Election-Related Activities and 501(c)(3) Nonprofits

Key Benefits of Electoral Activities It complements legislative, regulatory and administrative advocacy work. It raises the visibility of an organization’s issues before the voting public. It engages citizens in the democratic process. It builds key relationships with future policymakers.

Key Points About Electoral Activities 501(c )(3) charitable organizations are absolutely prohibited from intervening in support of, or opposition to, a candidate. However, 501(c)(3)s do not have to sit on the sidelines if they participate in electoral activity in a scrupulously nonpartisan manner. (Note: This tutorial refers to 501(c)(3) nonprofits as “public charities” because this is the term the IRS often uses for these organizations.)

The Principle of Non-Partisanship The Principle of Non-Partisanship Nonprofits may not support or oppose candidates or political parties Unlike the lobbying law that has wide latitude for participation, there is a strict prohibition against partisan political activity by charitable nonprofits. The IRS can revoke tax-exemption for a single violation.

A Few Cardinal Don’ts Don’t provide cash contributions or in-kind office space or services for candidates or campaigns. Don’t endorse or otherwise give a candidate official support. A public charity’s individual staff members can give personal support, but not in the name of their organization. Don’t allow political fundraising, distribution of campaign literature, or other campaign activity to occur on the nonprofit’s premises.

A Few Cardinal Do’s Charitable nonprofits may continue normal lobbying activities during the legislative session even when it is during a political campaign (except for broadcast ads during an election). If you include candidates in an event, such as a candidate forum, include all candidates on equal terms.

Permissible Nonpartisan Activities for 501(c)(3)s Voter Registration Candidate Forums Candidate Questionnaires Voting Records Voter Guides

Voter Registration Choosing a Target Group – It’s okay to target historically disadvantaged populations – It’s not okay to target ideological groups: liberal, conservatives, etc. Choosing a Geographic Area – It’s okay to target an area because it has historically low voter turnout – It’s not okay to target an area because it has a close race Choosing Content – It’s not okay to state positions on the issues

Can a 501(c)(3) invite candidates to a public forum? YES, if it: Invites all candidates; Conditions the forum on the appearance of at least two candidates for the same office; Is evenhanded in promotion; Doesn’t state its views or comment on candidates’ views; and Gives all candidates equal opportunity to answer questions.

Can a 501(c)(3) publish information from the public forum? Yes, in its newsletter, if: – published regularly, and – circulation is limited to its members. Candidates should be given equal opportunity to give their views.

What about questionnaires to candidates? Nonprofits with broad range of concerns (i.e., League of Women Voters) can safely disseminate responses from questionnaires. Questions must: – cover a broad range of concerns, – be framed without bias, and – given to all candidates.

What about distributing incumbents’ voting records? Okay, but only if: – Done throughout the year, not just during the campaign; – Covers a broad range of legislation; – Does not editorialize or imply approval or disapproval of any incumbent or their voting record; and – Does not identify whether a given incumbent is up for re-election.

Voter Guides The key is nonpartisanship. The IRS looks to see if the writing and format are biased in any way, e.g.,: – flattering or unflattering candidate pictures, – biased descriptions of candidates’ records, – selection of a narrow range of issues that favor one candidate, – selection of only issues on which the 501(c)(3) has taken a position.

When does an election campaign begin? When someone formally or informally announces their candidacy for office, including by: – A public announcement, – An official filing, – Forming a fundraising or exploratory committee, or – Being the object of a “Draft X for Y Position” campaign.

What about visits by candidates to a public charity’s facility? Okay, if initiated by the candidate, but all other candidates should also be invited. Candidates cannot fundraise or distribute campaign literature on your premises.

Now, here is a quiz…..

A local charity is conducting a bike-a-thon fundraiser during the Congressional elections. At the beginning of the event, a candidate for Congress shows up, unannounced, wants to participate in the bike-a-thon, make a brief two minute campaign statement, and pass out campaign literature. Is this allowed?

Answer... The candidate can participate in the bike-a-thon as a private citizen, but not as a candidate for public office. She cannot make a statement or pass out campaign literature. The nonprofit leaders should make this clear to the candidate.

Is it legal? A local public charity is conducting a voter registration drive outside its facility. Along with voter registration instructions, volunteers give out a list of candidates who have voted for bills supported by the charity over the last year.

Answer... No, this is not legal. The IRS could read this as an implied endorsement for the candidates the charity has identified. Alternative: The charity could create a voting scorecard, but must: – Set up a system where it is tracking votes of elected officials or a broad range of issues; – Disseminate the score cards throughout the year without bias; and – Not give out this information during voter registration.

State law should be consulted for further restrictions, if any, on activities relating to state or local elections. Federal election law also applies to federal election activities.

Still have questions regarding election-related activities? Contact CLPI at (202) or at Visit CLPI’s Web site for additional resources on election-related activities at