Legal — 1% Treaty

Summary

Endorsement of the 1% Treaty by a 501(c)(3) organization is not lobbying under U.S. tax law, does not involve participation in a political campaign, and does not constitute support for any specific domestic legislation. It is an expression of institutional support for an international policy principle.

Why this is not lobbying

Under IRC §4911 and Treasury Regulations, lobbying requires a communication that refers to specific legislation and expresses a view on it. The 1% Treaty is not pending legislation in any jurisdiction. It is a proposed international framework principle. Publicly expressing support for a policy idea does not meet the definition of a lobbying communication.

Why this is not campaign activity

501(c)(3) organizations may not participate in, or intervene in, any political campaign on behalf of or in opposition to any candidate for public office. The 1% Treaty endorsement names no candidate, takes no position for or against any candidate, and does not coordinate with any campaign. It is policy advocacy in the broad sense permitted to charitable organizations.

Historical precedent

Charitable organizations have long signed onto international policy declarations — from the Universal Declaration of Human Rights to more recent global health frameworks — without implicating their tax-exempt status. The 1% Treaty endorsement follows the same pattern.

What endorsement commits your organization to

Public display of your organization's name and logo on the supporters page.
A single optional public statement (up to a few sentences) that appears beside your logo.
No ongoing obligations. No financial contributions. No signatures on unrelated documents.

Withdrawal

An organization may withdraw its endorsement at any time by contacting the site administrator. Removal is processed within seven days.

Full treaty text

The canonical treaty text is available at /treaty. Counsel should review the full text before approving endorsement.