Election Year Activities for Section 501(c)(3) Organizations: Frequently Asked Questions
April 30, 2008
During election years, there is a greater likelihood that tax-exempt organizations may intentionally or unintentionally participate in impermissible political campaign activities resulting in the loss of their tax-exempt status or the imposition of excise taxes. As further evidence of Internal Revenue Service (IRS) attention to this issue, on April 17, 2008, the IRS announced that its Political Activities Compliance Initiative will remain in effect for 2008. In a news release, the IRS reminds Section 501(c)(3) organizations that they are prohibited from engaging in direct or indirect political campaign activities. As the 2008 election season approaches, the IRS plans to continue enforcement, to issue additional guidance and to educate the public and tax-exempt community so that Section 501(c)(3) organizations refrain from engaging in improper political campaign activities. For more information, please visit the IRS website. Because many questions arise during election year periods with respect to whether an activity is a prohibited political activity, this White Paper provides answers to frequently asked questions regarding whether a particular activity is permissible.
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