FS-2006-17, February 2006 Page 1
Media Relations Office Washington, D.C. Media Contact: 202.622.4000
www.IRS.gov/newsroom Public Contact: 800.829.1040
Election Year Activities and the Prohibition on Political Campaign
Intervention for Section 501(c)(3) Organizations
FS-2006-17, February 2006
The Internal Revenue Service (IRS) is releasing this fact sheet to provide information to
help section 501(c)(3) organizations stay in compliance with the federal tax law. Many of
the types of political intervention activities addressed in the fact sheet were those that came
under scrutiny during the 2004 election cycle. The contents reflect the IRS interpretation of
tax laws enacted by Congress, Treasury regulations, and court decisions. The information
is not comprehensive, however, and does not cover every situation. Thus, it is not intended
to replace the law or be the sole source of information. The resolution of any particular
issue may depend on the specific facts and circumstances of a given taxpayer.
With the 2006 campaign season approaching, the IRS is launching enhanced education
and enforcement efforts, based on the findings and analysis of the 2004 election cycle. The
IRS is providing this fact sheet to help ensure that charities have enough advance notice of
the types of problems that have occurred seen, the legal strictures against engaging in
political activities and how to avoid these problems.
The IRS considers this fact sheet a living document, one that will be revised to take into
account future developments and feedback. This fact sheet is the beginning of the IRS
effort to increase the educational material available to the community. The IRS encourages
comments which may be submitted to the IRS at the following addresses:
Internal Revenue Service
1111 Constitution Avenue, NW
Washington, DC 20224
Attn: SE:T:EO:CEO
-or-
Churches should also see Publication 1828, Tax Guide for Churches and Religious
Organizations.
Election Year Activities and the Prohibition on Political Campaign Intervention for
Section 501(c)(3) Organizations
During election campaigns, many churches, universities, hospitals, social service providers,
and other section 501(c)(3) organizations are uncertain about the extent to which they can
discuss issues of importance in the campaigns or interact with candidates for public office.
They are also uncertain about the role they can play in encouraging citizens to register and
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vote. This fact sheet is intended to help organizations understand what they can and
cannot do when an election campaign is under way.
The Prohibition on Political Campaign Intervention
Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely
prohibited from directly or indirectly participating in, or intervening in, any political campaign
on behalf of (or in opposition to) any candidate for elective public office. The prohibition
applies to all campaigns including campaigns at the federal, state and local level. Violation
of this prohibition may result in denial or revocation of tax-exempt status and the imposition
of certain excise taxes. Those section 501(c)(3) organizations that are private foundations
are subject to additional restrictions that are not described in this fact sheet.
What is Political Campaign Intervention?
Political campaign intervention includes any and all activities that favor or oppose one or
more candidates for public office. The prohibition extends beyond candidate
endorsements. Contributions to political campaign funds or public statements of position
(verbal or written) made by or on behalf of an organization in favor of or in opposition to any
candidate for public office clearly violate the prohibition on political campaign intervention.
Distributing statements prepared by others that favor or oppose any candidate for public
office will also violate the prohibition. Allowing a candidate to use an organization’s assets
or facilities will also violate the prohibition if other candidates are not given an equivalent
opportunity. Although section 501(c)(3) organizations may engage in some activities to
promote voter registration, encourage voter participation, and provide voter education, they
will violate the prohibition on political campaign intervention if they engage in an activity that
favors or opposes any candidate for public office. Certain activities will require an
evaluation of all the facts and circumstances to determine whether they result in political
campaign intervention.
Voter Education, Voter Registration and Get-Out-the-Vote Drives
Section 501(c)(3) organizations are permitted to conduct certain voter education activities
(including the presentation of public forums and the publication of voter education guides) if
they are carried out in a non-partisan manner. In addition, section 501(c)(3) organizations
may encourage people to participate in the electoral process through voter registration and
get-out-the-vote drives, conducted in a non-partisan manner. On the other hand, voter
education or registration activities conducted in a biased manner that favors (or opposes)
one or more candidates is prohibited.
