The federal tax code states that 501(c)(3) organizations are “prohibited from directly or indirectly participating in - or intervening in - any political campaign on behalf of or in opposition to any candidate for elective public office. This applies during both primary and general elections.
However, voter and candidate engagement work conducted in a nonpartisan way does not constitute prohibited activities and will not jeopardize your 501(c)(3) tax-exempt status. Below are general guidelines for planning nonpartisan civic engagement activities such as voter registration drives and candidate forums.
We encourage you to review IRS guidelines and consult with your local Board of Elections. Should you have additional questions, please consult with your synagogue/organization’s counsel.
Voter Engagement: Non-profit organizations are permitted to engage in nonpartisan voter registration and turnout efforts. The audiences for such efforts must be chosen for reasons other than they are likely to vote for a particular candidate.
Activities and initiatives must be genuinely nonpartisan, not a subterfuge for aiding a candidate/party. For example, you may educate congregants or community members on voting's importance in Judaism and encourage voting as a fulfillment of civic duty, but you may not suggest for whom they should cast their votes.
501(c)(3) organizations may engage in the following types of voter engagement activities:
- Promoting and conducting nonpartisan voter registration
- Educating voters on the voting process (dates, deadlines, polling locations, absentee ballots, etc.)
- Encouraging voter turnout and planning get out the vote activities
When conducting voter engagement work, we also encourage you to review your state's laws including any requirements concerning registration drives and training registration volunteers. More information can be found in the RAC's Voter Engagement Toolkit.
Additional Helpful Links and Resources:
- Alliance for Justice: The Rules of the Game A Guide to Election-Related Activities for 501(c)(3) Organizations
- Nonprofit Vote: Staying Nonpartisan: Permissible Election Activities Checklist For 501(c)(3) Nonprofit Organizations
- Nonprofit Vote: Nonprofits, Voting and Elections: A Guide to Nonpartisan Voter Engagement General Rules
- Pew Research Center: Preaching Politics from the Pulpit
