Tides encourages its fiscally sponsored 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. Tides fiscally sponsored 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 fiscally sponsored projects from engaging in direct or implied support or opposition of any candidate or party.