What the Internal Revenue Service says about election-year activities and the prohibition on political campaign intervention for section 501(c)(3) organizations:
"Under the Internal Revenue code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office.
"Political campaign intervention includes any and all activities that favor or oppose one or more candidates for public office.
"The prohibition extends beyond candidate endorsements. Contributions to political campaign funds or public statements of position (verbal or written) made by or on behalf of an organization in favor of or in opposition to any candidate for public office clearly violate the prohibition on political campaign intervention.
"Distributing statements prepared by others that favor or oppose any candidate for public office will also violate the prohibition. Allowing a candidate to use an organization's assets or facilities will also violate the prohibition if other candidates are not given an equivalent opportunity.
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"The political campaign intervention prohibition is not intended to restrict free expression on political matters by leaders of organizations speaking for themselves as individuals. Nor are leaders prohibited from speaking about important issues of public policy. However, for their organizations to remain tax-exempt under section 501(c)(3), leaders cannot make partisan comments in official organization publications or at official functions of the organization.
"The prohibition applies to all campaigns, including campaigns at the federal, state and local level.
"Violation of this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes."
Source: IRS fact sheet FS-2006-17
