Political Activity by Non-Profit Organizations

As leaders and members of non-profit community organizations, we sometimes encounter situations in which our involvement in matters of public affairs may raise concerns regarding tax laws, as well as partisan preferences. Our organizations and religious institutions are frequently sought out by political parties and politicians, particularly during electoral seasons.  Below are resources which further detail the rules governing 501(c)(3) organizations' activity in politics, especially election season.

JCRC Letter regarding Political Activity by Tax-Exempt 501(c)(3) Organizations (February 2008)

IRS Tax Guide for Churches and Religious Organizations

Politics and the Pulpit 2008