#elections #advocacy
501c3_Employees_Running_for_Office.pdf
Federal tax law explicitly prohibits activity by 501(c)(3) organizations that supports or opposes candidates for public office, but it also recognizes the importance of their participation in the democratic process. The law allows charities to engage in a wide variety of nonpartisan election-...
501(c)(4) organizations have fewer tax law restrictions than 501(c)(3) organizations with regard to political activity. Provided supporting or opposing candidates is not their primary activity, 501(c)(4)s can participate in political (or campaign intervention) activities under federal tax law. ...
Election_Year_Activities_for_501c4_Social_Welfare_Organizations.pdf
Elections offer numerous opportunities to interact with candidates for elected office. As a 501(c)(3) organization, you cannot endorse or oppose candidates. However, you can still use campaigns to get your issues in front of the candidates, build relationships with future elected officials,...
working-candidates-en-1.pdf
Candidates for public office sometimes say things that are incorrect, or with which nonprofits disagree, and nonprofits may wish to set the record straight. While 501(c)(3) organizations may continue to engage in education and advocacy to promote their issues during the election season, they are...
Commenting_on_Candidates_and_Campaigns.pdf
Most organizations that raise or spend money to initiate or influence a statewide ballot question in Maine form a political action committee (PAC) for that purpose, and file campaign finance reports with the Commission. Some advocacy, charitable, or other organizations do not qualify as PACs...
501(c)(3) organizations may engage in many forms of advocacy, including nonpartisan election-related activity. However, 501(c)(3) resources may not be used for partisan political activities, including supporting or opposing a political party or organization and supporting or opposing candidates...
Sample_501c3_Policy_for_Election_Season.pdf