Public Policy

Nonprofit Advocacy and Lobbying

Know the Rules

Election Dos and Don'ts for Public Charities (pdf)

Election Dos and Don'ts for Private Foundations (pdf)

Election Dos and Don'ts for 501(c)(4)s

Election Dos and Don'ts for 501(c)(3) Staff (pdf)

Candidate Forums

Candidate Questionnaires

IRS Insights on Nonprofit Political Activity (PPAN Call Summary)

Issue Advocacy vs. Electioneering (PPAN Call Summary)

IRS Guidance

Election 2008: Election Dos and Don’ts for 501(c)(3)s

In the nonprofit sector, election time often brings both a strong desire to mobilize citizens and encourage voter participation, as well a natural reluctance to do anything that may violate federal campaign finance or tax laws. Charitable organizations have an important role to play during elections. For example, they have the legal capacity to play a key role in educating and activating voters. Although 501(c)(3) organizations are prohibited from engaging in any partisan political activities, there are a wide range of ways in which nonprofit organizations may participate in the elections process. Organizations may help citizens register to vote, inform candidates for office about the important work of the sector, ask candidates to fill out questionnaires about issues, and convene a candidates forum, just to name a few. These dos and don'ts are outlined below.

Things you can do as a 501(c)(3) organization:

  • Conduct voter registration and nonpartisan get-out-the-vote efforts.
  • Educate the public on issues and encourage participation in the political process.  
  • Educate all candidates and political parties on your issues.  
  • Conduct or participate in a nonpartisan candidate forum.  
  • Make presentations on your organization’s issue to platform committees, campaign staff, candidates, media, and the general public.  
  • Work on behalf of a ballot measure.  
  • Continue your normal lobbying on issues.  (See new FEC rule if you broadcast issues ads during an election period.)
  • Rent or sell mailing lists to candidates at fair market value, if made available to all candidates.

Things you cannot do as a 501(c)(3) organization:

  • Endorse or oppose a candidate—implicit or explicit.  
  • Coordinate activities with a candidate.  
  • Contribute money, time, or facilities to a candidate.  
  • Set up, fund, or manage a PAC.


Last Updated: December 20, 2007



 



 
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