A Short Primer on 501(c)(3) Chapter 2
In Chapter 1 , I provided a quick introduction of some of the rules for being a 501(c)(3) tax exempt organization. The rule that I’m concentrating on is that a 501(c)(3) can’t be “politically active” as defined by the IRS. The IRS definition of “politically active” is fairly clear, but because of abuse, or misunderstandings, they have issued guidance which helps organizations understand the definition. A list of this guidance can be found here.
I’m going to be pulling sections from
First,
Political campaign intervention includes any and all activities that favor or oppose one or more candidates for public office. The prohibition extends beyond candidate endorsements.
Many 501(c)(3) organizations state that they do not “officially endorse any candidates for office”, or some other similar disclaimer, but political activity is more than just endorsements.
public statements of position (verbal or written) made by or on behalf of an organization in favor of or in opposition to any candidate for public office clearly violate the prohibition on political campaign intervention.
This is pretty clear. A 501(c)(3) can not make any public statements that favor or oppose any candidate.
Now on to the topic of websites. Clearly, the IRS views a website as the equivalent to a printed or broadcast medium. If it’s on the website of a 501(c)(3) organization, then it has been published by the 501(c)(3). That’s hard to deny.
A web site is a form of communication. If an organization posts something on its web site that favors or opposes a candidate for public office, the organization will be treated the same as if it distributed printed material, oral statements or broadcasts that favored or opposed a candidate.
This next bit is interesting. Links from a 501(c)(3)’s website, can also be problematic. Keep that one in mind for upcoming chapters.
When an organization establishes a link to another web site, the organization is responsible for the consequences of establishing and maintaining that link, even if the organization does not have control over the content of the linked site. Because the linked content may change over time, an organization may reduce the risk of political campaign intervention by monitoring the linked content and adjusting the links accordingly.
To summarize:
To follow the rules for a 501(c)(3) tax exempt organization, the organization can not publish on its website, any statements for or against any candidate for office, nor can it link to any websites that make such statements.