501(c)(3) campaign intervention reminder

Election Season Reminder: 501(c)(3) Political Campaign Intervention Rules

If your organization holds 501(c)(3) tax-exempt status, it is absolutely prohibited from participating or intervening in any political campaign -- directly or indirectly -- on behalf of or in opposition to any candidate for public office. Violating this rule can result in the revocation of your tax-exempt status.

What you cannot do:

• Endorse or oppose a candidate for public office
• Make donations to a political campaign
• Rate candidates in a way that favors or opposes one over another
• Use organizational resources (staff time, facilities, communications) for partisan purposes

What you can do:

• Conduct neutral, nonpartisan voter education and registration drives
• Host forums, provided they are structured in a neutral, nonpartisan manner & provides equal opportunity to all candidates seeking the same office
• Encourage civic participation through get-out-the-vote campaigns, if conducted in a non-partisan manner

Key IRS resources to keep on hand include the IRS 501(c)(3) Ban Overview, and IRS Political Campaign Intervention FAQs, which provides detailed examples of permissible and prohibited activities. Religious organizations should also review IRS Publication 1828.

If you have questions about how these rules apply to your organization's specific activities, contact us. Staying compliant is critical to protecting the tax-exempt status your mission depends on.