Articles
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. Read More
On March 14, 2006 Internal Revenue Service (IRS) experts joined Tax Talk Today to provide information for section 501(c)(3) charitable organizations on what they can and cannot do when an election campaign is underway. They explained the rules, provided examples to highlight acceptable activity, and discussed the IRS’s Political Activity Compliance Initiative (PACI) for this election year. The program and materials can be downloaded from the web. See more… Read More
On Feb. 24, 2006 the Internal Revenue Service (IRS) published a fact sheet for charities and religious organizations that "is intended to help organizations understand what they can and cannot do when an election campaign is underway." The guidance covers activities that brought IRS scrutiny on groups during the 2004 election, including voter mobilization, individual activities by leaders, voter guides, candidate appearances, issue advocacy, business activity, web sites and combined activities. It includes 20 examples of allowable and unallowable activities, but the IRS stresses it does not cover every situation. This article summarizes the fact sheet. For the full text click here. Read More
An NPAction user asks: "I recently read that the Bush campaign has been emailing people in Pennsylvania and asking them to organize "friendly congregations" where supporters can meet, sign up voters, and generally campaign for the Bush/Cheney ticket. As far as I know, churches are 501(c)(3) organizations and can't participate in partisan electioneering. Is this legal?" Read More
Can a Parent Teacher Organization hold a meeting at a school while voting is taking place there? Read More
With the election season already underway, many people and organizations have started voter registration drives, public education campaigns around key issues, and support or opposition for candidates. Read More
Q: I read a news article that said a nonprofit 501(c)(3) group is sharing office space with Ralph Nader's presidential campaign. Isn't this illegal? Get the Answer
This checklist summarizes IRS rules for 501(c)(3) organizations for conducting candidate debates, sending out candidate questionnaires and voter guides, briefing candidates on your issues and activities, registering voters and helping them get to the polls. Read More