Example 1: B, a section 501(c)(3) organization that promotes community involvement, sets
up a booth at the state fair where citizens can register to vote. The signs and banners in
and around the booth give only the name of the organization, the date of the next upcoming
statewide election, and notice of the opportunity to register. No reference to any candidate
or political party is made by the volunteers staffing the booth or in the materials available at
the booth, other than the official voter registration forms which allow registrants to select a
party affiliation. B is not engaged in political campaign intervention when it operates this
voter registration booth.
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Example 2: C is a section 501(c)(3) organization that educates the public on environmental
issues. Candidate G is running for the state legislature and an important element of her
platform is challenging the environmental policies of the incumbent. Shortly before the
election, C sets up a telephone bank to call registered voters in the district in which
Candidate G is seeking election. In the phone conversations, C’s representative tells the
voter about the importance of environmental issues and asks questions about the voter’s
views on these issues. If the voter appears to agree with the incumbent’s position, C’s
representative thanks the voter and ends the call. If the voter appears to agree with
Candidate G’s position, C’s representative reminds the voter about the upcoming election,
stresses the importance of voting in the election and offers to provide transportation to the
polls. C is engaged in political campaign intervention when it conducts this get-out-the-vote
drive.
Individual Activity by Organization Leaders
The political campaign intervention prohibition is not intended to restrict free expression on
political matters by leaders of organizations speaking for themselves, as individuals. Nor
are leaders prohibited from speaking about important issues of public policy. However, for
their organizations to remain tax-exempt under section 501(c)(3), leaders cannot make
partisan comments in official organization publications or at official functions of the
organization. To avoid potential attribution of their comments outside of organization
functions and publications, organization leaders who speak or write in their individual
capacity are encouraged to clearly indicate that their comments are personal and not
intended to represent the views of the organization.
Example 3: President A is the Chief Executive Officer of Hospital J, a section
501(c)(3) organization, and is well known in the community. With the permission of
five prominent healthcare industry leaders, including President A, who have
personally endorsed Candidate T, Candidate T publishes a full-page ad in the local
newspaper listing the names of the five leaders. President A is identified in the ad as
the CEO of Hospital J. The ad states, “Titles and affiliations of each individual are
provided for identification purposes only.” The ad is paid for by Candidate T’s
campaign committee. Because the ad was not paid for by Hospital J, the ad is not
otherwise in an official publication of Hospital J, and the endorsement is made by
President A in a personal capacity, the ad does not constitute campaign intervention
by Hospital J.
Example 4: President B is the president of University K, a section 501(c)(3)
organization. University K publishes a monthly alumni newsletter that is distributed to
all alumni of the university. In each issue, President B has a column titled “My
Views.” The month before the election, President B states in the “My Views” column,
“It is my personal opinion that Candidate U should be reelected.” For that one issue,
President B pays from his personal funds the portion of the cost of the newsletter
attributable to the “My Views” column. Even though he paid part of the cost of the
newsletter, the newsletter is an official publication of the university. Because the
endorsement appeared in an official publication of University K, it constitutes
campaign intervention by University K.
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Example 5: Minister C is the minister of Church L, a section 501(c)(3) organization
and Minister C is well known in the community. Three weeks before the election, he
attends a press conference at Candidate V’s campaign headquarters and states that
Candidate V should be reelected. Minister C does not say he is speaking on behalf
of Church L. His endorsement is reported on the front page of the local newspaper
and he is identified in the article as the minister of Church L. Because Minister C did
not make the endorsement at an official church function, in an official church
publication or otherwise use the church’s assets, and did not state that he was
speaking as a representative of Church L, his actions do not constitute campaign
intervention by Church L.
Example 6: Chairman D is the chairman of the Board of Directors of M, a section 501(c)(3)
organization that educates the public on conservation issues. During a regular meeting of M
shortly before the election, Chairman D spoke on a number of issues, including the
importance of voting in the upcoming election, and concluded by stating, “It is important that
you all do your duty in the election and vote for Candidate W.” Because Chairman D’s
remarks indicating support for Candidate W were made during an official organization
meeting, they constitute political campaign intervention by M.
