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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Published In: Elections & Politics Updates, Nonprofits Updates

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.

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