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- Election Year Do’s and Don’ts for 501(c)(3) Organizations
Some would argue that charitable 501(c)(3) organizations are the "sleeping giants" of the democratic process. These community organizations have credibility, trust, and access to potential voters who have often been underrepresented in the electoral process. As such, they can be the catalyst for a dramatic increase in voter participation through legal, permissible, nonpartisan voter mobilization activities, voter registration, voter education, and get-out-the-vote (GOTV). Click here to read more.
- Legal Rules for Nonpartisan Voter Education, Outreach, and Participation by Nonprofits
Federal law prohibits Section 501(c)(3) tax-exempt groups from supporting or opposing candidates in elections. But there is a broad range of educational, nonpartisan electoral activities in which these groups can participate. Click here to read more.
- Continue issue advocacy during an election year!
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. Click here to read more.
- New! On June 1, 2007 the Internal Revenue Service (IRS) released Rev. Rul. 2007-41 which provides guidance to help charities and religious organizations avoid violating the prohibition on partisan intervention for or against candidates in elections. The ruling includes 21 examples and explanations charities and religious organizations can rely on in planning their get out the vote, voter education and mobilization activities. It is helpful step toward providing clearer definitions of allowable and unallowable activities, but does not establish any safe harbors or bright line rules. It addresses six categories of activities: voter education, registration and participation efforts, activities of individuals, candidate appearances, issue advocacy, renting facilities, mailing lists and other business activities, and web sites.
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On Aug. 3, 2007 OMB Watch sponsored a panel entitled: " The Pros and Cons of an IRS Bright Line Rule for Campaign Activities for Charities and Religious Organizations". Read More
Federal law prohibits Section 501(c)(3) tax-exempt groups from supporting or opposing candidates in elections. But there is a broad range of educational, nonpartisan electoral activities in which these groups can participate. Read More
On March 14, 2006 Internal Revenue Service (IRS) experts joined Tax Talk Today to provide information for section 501(c)(3) charitable organizations on what they can and cannot do when an election campaign is underway. They explained the rules, provided examples to highlight acceptable activity, and discussed the IRS’s Political Activity Compliance Initiative (PACI) for this election year. The program and materials can be downloaded from the web. See more… 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