501(c)(3) not-for-profit organizations are strictly prohibited by the IRS
(https://www.irs.gov/charities-non-profits/charitable-organizations/restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations) from endorsing, opposing, or contributing to any political candidate or campaign. Violating this prohibition can result in losing tax-exempt status. However, they may engage in nonpartisan activities, such as voter education, registration drives, and taking positions on ballot measures.
IRS (.gov)
Prohibited Political Activities (Campaign Intervention)
Endorsing or opposing candidates.
Contributing funds to political campaigns or PACs.
Issuing public statements (written or verbal) supporting/opposing a candidate.
Distributing campaign literature.
Allowing candidates to speak at events without providing equal opportunity to all opposing candidates.
IRS (.gov)
IRS (.gov)
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Permissible Nonpartisan Activities
Voter Education/Registration: Hosting voter registration drives and producing nonpartisan voter guides.
Candidate Forums: Hosting candidate debates, provided they are nonpartisan and all candidates are invited.
Issue Advocacy: Advocating for positions on public policy issues, even if those issues divide candidates.
Ballot Measures: Engaging in advocacy or lobbying for or against ballot measures, initiatives, or referendums.
Individual Action: Leaders and employees can participate in political activity in their personal capacity, without using the organization's resources or title.
IRS (.gov)
Differences in Entity Types
While 501(c)(3) organizations (charities, churches) have an absolute ban on candidate intervention, 501(c)(4) social welfare organizations may engage in some political activity, provided it is not their primary purpose.
