Understanding 501(c)(3) Election Rules
Some would argue that charitable 501(c)(3) organizations are the sleeping giants of the democratic process. These community organizations have credibility, trust, and access to potential voters who are often disengaged from the electoral process. As such, they can be the catalyst for a dramatic increase in voter participation through legal, permissible, nonpartisan voter mobilization activities such as voter registration, voter education, and get-out-the-vote (GOTV) efforts.
Election Cycle Dos and Don’ts for 501(c)(3)s
A basic overview of what is and is not permissible voter mobilization activity for 501(c)(3) nonprofits.
How to Stay Nonpartisan in the Workplace
Nonprofit staff members are frequently involved in campaigns or asked to support candidates. Since nonprofit staff is involved in community affairs, they may want to support a candidate who has helped their organization or neighborhood. What you or another staff member does in your own personal time is a private choice. However, a staff member cannot be seen as representing the organization on a campaign nor may they use organizational resources for a candidate.
Nonprofit Voter Engagement Network Resources
Nonprofits, Voting and Elections
This guide is primarily for nonprofit organizations organized as 501(c)(3) charities. It is not intended for private foundations or for non-charitable entities. The term “nonprofit” in this guide refers to 501(c)(3) nonprofits. The guide is meant to be used by 501(c)(3)s interested in encouraging voting and voter participation among their staff, board, clients, constituents and communities.
501(c)(3) Permissible Activities (in English)
501(c)(3) Permissible Activities (in Spanish)
Ballot Measure Advocacy (in English)
Ballot Measure Advocacy (in Spanish)
Nonprofits, Staff and Elections (in English)
Nonprofits, Staff and Elections (in Spanish)
Alliance for Justice Publications
One Page Fact Sheets on Election and Lobbying Issues
Publications on Elections and Lobbying Issues
IRS Publications
IRS Fact Sheet on Election Year Activities
IRS Memo on Election Year Activities 2007
Tax Guide for Churches and Religious Organizations
IRS Resources for Charities, Churches, and Political Intervention
