Articles
501(c)(3) organizations are allowed to continue advocacy during an election season, provided it is not partisan. The tips in this article can help you avoid the appearance of supporting or opposing candidates when you are voicing opinions on issues, lobbying, publishing legislative voting records and scorecards, or criticizing the position of a public official. Read More
On Feb. 24, 2006 the Internal Revenue Service (IRS) published a fact sheet for charities and religious organizations that "is intended to help organizations understand what they can and cannot do when an election campaign is underway." The guidance covers activities that brought IRS scrutiny on groups during the 2004 election, including voter mobilization, individual activities by leaders, voter guides, candidate appearances, issue advocacy, business activity, web sites and combined activities. It includes 20 examples of allowable and unallowable activities, but the IRS stresses it does not cover every situation. This article summarizes the fact sheet. For the full text click here. Read More
With the election season already underway, many people and organizations have started voter registration drives, public education campaigns around key issues, and support or opposition for candidates. Read More