Printable Version Email to a Friend Related Items Do's and Don't for 501(c)(3)s during an Election Season (Charity Lobbying in the Public Interest) Election Activities of Individuals Associated with 501(c)(3) Organizations (Alliance for Justice) Election Related Activities and Charitable Nonprofits (Charity Lobbying in the Public Interest) Election Year Activities for 501(c)(4) Social Welfare Organizations (Alliance for Justice) Permissible Election Activities Checklist (Alliance for Justice) Voter Education by Charities During a Political Campaign (Charity Lobbying in the Public Interest)

Nonprofits Can Continue Advocacy During Election Season

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.

Charity activity in this area must be nonpartisan in form and substance. This means it cannot support or oppose candidates, even indirectly. Violation of this rule can result in loss of tax-exempt status, as well as financial liability for directors and managers. Nonpartisan, however, does not mean organizations cannot express a point of view on issues during an election cycle.

Each of the following activities are completely legal, as long as your 501(c)(3) avoids any appearance of support or opposition to a candidate:

• Issue Advocacy and Public Education
• Legislative Lobbying
• Criticism of Incumbents
• Voting Records and Scorecards

The following checklist summarizes allowable advocacy activities by 501(c)(3) groups in an election year.

Issue Advocacy and Public Education

• Nonpartisan issue education directed to the public without comparing candidate positions
• Educational messages are not coordinated with a candidate or party
• Incumbent public officials can be invited to speak at issue-related meetings to inform and hear from constituents, but may not mention any matters related to re-election campaigns.

Legislative Lobbying

• Contacting members of legislative bodies (direct lobbying)
• Appealing to the general public to contact legislators in order to ask their support or opposition on specific legislation (grassroots lobbying)

Criticism of Incumbents
Permissible by a nonprofit during an election IF it:

• Has a track record of criticism on issues
• Does not confine its statements to, or increase the level of criticism during, an election cycle
• Focuses its criticism on issues, not a candidate (specific candidate, challenger, or incumbent?)
• Does not compare incumbent positions on issues with those of opposing candidates

Voting Records and Scorecards

• There must be no appearance of endorsement or opposition to re-election of any legislator based on evaluation of their past voting record;
• Votes of all incumbents in the region of the charity must be reported;
• There can be no indication of what legislators are up for re-election;
• No mention of opposing candidates or their positions can be made;
• Evaluation of votes is permissible IF it is part of a continuing program to report on the 501(c)(3)'s lobbying efforts and circulation is limited to those that normally receive such newsletters or communications.