Tides encourages projects to engage in forms of lobbying and political activities permissible under our 501(c)(3) designation. We are obliged to track all such activities, as the IRS places a cap on total lobbying expenditures. Projects may always engage in non-partisan research and get-out-the-vote efforts. IRS regulations for 501(c)(3) nonprofit organizations such as Tides preclude projects from engaging in direct or implied support or opposition of any candidate or party.