Election Year Issues for 501(c)(3) Organizations


501(c)(3)s and Political Activities

*Political campaign intervention is prohibited.

– Ban applies to political campaigns at all levels of government—federal, state, and local.

– Consequences:

* Loss of tax-exempt status

* Excise taxes

*Lobbying permitted provided it is not a substantial part of the organization’s activities.

*Campaign finance laws

*Federal law prohibits corporate political contributions

– Same rule applies in many, but not all, states

*Lobbying disclosure laws (federal, state, local)

– Registration

– Reporting

Please see full presentation below for more information.

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