Candidate Appearances
Depending on the facts and circumstances, an organization may invite political candidates
to speak at its events without jeopardizing its tax-exempt status. Political candidates may
be invited in their capacity as candidates, or in their individual capacity (not as a candidate).
Candidates may also appear without an invitation at organization events that are open to
the public.
A candidate may seek to reassure the organization that it is permissible for the organization
to do certain things in connection with the candidate’s appearance. An organization in this
position should keep in mind that the candidate may not be familiar with the organization’s
tax-exempt status and that the candidate may be focused on compliance with the election
laws that apply to the candidate’s campaign rather than the federal tax law that applies to
the organization. The organization will be in the best position to ensure compliance with
the prohibition on political campaign intervention if it makes its own independent conclusion
about its compliance with federal tax law.
Speaking as a Candidate
When a candidate is invited to speak at an organization event as a political candidate, the
organization must take steps to ensure that:
• It provides an equal opportunity to political candidates seeking the same office;
• It does not indicate any support for or opposition to the candidate (this should be stated
explicitly when the candidate is introduced and in communications concerning the
candidate’s attendance); and
• No political fundraising occurs.
Equal Opportunity to Participate
In determining whether candidates are given an equal opportunity to participate, an
organization should consider the nature of the event to which each candidate is invited, in
addition to the manner of presentation.
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For example, an organization that invites one candidate to speak at its well attended annual
banquet, but invites the opposing candidate to speak at a sparsely attended general
meeting, will likely have violated the political campaign prohibition, even if the manner of
presentation for both speakers is otherwise neutral.
Public Forums
Sometimes an organization invites several candidates for the same office to speak at a
public forum. A public forum involving several candidates for public office may qualify as an
exempt educational activity. However, if the forum is operated to show a bias for or against
any candidate, then the forum would be political campaign intervention.
When an organization invites several candidates for the same office to speak at a forum, it
should consider the following factors:
• Whether questions for the candidate are prepared and presented by an independent
nonpartisan panel,
• Whether the topics discussed by the candidates cover a broad range of issues that the
candidates would address if elected to the office sought and are of interest to the public,
• Whether each candidate is given an equal opportunity to present his or her view on the
issues discussed,
• Whether the candidates are asked to agree or disagree with positions, agendas,
platforms or statements of the organization, and
• Whether a moderator comments on the questions or otherwise implies approval or
disapproval of the candidates.
Example 7: President E is the president of Society N, a historical society that is a
section 501(c)(3) organization. In the month prior to the election, President E invites
the three Congressional candidates for the district in which Society N is located to
address the members, one each at a regular meeting held on three successive
weeks. Each candidate is given an equal opportunity to address and field questions
on a wide variety of topics from the members. Society N’s publicity announcing the
dates for each of the candidate’s speeches and President E’s introduction of each
candidate include no comments on their qualifications or any indication of a
preference for any candidate. Society N’s actions do not constitute political
campaign intervention.
Example 8: The facts are the same as in Example 7 except that there are four
candidates in the race rather than three, and one of the candidates declines the
invitation to speak. In the publicity announcing the dates for each of the candidate’s
speeches, Society N includes a statement that the order of the speakers was
determined at random and the fourth candidate declined the Society’s invitation to
speak. President E makes the same statement in his opening remarks at each of
the meetings where one of the candidates is speaking. Society N’s actions do not
constitute political campaign intervention.
Example 9: Minister F is the minister of Church O, a section 501(c)(3) organization.
The Sunday before the November election, Minister F invites Senate Candidate X to
preach to her congregation during worship services. During his remarks, Candidate
X states, “I am asking not only for your votes, but for your enthusiasm and
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dedication, for your willingness to go the extra mile to get a very large turnout on
Tuesday.” Minister F invites no other candidate to address her congregation during
the Senatorial campaign. Because these activities take place during official church
services, they are attributed to Church O. By selectively providing church facilities to
allow Candidate X to speak in support of his campaign, Church O’s actions
constitute political campaign intervention.
