Nonprofits and Political Activities
Today, according to NPR (and many other outlets), “more than 30 pastors across the country are expected to preach a sermon that endorses or opposes a political candidate by name. This would be a flagrant violation of a law that bans tax-exempt organizations from involvement in political campaigns.”
I’ve previously discussed two pillars of nonprofit structure: Incorporation (and Discretionary Conception) and Tax Exemption. So today lets talk about Restrictions on Political Activity for nonprofits.
Section 501(c)3 of the Tax code is relatively clear on prohibiting candidate endorsement: organizations are prohibited, directly and indirectly from participating in, contributing to, or speaking on on behalf of (or in opposition to) any candidate for elective public office. on behalf of (or in opposition to) any candidate for elective public office.
Nonprofit organizations are allowed though:
- Neutral and non-partisan voter education and registration activities. For example, an organization could indicate how candidates voted in the past or a survey of opinions on an issue, so long as all candidates were included no preference was given to the outcomes.









