501(c)(3) Organizations and Nonpartisan Voter Education Activity
by Amanda Adams*, 1/24/2008
An article in the Chronicle of Philanthropy ($$) discusses the difficulty 501(c)(3) nonprofit groups face if they want to know how candidates stand on issues. They must confidently understand the Internal Revenue Service (IRS) rules prohibiting charities from engaging in partisan politics. Unfortunately out of fear, many groups simply do not get involved even though it can be done in a legal manner. Gary Bass, executive director of OMB Watch, was quoted in the article; "organizations are right to be wary because the IRS rules governing political activity by groups that have charity status under Section 501(c)(3) of the Internal Revenue Code are vague." The IRS determines whether a group has violated the law with a "facts and circumstances" test rather than providing a precise, definition what is exactly legal.
To read the IRS guidelines on political activity by charities, click here.
A great example of nonprofits getting involved is the Primary Project started by the National Council of Nonprofit Associations and its affiliate the Nonprofit Congress, in which nonprofit leaders have been asking presidential nominees three questions; "[1]What role has a nonprofit organization played in your life or career? [2] How would you strengthen the economic and social capacity of such organizations? [and 3] How would you work with nonprofit groups to achieve your vision for America?"
In addition, BNA Money and Politics ($$) reports that "charities are responsible for not only for what's on their Web sites, but where visitors may be directed." The IRS "continues to rely on facts and circumstances to determine whether such links violate the strict prohibition against 501(c)3 interventions in political campaigns."