Speaking or Participating as a Non-Candidate
Candidates may also appear or speak at organization events in a non-candidate capacity.
For instance, a political candidate may be a public figure who is invited to speak because
he or she: (a) currently holds, or formerly held, public office; (b) is considered an expert in a
non-political field; or (c) is a celebrity or has led a distinguished military, legal, or public
service career. A candidate may choose to attend an event that is open to the public, such
as a lecture, concert or worship service. The candidate’s presence at an organization-
sponsored event does not, by itself, cause the organization to be engaged in political
campaign intervention. However, if the candidate is publicly recognized by the
organization, or if the candidate is invited to speak, the organization must ensure that:
• The individual is chosen to speak solely for reasons other than candidacy for public
office;
• The individual speaks only in a non-candidate capacity;
• Neither the individual nor any representative of the organization makes any mention of
his or her candidacy or the election;
• No campaign activity occurs in connection with the candidate’s attendance; and
• The organization maintains a nonpartisan atmosphere on the premises or at the event
where the candidate is present.
In addition, the organization should clearly indicate the capacity in which the candidate is
appearing and should not mention the individual’s political candidacy or the upcoming
election in the communications announcing the candidate’s attendance at the event.
Example 10: Historical society P is a section 501(c)(3) organization. Society P is
located in the state capital. President G is the president of Society P and
customarily acknowledges the presence of any public officials present during
meetings. During the state gubernatorial race, Lieutenant Governor Y, a candidate,
attends a meeting of the historical society. President G acknowledges the
Lieutenant Governor’s presence in his customary manner, saying, “We are happy to
have joining us this evening Lieutenant Governor Y.” President G makes no
reference in his welcome to the Lieutenant Governor’s candidacy or the election.
Society P has not engaged in political campaign intervention as a result of President
G’s actions.
Example 11: Chairman H is the chairman of the Board of Hospital Q, a section
501(c)(3) organization. Hospital Q is building a new wing. Chairman H invites
Congressman Z, the representative for the district containing Hospital Q, to attend
the groundbreaking ceremony for the new wing. Congressman Z is running for
reelection at the time. Chairman H makes no reference in her introduction to
Congressman Z’s candidacy or the election. Congressman Z also makes no
reference to his candidacy or the election and does not do any fundraising while at
Hospital Q. Hospital Q has not intervened in a political campaign.
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Example 12: University X is a section 501(c)(3) organization. X publishes an alumni
newsletter on a regular basis. Individual alumni are invited to send in updates about
themselves which are printed in each edition of the newsletter. After receiving an update
letter from Alumnus Q, X prints the following: “Alumnus Q, class of ‘XX is running for mayor
of Metropolis.” The newsletter does not contain any reference to this election or to
Alumnus Q’s candidacy other than this statement of fact. University X has not intervened
in a political campaign.
Example 13: Mayor G attends a concert performed by Symphony S, a section 501(c)(3)
organization, in City Park. The concert is free and open to the public. Mayor G is a
candidate for reelection, and the concert takes place after the primary and before the
general election. During the concert, the chairman of S’s board addresses the crowd and
says, “I am pleased to see Mayor G here tonight. Without his support, these free concerts
in City Park would not be possible. We will need his help if we want these concerts to
continue next year so please support Mayor G in November as he has supported us.” As a
result of these remarks, Symphony S has engaged in political campaign intervention.
Issue Advocacy vs. Political Campaign Intervention
Under federal tax law, section 501(c)(3) organizations may take positions on public policy
issues, including issues that divide candidates in an election for public office. However,
section 501(c)(3) organizations must avoid any issue advocacy that functions as political
campaign intervention. Even if a statement does not expressly tell an audience to vote for
or against a specific candidate, an organization delivering the statement is at risk of
violating the political campaign intervention prohibition if there is any message favoring or
opposing a candidate. A statement can identify a candidate not only by stating the
candidate’s name but also by other means such as showing a picture of the candidate,
referring to political party affiliations, or other distinctive features of a candidate’s platform or
biography. All the facts and circumstances need to be considered to determine if the
advocacy is political campaign intervention.
