The IRS recognizes two forms of lobbying: direct lobbying and grassroots lobbying. Direct lobbying is defined as communication with any member or employee of a legislative body or with any government official or employee in an attempt to influence legislation. Grassroots lobbying is defined as any communication that attempts to influence legislation by affecting the opinions of the general public. Questions about lobbying with government money, how much lobbying is permitted, and allowable lobbying expenditures are answered. It is explained that legislation passed in 1976 clearly supports lobbying by nonprofit organizations. Finally, the strategizer outlines and provides examples for the types of activities that are not considered lobbying, such as meeting with legislators to discuss social problems and providing legislators with educational materials pertaining to specific legislation without calling for action on that legislation. Resources for more information about lobbying are identified.