It’s all political — or is it? What nonprofits can and can’t do in campaigns

Description

Abstract: With election season heating up, not-for-profits must take care not to stray into prohibited political activity that could jeopardize their tax-exempt status. The IRS has addressed the acceptability of several common activities. This article discusses the dividing lines separating partisan vs. nonpartisan activities in areas such as voter registration drives, candidate appearances and business activities. A sidebar shows how tax law distinguishes between politics involving candidates and lobbying involving legislation; certain involvement is permissible.