Key factors in determining whether a communication results in political campaign
intervention include the following:
• Whether the statement identifies one or more candidates for a given public office;
• Whether the statement expresses approval or disapproval for one or more candidates’
positions and/or actions;
• Whether the statement is delivered close in time to the election;
• Whether the statement makes reference to voting or an election;
• Whether the issue addressed in the communication has been raised as an issue
distinguishing candidates for a given office;
• Whether the communication is part of an ongoing series of communications by the
organization on the same issue that are made independent of the timing of any election;
and
• Whether the timing of the communication and identification of the candidate are related to a
non-electoral event such as a scheduled vote on specific legislation by an officeholder who
also happens to be a candidate for public office.
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A communication is particularly at risk of political campaign intervention when it makes
reference to candidates or voting in a specific upcoming election. Nevertheless, the
communication must still be considered in context before arriving at any conclusions.
Example 14: University O, a section 501(c)(3) organization, prepares and finances a
full-page newspaper advertisement that is published in several large circulation
newspapers in State V shortly before an election in which Senator C is a candidate
for nomination in a party primary. Senator C represents State V in the United States
Senate. The advertisement states that S. 24, a pending bill in the United States
Senate, would provide additional opportunities for State V residents to attend
college, but Senator C has opposed similar measures in the past. The
advertisement ends with the statement “Call or write Senator C to tell him to vote for
S. 24.” Educational issues have not been raised as an issue distinguishing
Senator C from any opponent. S. 24 is scheduled for a vote in the United States
Senate before the election, soon after the date that the advertisement is published in
the newspapers. Even though the advertisement appears shortly before the election
and identifies Senator C’s position on the issue as contrary to O’s position,
University O has not violated the political campaign intervention prohibition because
the advertisement does not mention the election or the candidacy of Senator C,
education issues have not been raised as distinguishing Senator C from any
opponent, and the timing of the advertisement and the identification of Senator C are
directly related to the specifically identified legislation University O is supporting and
appears immediately before the United States Senate is scheduled to vote on that
particular legislation. The candidate identified, Senator C, is an officeholder who is
in a position to vote on the legislation.
Example 15: Organization R, a section 501(c)(3) organization that educates the
public about the need for improved public education, prepares and finances a radio
advertisement urging an increase in state funding for public education in State X,
which requires a legislative appropriation. Governor E is the governor of State X.
The radio advertisement is first broadcast on several radio stations in State X
beginning shortly before an election in which Governor E is a candidate for
re-election. The advertisement is not part of an ongoing series of substantially similar
advocacy communications by Organization R on the same issue. The
advertisement cites numerous statistics indicating that public education in State X is
under-funded. While the advertisement does not say anything about Governor E’s
position on funding for public education, it ends with “Tell Governor E what you think
about our under-funded schools.” In public appearances and campaign literature,
Governor E’s opponent has made funding of public education an issue in the
campaign by focusing on Governor E’s veto of an income tax increase the previous
year to increase funding of public education. At the time the advertisement is
broadcast, no legislative vote or other major legislative activity is scheduled in the
State X legislature on state funding of public education. Organization R has violated
the political campaign prohibition because the advertisement identifies Governor E,
appears shortly before an election in which Governor E is a candidate, is not part of
an ongoing series of substantially similar advocacy communications by Organization
R on the same issue, is not timed to coincide with a non-election event such as a
legislative vote or other major legislative action on that issue, and takes a position on
an issue that the opponent has used to distinguish himself from Governor E.
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Example 16: Candidate A and Candidate B are candidates for the state senate in
District W of State X. The issue of State X funding for a new mass transit project in
District W is a prominent issue in the campaign. Both candidates have spoken out
on the issue. Candidate A supports for the new mass transit project. Candidate B
opposes the project and supports State X funding for highway improvements
instead. P is the executive director of C, a section 501(c)(3) organization that
promotes community development in District W. At C’s annual fundraising dinner in
District W, which takes place in the month before the election in State X, P gives a
lengthy speech about community development issues including the transportation
issues. P does not mention the name of any candidate or any political party.
