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.

These include issue advocacy, debates, candidate questionnaires, publication of voting records and voter registration drives. In order to remain nonpartisan 501(c)(3)s must ensure the substance, form and context of these activities avoid any appearance of support or opposition for any candidate. It is helpful for the organization to have a track record of concern with policy and legislative issues. Violation of the ban on electioneering can lead to loss of tax exempt status.

The IRS has developed specific rules for different types of electoral activities by 501(c)(3)s. The following is a summary:

• Issue Advocacy: A 501(c)(3) organization may conduct nonpartisan public education campaigns about issues that relate to its charitable purpose, even during an election season. To remain nonpartisan the group's focus should be on the broader issues and not make comparisons between candidate proposals or positions. A 501(c)(3) should not coordinate its educational message through formal or informal channels with a candidate or political party or use issue advocacy to electioneer by implication. For example, 501(c)(3)s may not encourage people to "vote green." A disclaimer of any affiliation or preference for a candidate or political party should be included on voter education literature.

• Candidate forums and debates: 501(c)(3) organizations can sponsor debates and forums if all candidates are treated in a fair and impartial manner. All viable candidates must be invited to the debate, which should be held at a location free of political considerations. A broad range of issues of importance to the audience should be addressed. Questions should be developed and presented by impartial persons who are independent of the organization. The moderator must state that positions of the candidates do not reflect the position of the organization. Results of the forum may be reported without editorial comment and circulated through the group's normal channels of communication.

• Candidate questionnaires: Questionnaires must be framed in a way that does not suggest right or wrong answers or reflect the organization's agenda. The questionnaires must be distributed to all candidates. Responses can limited to a set number of words and be tabulated and distributed as a voter guide. The responses should not be edited, summarized or characterized in any way. The format of the completed guide should not create an appearance that any candidate is acceptable or unacceptable to the organization.

• Legislative Voting Records: Publication of legislative voting records is considered an educational and lobbying activity, even if published during an election season, IF there is no appearance of endorsement or opposition to any candidate based on evaluation of their past voting record. The IRS requires publication of voting records for all incumbents in the 501(c)(3) organization's region and bans any indication of which legislators are up for reelection. The 501(c)(3) may include an evaluation of the votes IF the publication is part of a continuing program to report on the organization's lobbying efforts. Circulation should be limited to regular distribution channels.

• Issue Briefings: 501(c)(3) organizations can advance their agenda by conducting issue briefings to inform candidates and party platform committees of their position and encourage them to support it. If a group offers these briefings it must extend the invitation to all candidates. If a candidate announces agreement with the organization's position, the 501(c)(3) cannot publicize the position to the media, the public, or its members.

• Criticism of Incumbents: If a 501(c)(3) has a track record of criticizing incumbents, as part of its lobbying efforts or otherwise, it may continue it do so during the election season. However, the focus should be on the issues, not the candidate, and no comparison to the opposing candidate's position should be made. The level of criticism should not be increased to coincide with the election.

• Voter registration and Get Out the Vote Activity (GOTV): Both the content of the GOTV message and the choice of audience must reflect a limited agenda: encourage exercise of the right to vote. For example, the organization cannot ask people contacted how they intend to vote. Sites for registration and Get Out The Vote (GOTV) drives cannot be chosen for reasons that relate to the results of the election. Instead, sites should be based on neutral criteria that result from the group=s underlying purpose or are the result of practical constraints.

  While the choice of people targeted by voter registration and GOTV drives cannot be based on political or ideological criteria, a 501(c)(3) may target disadvantaged or under represented groups, even if their historical voting pattern favors one party over another. The target group can also be defined by a set of common interests or problems that are broadly shared, such as farmers or women's groups.

• Candidate Use of Organization's Facilities and Mailing List: A 501(c)(3) organization can sell or rent its mailing list to a candidate if it does not initiate the transaction, charges fair market value and makes the list available to all candidates on the same terms. Meeting rooms can be rented out on a similar basis. Since the group has the burden of showing the sale or rental price is at fair market value, it is best to show value through previous sales or rentals in a non-campaign transaction.

• Training Programs: A 501(c)(3) organization can sponsor workshops to train voters, campaign workers and candidates IF it is nonpartisan in its recruitment, instructors, selection of students and curriculum. The program should be widely publicized, but can target underrepresented groups.