Organizations exempt under 501(c) (3) are prohibited from engaging in political activities, but this doesn’t mean your organization cannot participate in the process. What’s allowed and what isn’t?
Basically, activities done in a non-partisan manner do not constitute prohibited political activity. Organizations can also advocate for or against ballot initiatives, but this must be an insubstantial activity.
A 501(c) (3) is not allowed to do the following:
- Make political contributions
- Endorse a candidate
- Speak in favor or against a candidate for political office
- Use the organization’s property (phones, faxes, supplies, etc.) in support of or against a campaign
- Lease space to campaigns
- Provide volunteers to work on a campaign
- Use the organization’s mailing list or lists of members for a campaign
- Write letters to the editor or other public communications in support of or against a candidate during an election period
However, a 501(c) (3) can do the following to inform voters of the issues:
- Voter education (candidate forums, candidate questionnaires, voting record reports)
- Get-out-the-vote activities
- Voter registration
These activities must be done without any stated or implied endorsement of a particular candidate or party.
This is a broad overview of the allowed and unallowed activities. If you are uncertain regarding a particular activity, ask for professional advice.