Non-profit organizations organized under section 501(c)(3) of the Internal Revenue Code must be organized for a charitable, religious, educational or other exempt purpose. The charitable activities of a 501(c)(3) organization may include relief for the poor, advancement of religion, eliminating prejudice and defending human/civil rights.

501(c)(3) organizations are prohibited from directly or indirectly participating in any political activity related to an elected public office. A 501(c)(3) may take a position on a political issue, but not a political candidate/party. Verbal or written statements made on behalf of an organization in favor/opposition to a candidate may result in revocation of tax-exempt status. A 501(c)(3) may attempt to influence legislation or support/oppose legislation through grassroots initiatives, within limits (i.e. petitions).

Notably, the prohibition on political activity is not a prohibition on issue advocacy. A 501(c)(3) organization is permitted to engage in advocacy related to the charitable mission of the organization. Limits and prohibitions on issue advocacy are only relevant when the advocacy is related to specific legislation and candidates, thereby crossing into prohibited political activity.

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