Political Activity

  • Your organization might be wondering how to get involved in elections. It's important to understand what types of election-related activities you can and can't do, as detailed in this excerpt Common Ground.

    © North Carolina Center for Nonprofit Organizations, Inc. From Common Ground, a publication of the N.C. Center for Nonprofits

  • The Center has submitted comments asking the Internal Revenue Service and the Treasury Department to develop rules that will preserve the rights of 501(c)(3) nonprofits to engage in nonpartisan civic engagement.  The Center’s comments are in response to proposed regulations on political activity by 501(c)(4) social welfare organizations.  The confusing language of the proposal would likely discourage foundations from su

  • The Internal Revenue Service released formal guidance related to nonprofit political activities in "Revenue Ruling 2007-41,' which describes 21 real-life scenarios. It is particularly useful for when nonprofits consider election-related programs and activities, since failure to comply may put at risk a nonprofit organization's tax-exempt status. (IRS)

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