WASHINGTON BUREAU ∙ NATIONAL ASSOCIATION FOR THE ADVANCEMENT OF COLORED PEOPLE
TH
1156 15 STREET, NW SUITE 915 ∙ WASHINGTON, DC 20005 ∙ P (202) 463-2940 ∙ F (202) 463-2953
E-MAIL: [email protected] ∙ WEB ADDRESS WWW.NAACP.ORG
POLITICAL ACTIVITIES: A GUIDE FOR NON-PROFIT ORGANIZATIONS
YES, NON-PROFITS CAN:
Issue Briefs
and Candidate
Questionnaires
Legislative Voting
Records
Voter Registration
Get Out the Vote
(GOTV)
Candidate Forums
Issue and Candidate
Endorsement
Send questionnaires to candidates and ask
them where they stand on a broad set of
issues.
Distribute voting records;
This record must contain a variety of votes,
not just votes that track a particular agenda
(i.e.: only affirmative action votes).
Sponsor a voter registration drive;
Encourage people to vote.
Use organization’s vans to pick up people and
take them to the polls;
Arrange transportation pools;
Develop telephone banks;
Give directions to polling place locations;
Provide babysitting services.
Sponsor non-partisan candidate forums;
All legally qualified candidates for a given
office must be invited to appear;
Questioning must be non-partisan in nature,
broad, and cover a range of issues.
Support or oppose issues and initiatives as
long as they are not associated with a
candidate (YES: Support Summer Camp
Funding Initiative).
Write letters in support or in opposition to
an issue.
Fundraising
Support or oppose issues, initiatives, and
referendums about issues as long as they are
non-partisan and are not about a candidate
(YES: anti-death penalty, gun control,
funding for public housing, affirmative
action…).
NO, NON-PROFITS CANNOT:
Only send questionnaires to one candidate or
candidates in one party;
Distribute answers until making sure all answers
are accurate;
Compare candidate answers to the preferred
position of the organization (exception for
publications that are for DUES PAYING
members only – not for public distribution.)
Use an unfair or biased description of a
candidate’s position;
Use an unfair or disingenuous summary of a
candidate’s position;
Add commentary, editorialize, or compare
positions with organizations’ positions
(Candidate X voted in favor of a Death
Penalty vote – organization may not write in
the voting record that they are against the
Death Penalty; see exception above).
Only register one party;
Tell people who to vote for or what party to vote
for.
Suggest or tell people what candidate or party to
vote for;
Require individuals to reveal their party
affiliation.
Only invite one candidate or candidates from
one party;
Ask questions that are partisan in nature;
Ask only narrowly focused questions on a single
topic.
Write letters of support or opposition for
candidates or political parties on letterhead;
Distribute campaign literature;
Advocate voting for or against a candidate or
party;
Display campaign signs on organization’s
property (NO: Recall Mayor ___).
Contribute money to candidates or political
parties;
Solicit contributions for a candidate or on behalf
of a political party;
Donate to candidates’ political action
committees (PACs);
Establish a PAC;
Support or oppose a candidate or a partisan
issue campaign (NO: Republicans for Life or
Democrats for Choice. NO: Impeach Judge_ ).
This guide is for reference only. Contact your legal counsel prior to planning an event.
NON-PROFIT ORGANIZATIONS: PARTICIPATING IN POLITICAL ACTIVITIES
Tax-exempt organizations, charities, and houses of worship are absolutely prohibited from intervening in
political campaigns by endorsing or opposing political parties or candidates for public office under Internal
Revenue Code Section 501(c)(3). There is no non-profit or charitable organization exception allowed under
First Amendment, Free Speech law. The bar on political activities applies uniformly to 501(c)(3)
organizations and to churches. 501 (c)(3) organizations, employees and persons acting in an official
organizational capacity may not endorse or oppose candidates or political parties . The prohibition on
political activities applies to all elections, whether federal, state or local.
The IRS does allow charities and churches to engage in voter education activities. These educational
activities include:
·
·
·
·
Issue Briefings
Legislative Scorecards
Voting Records
Candidate Questionnaires
·
·
·
Hosting Candidate Forums
Voter Registration
Get Out The Vote (GOTV)
Use caution when using materials that aren’t specifically prepared by your members or other 501(c)(3)
organizations that you trust. Organizations have been held responsible for engaging in political activities for
distributing materials even when the materials were prepared by another organization. Many of the
organizations preparing election materials are 501(c)(4) organizations – though these are not-for-profit
organizations, they are allowed greater latitude in the use and distribution of election materials — and as such
are not restricted by the rules for 501(c)(3) charities and churches. The primary distinction between a
501(c)(3) and a 501(c)(4) is that donations to a 501(c)(3) are tax-deductible; donations to a 501(c)(4) are NOT
tax-deductible; both are, however, non-profit organizations. If an organization distributes materials prepared
by an outside group, which are determined to be partisan in character, the IRS has the legal authority to
penalize the organization even though it did not produce the materials.
Prohibited activities include:
· Letters of endorsement or opposition printed on organizational letterhead;
· Organizational sponsored distribution of campaign literature;
· Posters advising staff or members to vote for or against candidates;
· Campaign signs on the organization’s property;
· Other activities that could be potentially seen as endorsing or opposing a candidate.
All materials must be fair, unbiased, and presented in a non-partisan manner. Don’t summarize,
editorialize, or compare candidates or parties’ positions with the organization’s positions. The IRS views
any materials that exhibit bias (even unintentionally) in favor of or against any party or candidate
as prohibited political activity, even if you have a written disclaimer of any intent to make endorsements.
Penalties for violating the prohibition against electioneering include loss of tax-exempt status or
financial penalties that can be imposed on your organization’s Board and officials. Currently, there are several
organizations in jeopardy of losing their tax-exempt status. One Election 2000 case involves a prominent
minister. While introducing a candidate visiting his church, he stated the following: ―Although I’m not
allowed to endorse candidates, we all know this is the future Senator for our state.‖ Also, in 1999, a prominent
national organization lost its tax-exempt status for handing out voting materials that advocated for specific
candidates. The organization is currently appealing this decision in federal court.
It is important to be actively involved in the political issues that are important to the communities that
we live in, but we must also be careful how we participate as non-profit organizations.
This guide is for federal elections; state election rules vary. When in doubt, seek clarification from
your organization’s legal counsel.