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Friday, March 6, 2026

DID YOU KNOW???


Yes — a 501(c)(3) nonprofit can participate in some political-related activities, but there are very strict limits set by the Internal Revenue Service (IRS). The key distinction is between partisan political activity and nonpartisan civic engagement.

🚫 Activities a 501(c)(3) Cannot Do
A 501(c)(3) may NOT support or oppose any political candidate for public office. This includes:

Endorsing candidates

Donating money to campaigns

Allowing campaign fundraising at nonprofit events

Publishing statements favoring or criticizing a candidate

Letting a candidate use the organization’s resources (mailing lists, staff, facilities)
This prohibition comes from the Johnson Amendment.

Violating it can result in loss of tax-exempt status.

✅ Activities That Are Allowed

A 501(c)(3) can participate in nonpartisan civic activities, such as:

Hosting candidate forums where all candidates are invited equally

Conducting voter registration drives

Encouraging people to vote (without telling them who to vote for)

Providing nonpartisan voter education guides

Advocating for public policy issues related to the nonprofit’s mission (limited lobbying allowed)

⚠️ Lobbying Limits

A 501(c)(3) can lobby for legislation, but it must be limited and not a “substantial part” of the organization’s activities.

✔️ Example

A nonprofit can host a community forum about housing policy and invite multiple candidates to speak.

But it cannot say “Vote for Candidate X because they support affordable housing.”

✅ Simple rule:

Issues = Allowed (within limits)

Candidates = Not allowed

If you want, I can also explain how nonprofits legally show up at political events without violating IRS rules (many organizations get this wrong). It’s actually a very useful strategy.


 

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