Last week the Internal Revenue Service (IRS) issued a news release reminding charity groups to stay out of partisan political activities during this election year. This year’s notice was very early in the political season, providing another indication that the presidential sweepstakes are already underway. Organizations tax-exempt under 501(c)(3) of the Tax Code are prohibited from participating or intervening in any political campaign on behalf of, or in opposition to, any candidate for public office. The IRS notice explains that it uses a facts and circumstances test to decide whether an organization is engaging in prohibited political activity. Using an example of a sponsored debate or forum, the IRS said if the debate or forum shows a preference for or against a certain candidate it becomes a prohibited activity. Debate or forum sponsors can be seen as providing preferential treatment by giving the candidates spun questions, not giving each candidate the same opportunity to answer, and not asking a broad set of questions that covers many issue areas. It is important to note, however, that charities can engage in a number of nonpartisan election related activities and should not shy away from doing so. Using the same example of a candidate debate or forum, the IRS said a charity could legally host such an activity provided that it ensures:

• All viable candidates are invited;
• The location is free of political considerations;
• A broad range of important voter issues are addressed;
• Questions are impartial in nature and presentation;
• All candidates are given an equal opportunity to respond;
• The moderator and/or questioner panel is impartial, and informs the audience that candidate positions do not reflect the positions of the sponsoring organization;
• The results are only reported, without editorial comment, through the sponsor's regular channels of communication.

Other allowable activities include voter guides, candidate questionnaires, candidate briefings, and get-out-the-vote and voter registration drives. To learn more about these permissible election year activities visit the Voter Activity and Electoral Advocacy section of NPAction.