Lobbying can be an effective method for a tax-exempt organization to advance its mission. The Internal Revenue Code places limits on lobbying by some tax-exempt organizations, and requires tracking and reporting by others. Lobbying is also regulated by local, state, and federal jurisdictions, which have varying definitions, exemptions, registration thresholds, and reporting requirements. Therefore, it is important that tax-exempt organizations are aware of any limits, registration and reporting requirements, and tracking methods, before engaging in lobbying.