- 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).
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- 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.
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- 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.
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- 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.