Malcolm Rivera
Non-profit organizations play a crucial role in society by advocating for various causes and engaging in lobbying activities. However, when it comes to political campaigns, the situation is more complex. While non-profits are permitted to engage in advocacy and lobbying, they must be cautious not to intervene in or endorse specific candidates or parties directly. This restriction is particularly prominent for 501(c)(3) tax-exempt organizations, which are absolutely prohibited by the Internal Revenue Code from participating in any political campaign activity. Non-profit leaders can publicly endorse candidates but must clearly express that these views are their own and not the organization's. Non-profits can contribute indirectly to politics by providing non-partisan support to registration drives, voter education, and debates, but they must maintain their objectivity and avoid any form of fundraising for political campaigns.
| Characteristics | Values |
|---|---|
| Can a not-for-profit fund political campaigns? | No, not-for-profits are prohibited from funding political campaigns. |
| Can a not-for-profit endorse a candidate? | No, not-for-profits cannot endorse a candidate. However, nonprofit leaders can publicly endorse a candidate as long as they do not use the nonprofit to communicate their endorsement and make it clear that their views do not represent the organization. |
| Can a not-for-profit engage in political activity? | Yes, but it must be non-partisan. Not-for-profits can invite candidates to speak in a personal capacity, not as a candidate. They can also conduct non-partisan voter registration drives, voter education programs, and candidate debates. |
| Can a not-for-profit take a political position on controversial issues? | Yes, but they must not indicate that one candidate is favored or opposed and must avoid engaging in substantial legislative activities or lobbying. |
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What You'll Learn
- Nonprofit leaders can endorse a candidate, but not via the nonprofit
- Nonprofits can engage in advocacy and lobbying, but not substantial legislative activities
- Nonprofits can invite candidates to speak, but not in their capacity as a candidate
- Nonprofits can conduct voter registration and get-out-the-vote drives
- Nonprofits can take a political position on controversial issues, but not in a way that indicates support or opposition of a candidate
Nonprofit leaders can endorse a candidate, but not via the nonprofit
Nonprofit organizations are prohibited from directly or indirectly participating in or intervening in any political campaign or endorsing any candidate for elective public office. This includes making contributions to political campaign funds or making public statements of position, either verbal or written, in favour of or in opposition to any candidate. Violating this prohibition may result in the denial or revocation of tax-exempt status and the imposition of certain excise taxes.
However, this does not mean that individuals associated with nonprofits are also prohibited from expressing their political views. Nonprofit staff, board members, and volunteers do not give up their freedom of speech rights simply because they are affiliated with a nonprofit organization. As such, they are permitted to support candidates for office, make campaign contributions, and even run for office themselves.
The key distinction to make is that these individuals must not imply that their personal political positions are made on behalf of the nonprofit organization. They must clearly indicate that their comments are not intended to represent the views of the organization. Nonprofit leaders should avoid making endorsements via the organization's website, social media accounts, email list, newsletter, bulletin, podcast, radio and TV programs, and other official forums.
Furthermore, while nonprofits cannot endorse specific candidates, they can engage in nonpartisan election-related activities. This includes voter registration, get-out-the-vote efforts, and voter education. Nonprofits can also provide basic, nonpartisan information about the election process and participate in policy-related events that are not explicitly tied to a political party or candidate.
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Nonprofits can engage in advocacy and lobbying, but not substantial legislative activities
Nonprofits can engage in advocacy and lobbying, but they must be careful not to intervene in any political campaign or endorse a particular candidate, as this would violate their tax-exempt status. Nonprofits are permitted to engage in nonpartisan activities such as voter registration drives, voter education programs, and candidate debates, as long as they do not show bias towards any candidate or political party.
Lobbying is a form of communication with decision-makers about existing legislation and urging a particular vote. While charitable nonprofits are allowed to lobby, they must be careful not to expend more than an "insubstantial" amount of energy, finances, or other resources on these activities. If they cross this threshold, they may be subject to IRS penalties and lose their tax-exempt status.
Nonprofits can take a political position on controversial issues that divide candidates, but they must do so in a way that does not indicate support or opposition to a particular candidate. They must also avoid engaging in substantial legislative activities, commonly known as lobbying, by attempting to influence legislation. This includes urging their members or employees to contact any federal, state, or local legislative body to propose, support, or oppose legislation. Nonprofits that do engage in legislative activities must report them on Form 990, Schedule C.
It is important to note that while individual nonprofit leaders can publicly endorse a candidate, they must clearly indicate that their comments do not represent the views of the organization. Nonprofits must be cautious and scrupulously maintain a nonpartisan position to avoid jeopardizing their tax-exempt status.
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Nonprofits can invite candidates to speak, but not in their capacity as a candidate
Nonprofits play an important role in educating the public about issues that affect the community and those served, such as through voter education activities and candidates' forums. They can invite candidates to speak, but they must be very careful not to endorse or oppose any candidate or political party. This is known as maintaining a scrupulously nonpartisan position.
