To be an effective advocate during election season, your organization must be seen as a trusted, unbiased source of information. For this reason, we strongly encourage all groups, regardless of their legal status, to remain nonpartisan.
For 501(c)(3) Nonprofits: The requirement to be nonpartisan is not just a suggestion—it's the law. A 501(c)(3) organization absolutely cannot endorse or oppose any candidate for public office. Violating this rule can jeopardize your tax-exempt status. {.is-warning}
The Golden Rule: Issues, Not Candidates
The core principle of nonpartisanship is to focus on the issues, not the individuals running for office. Your goal is to provide fair, objective, and educational information to help voters make their own decisions. This approach builds trust with the community and ensures you can work effectively with whoever wins the election.
What You CAN Do: Permissible Nonpartisan Activities
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What You CAN Do: Permissible Nonpartisan Activities
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What You CAN Do: Permissible Nonpartisan Activities
All organizations can conduct a wide range of activities that empower voters and engage candidates.
- Host a Candidate Forum: Invite all viable candidates to a public forum. Ensure they have equal time to speak and that the questions are fair and cover a broad range of topics. A neutral, respected moderator is key.
- Publish a Candidate Questionnaire: Send all candidates for a specific office the same set of questions about their positions on your issues. You can then publish their unedited responses verbatim for the public to review.
- Conduct Voter Registration: Run voter registration drives at your office, at events, or in your community. It's a fundamental way to empower the people you serve.
- Educate Voters on the Process: Share critical information about how to vote: key deadlines, polling locations, and rules for mail-in or early voting.
- Continue Your Advocacy: You can continue to advocate for your issues during an election, as long as it's consistent with your ongoing work and not timed or structured to influence how people vote.
What to Avoid: Partisan Activities
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What to Avoid: Partisan Activities
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What to Avoid: Partisan Activities
For 501(c)(3)s: The following activities are strictly prohibited by the IRS. {.is-warning}
- Endorsing a Candidate: Do not, under any circumstances, say "Vote for Candidate A" or "Candidate B is the best choice."
- Making a Campaign Contribution: Do not donate money, staff time, or other organizational resources to a candidate's campaign.
- Rating or Ranking Candidates: Avoid grading candidates (e.g., A+, C-, F) or using a rating system that implies one candidate is better than another. Publishing a voter guide with your own positions next to the candidates' can be seen as an implicit rating.
- Providing Unequal Resources: Do not let one candidate use your facilities or resources for free or at a discount unless you make the exact same opportunity available to all other candidates at the same rate.
For All Other Groups: We strongly advise against these activities to maintain your credibility and ability to work with all elected officials. {.is-info}
The "Facts and Circumstances" Test
For 501(c)(3)s, the IRS uses a "facts and circumstances" test to determine if an activity is partisan. This means they look at the overall context. A single activity might be fine on its own, but a pattern of activities could be viewed as partisan. Always act in good faith and keep your focus on education and empowerment.