However, at the conclusion of the speech, P makes the following statement, “For
those of you who care about quality of life in District W and the growing traffic
congestion, there is a very important choice coming up next month. We need new
mass transit. More highway funding will not make a difference. You have the power
to relieve the congestion and improve your quality of life in District W. Use that
power when you go to the polls and cast your vote in the election for your state
senator.” C has violated the political campaign intervention as a result of P's
remarks at C's official function shortly before the election, in which P referred to the
upcoming election after stating a position on an issue that is a prominent issue in a
campaign that distinguishes the candidates.
Voter Guides
Voter guides are usually pamphlets or other short documents, often in chart form, intended
to help voters compare candidates’ positions on a set of issues. Preparing or distributing a
voter guide may violate the prohibition against political campaign intervention if the guide
focuses on a single issue or narrow range of issues, or if the questions are structured to
reflect bias. Although any document that identifies candidates and their positions close in
time to an election has the potential to result in political campaign intervention, preparation
or distribution of voter guides, because of their nature, present a particular risk for
non-compliance. The following factors are key considerations in whether a voter guide can
be distributed to educate voters without violating the prohibition on political campaign
intervention.
• Whether the questions and any other description of the issues are clear and unbiased in
both their structure and content.
• Whether the questions posed provided to the candidates are identical to those included in
the voter guide.
• Whether the candidates are given a reasonable amount of time to respond to the questions.
If the candidate is given limited choices for an answer to a question (e.g. yes/no,
support/oppose), whether the candidate is also given a reasonable opportunity to explain
his position in his own words and that explanation is included in the voter guide.
• Whether the answers in the voter guide are those provided by the candidates in response
to the questions, including whether the candidate's answers are unedited, and whether they
appear in close proximity to the question to which they respond.
• Whether all candidates for a particular office are covered.
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• Whether the number of questions, and the subjects covered, are sufficient to encompass
most major issues of interest to the entire electorate.
In assessing whether a voter guide is unbiased and nonpartisan, every aspect of the voter
guide’s format, content and distribution must be taken into consideration. If the
organization’s position on one or more issues is set out in the guide so that it can be
compared to the candidates’ positions, the guide will constitute political campaign
intervention.
An organization may be asked to distribute voter guides prepared by a third party. Each
organization that distributes one or more voter guides is responsible for its own actions. If
the voter guide is biased, distribution of the voter guide is an act of political campaign
intervention. Therefore, an organization should reach its own independent conclusion
about whether a voter guide prepared by itself or prepared by a third party covers a broad
scope of issues and uses neutral form and content.
Business Activity
The question of whether an activity constitutes participation or intervention in a political
campaign may also arise in the context of a business activity of the organization, such as
selling or renting of mailing lists, the leasing of office space, or the acceptance of paid
political advertising. In this context, some of the factors to be considered in determining
whether the organization has engaged in political campaign intervention include the
following:
• Whether the good, service or facility is available to candidates in the same election on an
equal basis,
• Whether the good, service, or facility is available only to candidates and not to the general
public,
• Whether the fees charged to candidates are at the organization’s customary and usual
rates, and
• Whether the activity is an ongoing activity of the organization or whether it is conducted
only for a particular candidate.
Example 17: Museum K is a section 501(c)(3) organization. It owns an historic building
that has a large hall suitable for hosting dinners and receptions. For several years,
Museum K has made the hall available for rent to members of the public. Standard fees
are set for renting the hall based on the number of people in attendance, and a number of
different organizations have rented the hall. Museum K rents the hall on a first come, first
served basis. Candidate P rents Museum K’s social hall for a fundraising dinner.
Candidate P’s campaign pays the standard fee for the dinner. Museum K is not involved in
political campaign intervention as a result of renting the hall to Candidate P for use as the
site of a campaign fundraising dinner.
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Example 18: Theater L is a section 501(c)(3) organization. It maintains a mailing list of all
of its subscribers and contributors. Theater L has never rented its mailing list to a third
party. Theater L is approached by the campaign committee of Candidate Q, who supports
increased funding for the arts. Candidate Q's campaign committee offers to rent Theater
L's mailing list for a fee that is comparable to fees charged by other similar organizations.