If a candidate for public office asks to speak at a function, the nonprofit should say "no" if the candidate plans to talk about their campaign. They should only say "yes" if the candidate will focus on the charitable nonprofit and topics related to its mission, and if other candidates are also invited. It is difficult to "control the message" when a candidate is speaking, so many nonprofits avoid the risk of losing their tax-exempt status by saying no to candidates altogether.
Nonprofits may invite candidates to speak in a personal capacity, rather than in their capacity as a official candidate, if they are chosen to speak for reasons other than their candidacy for public office. The nonprofit and the candidate should avoid referencing the election and instead focus on the non-political capacity in which the individual is appearing. All candidates should be invited and given relatively equal time and opportunity to participate.
Nonprofits are permitted to engage in advocacy and lobbying, but these activities are treated separately from political campaigning under the law. Lobbying involves communicating with decision-makers about existing legislation and urging a vote for or against. Charitable nonprofits that engage in a "substantial" amount of lobbying may be exposed to IRS penalties and excise taxes.
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Nonprofits can conduct voter registration and get-out-the-vote drives
Nonprofit organizations are prohibited from directly or indirectly participating in any political campaign or intervening on behalf of or in opposition to any candidate for elective public office. This includes making contributions to political campaign funds or making public statements of position. However, nonprofits are permitted to engage in advocacy, lobbying, and legislative activities, which are treated separately under the law. Lobbying involves communicating with decision-makers about existing legislation and urging a vote for or against it. Nonprofits that engage in a "substantial" amount of lobbying may be subject to IRS penalties.
While nonprofits must remain nonpartisan, they can conduct voter registration and get-out-the-vote (GOTV) drives. These activities must be conducted in a neutral and non-partisan manner without reference to any specific candidate or political party. Voter registration drives can help ensure that the electorate reflects the diversity of the communities served by the nonprofit. Nonprofits can use targeting and messaging to encourage voter registration and participation. They can also provide transportation to registration sites and polling places and set up phone banks to communicate with potential voters.
It is important to note that voter education and registration activities must not be conducted in a biased manner that favors or opposes any candidate. If a nonprofit is found to engage in partisan campaign activities, it may lose its tax-exempt status and be subject to excise taxes. To maintain compliance, nonprofits should refer to relevant sections of the Internal Revenue Code, such as Section 4945(f), which outlines the requirements for voter registration drives conducted by private foundations.
Additionally, when a corporation, labor organization, trade association, or incorporated membership organization incurs expenses exceeding $2,000 for voter drives or GOTV drives, they must report these payments on Form 7. These organizations can conduct registration and GOTV drives directed at the general public, expressly advocating for or against specific candidates or parties. However, these drives must be independent and not coordinated with any candidate or political party.
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Nonprofits can take a political position on controversial issues, but not in a way that indicates support or opposition of a candidate
Nonprofits are prohibited from directly or indirectly participating in or intervening in any political campaign on behalf of or in opposition to any candidate for elective public office. This includes making public statements of position (verbal or written) in favour of or in opposition to any candidate. However, nonprofits are allowed to engage in non-partisan voter registration and voter education activities, such as presenting public forums and publishing voter education guides, as long as they are conducted in a non-partisan manner.
Nonprofits can take a political position on controversial issues that divide candidates, but they must be careful not to indicate support for or opposition to any particular candidate. This means that nonprofits should avoid engaging in substantial legislative activities, commonly known as lobbying, and should not urge their members or employees to contact any federal, state, or local legislative body to propose, support, or oppose legislation. Nonprofits that do engage in legislative activities must report them on Form 990, Schedule C.
It is important to note that while individual nonprofit leaders can publicly endorse a candidate, they must not use the nonprofit to communicate their endorsement and must clearly indicate that their comments do not represent the views of the organization. Nonprofit leaders should avoid making partisan comments at organization functions or in organization publications and should not endorse any candidate through the organization's website, social media accounts, email lists, newsletters, bulletins, podcasts, or other organization forums.
Nonprofits can contribute to the field of politics by providing non-partisan support to registration drives, voter education programs, and candidate debates. When inviting candidates to speak at events, nonprofits should ensure that the focus is on non-political topics related to the nonprofit's mission and that all candidates are given equal opportunities to participate.
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Frequently asked questions
No. Nonprofit organizations are prohibited from making monetary contributions to political campaigns.
No. Nonprofits must remain non-partisan and avoid any campaign activity, including fundraising. However, nonprofit leaders can publicly endorse a candidate in their private capacity, as long as they do not use the nonprofit to communicate their endorsement.
Yes, but the nonprofit should maintain a non-partisan setting and avoid any discussion of the candidate's campaign or election. The candidate should be invited to speak in a personal capacity, not as a candidate.
Yes, but they must avoid indicating support or opposition to a particular candidate and should not engage in substantial legislative activities or lobbying. Nonprofits can engage in non-partisan voter registration, voter education, and candidate debates.
