Maryland, Virginia, and Washington, DC.   Trends 1989-99 501(c)(3) Organizations that Lobby/(Expense data)       Key Findings:The number of organizations reporting lobbying expenditures increased throughout the past 11 years, from 1,605 in 1989 to 3,997 in 1999. At the same time, however, the entire universe of 501(c)(3) organizations was also expanding, so there is a rather stagnant percentage of groups reporting lobbying expenditures across the eleven-year period (1.2 percent in 1989 to 1.6 percent in 1999). Looking at lobbying expenditures in constant dollars, both the mean and median amounts spent for lobbying changed little over the decade. Total lobbying expenditures and total organizational expenses increased steadily across the time period, as the number of 501(c)(3) organizations grew. As a result, the ratio of lobbying expenditures to total organizational expenses remained nearly constant from 1989 to 1999. 501(c)(3) Organizations and Their 501(h) Status       Key Findings: The number of organizations that lobby and make the 501(h) election has increased from 1989 to 1999, both in number (405 to 1,694) and as a percent of all groups that lobby (25 percent to 42 percent).