Election Activities

Nonprofits & Election-Related Activities
Nonprofits do not have to sit on the sidelines during a political campaign provided that they operate in a scrupulously nonpartisan manner. Nonprofits sometimes confuse working for the election of a political candidate with lobbying. These two kinds of activity are in fact very different. Visit the Nonprofit Voter Engagement Network for more information.

Initiatives and Referenda
In recent years, initiatives and referenda have become increasingly popular as a means of achieving legislative change at the state and local level. Several examples include high visibility issues such as affirmative action, "paycheck protection," and minimum wage. Nonprofits can play an important and potentially leading role in initiative and referenda processes and they should know the very favorable legal latitude for such involvement.

IRS Fact Sheet on Election Year Activities for 501(c)(3) Organizations
The Internal Revenue Service (IRS) is releasing this fact sheet to provide information to help section 501(c)(3) organizations stay in compliance with the federal tax law. Many of the types of political intervention activities addressed in the fact sheet were those that came under scrutiny during the 2004 election cycle. The contents reflect the IRS interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions.