Public charities are prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of or in opposition to a candidate for public office.
Contributions to political campaign funds or public statements of position made on behalf of the organization in favor of or in opposition to any candidate for public office violates the prohibition against political campaign activity. Violation of this prohibition may result in revocation of an organization’s tax-exempt status and an imposition of excise taxes.
However, certain activities or expenditures are not prohibited, depending on the facts and circumstances. For example, the conduct of certain voter education activities in a non-partisan manner does not constitute a prohibited political campaign activity. Ohter activities intended to encourage people to participate in the electoral process also do not violate the prohibited political campaign activity rules. But any voter education or voter registration activities with evidence of bias that would favor one candidate over another constitutes a prohibited campaign activitiy and should not be performed.