Presented by Arts Alliance Illinois YES or NO for NPOs Elections dos and don’ts for 501c3s Presented by Arts Alliance Illinois 1

Nonpartisan voter registration and get-out-the-vote Nonpartisan candidate surveys and forums Educate candidates on your issue Advocate for your issues during an election Support or oppose ballot measures According to Nonprofit Vote, there is a wide range of nonpartisan activities a nonprofit may engage in to encourage voter participation and promote voter education. Among the most common are to: Nonpartisan voter registration and get-out-the-vote: * Conduct or promote voter registration * Educate voters on the process of voting * Encourage and remind people to vote * Participate in get-out-the-vote activities * Become a poll worker or volunteer at the polls Nonpartisan candidate surveys and forums: * Distribute non-partisan sample ballots, candidate questionnaires, or voter guides * Sponsor a candidate forum Educate candidates on your issues Advocate for your issues during an election Support or oppose ballot measures as a lobbying activity * Remember, 501c3s CAN engage in a limited amount of lobbying 2

Do NOT endorse or oppose candidates Do NOT make a campaign contribution to a candidate Do NOT rate candidates on who is most favorable to your issue Do NOT let candidates use your facilities or resources unless they are made equally available to all candidates at fair market value A 501c3 organization may not conduct partisan activities to support or oppose any candidate for public office, including: * Endorse a candidate * Make a campaign contribution to or an expenditure for a candidate * Rate candidates on who is most favorable to their issue * Let candidates use any of its facilities or resources, unless those resources are made equally available to all candidates at their fair market value 3

Test your new-found knowledge of election dos and don’ts for 501c3s Pop Quiz! Test your new-found knowledge of election dos and don’ts for 501c3s

YES or NO? A theatre circulates a policy brief on issues impacting the performing arts community to local, state, and federal elected officials.

You are allowed to create a public policy agenda and educate the public, legislators, and candidates about its issues. You are allowed to create a public policy agenda and educate the public, legislators, and candidates about its issues.

YES or NO? The policy brief urges the General Assembly to pass the Live Theatre Production Tax Credit Act and other tax incentives for theatres.

Your public policy agenda can identify specific legislative goals and objectives.

YES or NO? The theatre’s state representative co-sponsored the Live Theatre Production Tax Credit Act. It plans to say thank you by endorsing his re-election bid in 2012.

You cannot endorse or oppose candidates You cannot endorse or oppose candidates. There are alternative ways to let voters know the stances of candidates, such as nonpartisan candidate surveys or forums. You cannot endorse or oppose candidates. There are alternative ways to let voters know the stances of candidates, such as nonpartisan candidate surveys or forums.

A theatre participates in a Lobby Day sponsored by the League of Chicago Theatres.

A 501c3 can organize and participate in a Lobby Day.

While meeting with its alderman, the theatre agrees to host her upcoming fundraiser at their venue.

This is permissible as long as the theatre has a pre-existing policy about renting the facility and the theatre that makes its venue available to all other candidates and charges the fair market value for the facility. This is permissible as long as the theatre has a pre-existing policy about renting the facility and the theatre that makes its venue available to all other candidates and charges the fair market value for the facility.

In addition, the executive director of the theatre offers to serve on the host committee for a fundraiser being planned at a private residence.

This is permissible as long as she works for the candidate outside of her official capacity as executive director. This is permissible as long as she works for the candidate outside of her official capacity as executive director. She may not volunteer while “on the clock” or use her work email account. She may not speak in favor of the candidate in her organization’s communications or at her organization’s functions. The IRS encourages 501c3 leaders who speak or write in their individual capacity to clearly indicate that their comments are personal and not intended to represent the views of the organization.

This same theatre is popular with U This same theatre is popular with U.S Senator Dick Durbin, who is in the middle of a 6-year term. They offer him free tickets to their upcoming show.

The general rule is that an organization may make individual gifts of up to $49.99 in value to an elected official or their staff, up to a total of $99.99 in value per year. The general rule is that an organization may make individual gifts of up to $49.99 in value to an elected official or their staff, up to a total of $99.99 in value per year.