Hi, Dan,

I am sorry if there was any minor delay, but I do not give stock Answers. I was researching your question.

A 501(c)(3) organization cannot directly or indirectly participate in any political campaign on behalf of, or in opposition to, any candidate for elective public office.
Violations of this prohibition could result to revocation of your organization's tax-exempt status or imposition of an excise taxes based on the amount of the
organization's money that was used in the prohibited activity. The IRS defines "political campaigns" as campaigns between people running for offices in public elections from running for President of the United States down to running for the local school Board. And, defines "participating" as "acting directly or indirectly, on behalf of, or in opposition to" any candidate, or taking a stand in any campaign, supporting or opposing one or another candidate.

Unfortunately, the IRS does not have a "black and white" list of "Do's and Don'ts" and uses a "facts and circumstances" test to determine whether an organization is in violation of the prohibition on political campaigning. The IRS evaluates the conduct within the contex of the 501(c) (3)'s other activities and the current political
climate.

Below are some of the activities that the IRS has listed as violations:

1. Inviting a political candidate to make a campaign speech at an event hosted by the organization
2. Using the organization's funds to publish materials that support (or oppose) a
candidate
3. Donating money from the organization to a political candidate any statements by the organization's executive director, in his or her official capacity, that support a candidate
4. Ccriticizing or supporting a candidate on the organization's website
5. Inviting one candidate to speak at a well-publicized and well-attended event, and
inviting the other candidate to speak at a lesser function
6. Inviting all candidates to speak at an event, but arranging the speaking event or
choosing the questions in such a way that it is obvious that the organization favors one candidate over the others
7. Conducting a "get out the vote" telephone drive in a partisan manner by
selecting caller responses for further follow-up based on candidate preference,
8. Using the organization's website to link toonly one candidate's profile.



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