With the presidential election coming up this fall, now is a good time to review the rules regarding charitable organizations’ involvement in political campaign activities.
Tax-exempt 501(c)(3) organizations are prohibited from directly or indirectly participating in or intervening in any political campaign on behalf of (or in opposition to) any candidate for elective public office. The price of doing so is high: excise taxes and possible loss of tax-exempt status. However, tax law allows organizations to conduct nonpartisan activities that educate the public and help people participate in the electoral process. Before your organization gets into the political arena, you need to know how to walk the line between the approved and prohibited activities.
Getting Out the Vote
Organizations can hold voter registration drives, publish voter election guides, host public forums, and conduct get-out-the-vote drives as educational activities. But take care not to cross over into political campaign intervention.
If you use a voter guide, conduct your activities in a fair and impartial manner and cover a wide range of issues. Focusing only on issues of interest to your organization could be viewed as an attempt to influence the election of a candidate sharing your views. Ranking candidates in voter materials and selectively presenting incumbent candidates’ positions or records or comparing those positions and records with those of other candidates also cross the line.
Introducing the Candidates
While your organization can’t contribute to a political campaign fund or support or oppose a candidate verbally or in writing, you may host a public candidate forum. To help ensure the forum is fair and impartial:
- Invite all qualified candidates
- Have the questions prepared and presented by an independent nonpartisan panel
- Ensure the discussion covers a broad range of issues of interest to the public
- Give each candidate an equal opportunity to speak
- Make sure the moderator and sponsor refrain from commenting on the questions, answers, and candidates
Talking the Issues
Your organization may advocate for or against issues as long as that advocacy furthers your mission–even if the issues divide candidates in an election. To avoid running afoul of restrictions against lobbying, ensure your message doesn’t encourage the public to make a comparison between a candidate’s position on an issue and the organization’s.
Also, review the political intervention rules with board members and leaders who routinely speak on behalf of your organization. Stress that they must state clearly that any partisan statements made in public are their personal opinion and do not reflect the views of the organization.
Out on the Web
Be aware that statements posted on your organizationís website are treated the same as statements in print materials and other media or made in a public forum. And, while links to candidates’ websites are not expressly prohibited, they can get your organization in trouble if you don’t:
- Link to every candidate’s official website
- Present links in an educational context and for informational purposes only
- Present links in a consistent, unbiased manner
