Q: What limitations apply to 501(c)(3) organizations with respect to participation in election-related activities?

A: Federal law strictly limits the political activities of 501(c)(3) organizations. It is important, especially in an election year, that such an organization clearly understand these restrictions to avoid jeopardizing its tax-exempt status.

In particular, a 501(c)(3) is prohibited from engaging in electioneering, political campaign activity in support of or opposition to a candidate for public office. While a 501(c)(3) is permitted to engage in insubstantial lobbying activities, even one instance of intervention in a campaign is sufficient to run afoul of the regulations and to endanger its tax-exempt status.

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