Election Year Guidance for 501(c)3 Organizations

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.” Whether activities are considered partisan political activity depends on the “facts and circumstances” in each situation. What is clear it that there’s still a lot a 501(c)(3) can do on a nonpartisan basis to promote voter and civic engagement as part of its charitable and educational mission during the election season.