Theater L rents its mailing list to Candidate Q's campaign committee. Theater L declines
similar requests from campaign committees of other candidates. Theater L has intervened
in a political campaign.
Web Sites
The Internet has become a widely used communications tool. Section 501(c)(3)
organizations use their own web sites to disseminate statements and information. They
also routinely link their web sites to web sites maintained by other organizations as a way of
providing additional information that the organizations believe is useful or relevant to the
public.
A web site is a form of communication. If an organization posts something on its web site
that favors or opposes a candidate for public office, the organization will be treated the
same as if it distributed printed material, oral statements or broadcasts that favored or
opposed a candidate.
An organization has control over whether it establishes a link to another site. When an
organization establishes a link to another web site, the organization is responsible for the
consequences of establishing and maintaining that link, even if the organization does not
have control over the content of the linked site. Because the linked content may change
over time, an organization may reduce the risk of political campaign intervention by
monitoring the linked content and adjusting the links accordingly.
Links to candidate-related material, by themselves, do not necessarily constitute political
campaign intervention. The IRS will take all the facts and circumstances into account when
assessing whether a link produces that result. The facts and circumstances to be
considered include, but are not limited to, the context for the link on the organization’s web
site, whether all candidates are represented, any exempt purpose served by offering the
link, and the directness of the links between the organization’s web site and the web page
that contains material favoring or opposing a candidate for public office.
Example 19: M, a section 501(c)(3) organization, maintains a web site and posts an
unbiased, nonpartisan voter guide that is prepared consistent with the principles discussed
in the voter guide section above. For each candidate covered in the voter guide, M
includes a link to that candidate’s official campaign web site. The links to the candidate
web sites are presented on a consistent neutral basis for each candidate, with text saying
“For more information on Candidate X, you may consult [URL].” M has not intervened in a
political campaign because the links are provided for the exempt purpose of educating
voters and are presented in a neutral, unbiased manner that includes all candidates for a
particular office.
Example 20: Hospital N, a section 501(c)(3) organization, maintains a web site that includes
such information as medical staff listings, directions to Hospital N, and descriptions of its
specialty health programs, major research projects, and other community outreach
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programs. On one page of the web site, Hospital N describes its treatment program for a
particular disease. At the end of the page, it includes a section of links to other web sites
titled “More Information.” These links include links to other hospitals that have treatment
programs for this disease, research organizations seeking cures for that disease, and
articles about treatment programs. This section includes a link to an article on the web site
of O, a major national newspaper, praising Hospital N’s treatment program for the disease.
The page containing the article on O’s web site contains no reference to any candidate or
election and has no direct links to candidate or election information. Elsewhere on O’s web
site, there is a page displaying editorials that O has published. Several of the editorials
endorse candidates in an election that has not yet occurred. Hospital N has not intervened
in a political campaign by maintaining the link to the article on O’s web site because the link
is provided for the exempt purpose of educating the public about Hospital N’s programs and
neither the context for the link, nor the relationship between Hospital N and O nor the
arrangement of the links going from Hospital N’s web site to the endorsement on O’s web
site indicate that Hospital N was favoring or opposing any candidate.
Example 21: Church P, a section 501(c)(3) organization, maintains a web site that includes
such information as biographies of its ministers, times of services, details of community
outreach programs, and activities of members of its congregation. B, a member of the
congregation of Church P, is running for a seat on the town council. Shortly before the
election, Church P posts the following message on its web site, “Lend your support to B,
your fellow parishioner, in Tuesday’s election for town council.” Church P has intervened in
a political campaign on behalf of B.
Effect of Conducting Multiple Activities
Although each of the activities described in this fact sheet is described separately, an
organization might combine one or more of the types of activity described above. For
example, an organization leader may speak about an issue at an event where a candidate
appears, or a voter guide might be distributed at a candidate forum. Where there is a
combination of activities, the interaction among them may affect whether or not the
organization is engaged in political campaign intervention.
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