Political Activities By Non-Profit Educational Institutions


The 2012 election season is upon us. There will be hotly-debated contests throughout the nation, culminating in national and local contests this fall.

Each political cycle, schools face questions regarding their obligations (and limitations) when it comes to involvement by the school in various political activities. For example, can your school permit a student club to host one party's candidate on campus? Must you open the opportunity to other candidates? It is extremely important that you understand the IRS guidelines relating to a non-profit's political limitations so that you do not place the school's tax-exempt status in jeopardy.

Under the Internal Revenue Code, all section 501(c)(3) organizations (also known as non-profit organizations) receive exceptional tax treatment under federal law because they are tax-exempt and contributions to them are tax deductible. But the trade-off for this preferential tax treatment is a limitation on certain political activities.

Please see full article below for more information.

LOADING PDF: If there are any problems, click here to download the file.

Written by:

Published In:


DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Fisher & Phillips LLP | Attorney Advertising

Don't miss a thing! Build a custom news brief:

Read fresh new writing on compliance, cybersecurity, Dodd-Frank, whistleblowers, social media, hiring & firing, patent reform, the NLRB, Obamacare, the SEC…

…or whatever matters the most to you. Follow authors, firms, and topics on JD Supra.

Create your news brief now - it's free and easy »

All the intelligence you need, in one easy email:

Great! Your first step to building an email digest of JD Supra authors and topics. Log in with LinkedIn so we can start sending your digest...

Sign up for your custom alerts now, using LinkedIn ›

* With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name.