Whether it be local elections or picking a new president, election season seems to always be lurking around the corner, so on today's episode we're unpacking what it means for 501(c)(3)s to remain nonpartisan and how these nonprofits can safely engage in several different types of advocacy during election season. 

Attorneys for this episode 

Monika Graham 

Melissa Marichal Zayas 

Sarah Efthymiou 

Remaining Nonpartisan: 

The rule is clear: 501(c)(3) organizations cannot engage in any activity or make statements that suggest support or opposition to political parties, candidates, or groups of candidates running for public office, including those not affiliated with a specific political party.  

However, the definition of what counts as "nonpartisan" remains somewhat unclear. The IRS uses a "facts and circumstances" test to determine whether a charity's communication and/or activity is truly nonpartisan or a disguised attempt to influence an election. The IRS considers whether the communication and/or activity:  

• identifies candidates 

• compares a candidate's position on issues important to the organization with the organization's positions on those same issues 

• expresses approval or disapproval of a candidate's position or actions 

• is delivered close to an election, references voting, focuses on issues that distinguish candidates 

• is part of an ongoing series of communications independent of election timing 

• or coincides with non-electoral events like legislative hearings on pending bills 

DO:  

• Keep your focus on issues, not elections. Continue mission-related issue advocacy but avoid suggesting how people should vote. 

• Educate voters. Provide nonpartisan facts, resources, and information about voting without mentioning or implying support for candidates or parties 

• Host candidate forums or publish questionnaires: 

• Invite all viable candidates and give each candidate an equal opportunity to