Consult Valuable Resources About How To Do Nonprofit Advocacy Legally

Posted: January 24th, 2008 | Filed under: Nonprofits and Elections

Rights of Non-Profits to Do Advocacy

Election Resources
Know the Rules FROM INDEPENDENT SECTOR

(http://www.independentsector.org/election_rules)

· Although 501(c)(3) tax-exempt organizations cannot engage in partisan political activity and are limited in
the amount of lobbying they can do, they are permitted to engage in a variety of nonpartisan voter education and voter participation projects. Such projects may include public education, advocacy on controversial policy issues,
and efforts designed to increase voting by disadvantaged or excluded groups in society. Know the Rules describes some of the types of election-related activities 501(c)(3)s can engage in and provides an explanation on the general rules that apply in this area. The materials presented on these pages concentrate mainly on section 501(c)(3) organizations that qualify as public charities with some attention to private foundations, and 501(c)(4) groups.

· Because the application of law is fact-sensitive and context is critical, these pages are meant to provide you
with general guidelines only and should not be relied upon as legal advice. Questions often arise in gray areas of the law, where there is no obvious right or wrong answer, and in these cases organizations should consult
their own counsel or tax advisors to receive guidance. In addition, it is important that all organizations consult their state election laws to ensure that all activities in which they seek to engage are permitted under state law.

· Organizations should also be aware of the recent Supreme Court decision in Citizens United v. the Federal Election Commission that allows corporations, unions and some nonprofits to spend money on campaign communications supporting or opposing candidates. 501(c)(3) nonprofits are still prohibited from engaging in such partisan political communications, but legislative proposals in response to the decision could impact issue
ad activity by 501(c)(3)s.

· Finally, note that the pages presented here deal only with tax issues and not with the Federal Election
Laws, which generally do not affect 501(c)(3)s as they can only engage in nonpartisan election activities. However, 501(c)(3) organizations that wish to broadcast issue ads that mention federal candidates during election times should review the Federal Election Commission rules on electioneering communications.

· Download the Rules

SOME PARTICULAR EXAMPLES OF ACTIVITIES ALLOWED AND PROHIBITED

Working for the election of a particular candidate, whether at the federal, state or local level, is strictly prohibited for 501(c)(3) organizations and is cause for the organization to lose its tax-exempt status. Employees, members or officers of 501(c)(3) organizations are not prohibited from participating in a political
campaign, provided that they say or do everything as a private citizen and not as spokespersons for the organization or while using the organization’s resources.

Examples of activities that are permissible for 501(c)(3) organizations:

· Nonpartisan voter registration drives that educate the public about the importance of voting. These
activities cannot be biased for or against any candidate or party.

· Educating all candidates and political parties about your organization’s issues.

· Inviting candidates to meetings or to public forums sponsored by the nonprofits. The invitation must be
extended to “all serious candidates.”

Examples of activities that is not permissible for 501(c) (3) organizations:

· Endorsing or opposing a candidate.

· Making any campaign contribution.

· Coordinating activities with a candidate.

For more information on election activity please see:
Center for the Lobbying in the Public Interest www.clpi.org. and National Council of Non Profit Associations http://www.npaction.org/resources/Election_tool_kit2.pdf

Advocacy Toolkits for Nonprofits