Political Guide for Nonprofits

What Political Involvement is Allowed and What is Not Allowed

Nonprofits may not support or oppose a particular candidate for public office

For the purposes of Internal Revenue Code Section 501(c)(3) legislative activities and political activities are two entirely different things and are subject to two different sets of rules.

Political activities are absolutely barred. A 501(c)(3) organization may not participate in or intervene in any political campaign on behalf of, or in opposition to any candidate for public office. That is, a 501(c)(3) cannot support candidate "A" over candidate "B" nor can it oppose candidate "B" over candidate "A". However, that does not mean that Mr. Delta, President of a 501(c)(3) which opposes the legalization of cock-fighting cannot, in his individual capacity, personally contribute his own money to a candidate who likewise opposes cock-fighting. Mr. Delta may also go door to door to urge the election of candidate "A" and the defeat of candidate "B" so long as he does not involve the 501(c)(3) or use any of its assets.

A 501(c)(3) may sponsor debates or forums to educate voters. But if the debate or forum shows a preference for or against a certain candidate, it becomes a prohibited activity.

Nonprofits may engage in limited lobbying activities

Tax-exempt 501(c)(3) nonprofits may participate in lobbying for or against a particular legislative bill. But it may not engage in carrying on propaganda or otherwise attempt to influence the passage or defeat of legislation as a "substantial part" of its activities. A 501(c)(3) may publicly advocate positions on public policy issues without fear of losing its tax-free statue. This advocacy may include lobbying for or against legislation consistent with the nonprofits mission.

Tips On Writing Congress

The letter is the most popular choice of communication with a congressional office. If you decide to write a letter, this list of helpful suggestions will improve the effectiveness of the letter:

1. Your purpose for writing should be stated in the first paragraph of the letter. Since your letter pertains to a specific piece of legislation, identify it accordingly, e.g., HB#407 - Medical Cannabis Act.
2. Be courteous, to the point, and include key information, using examples to support your position.
3. Address only this issue in your letter; and, if possible, keep the letter to one page.

Addressing Correspondence

To a Senator:

The Honorable (Full Name)
__ (Rm.#) ___ (Name of) Senate Office Building
United States Senate
Washington, DC 20510

Dear Senator:

To a Representative:

The Honorable (Full Name)
__ (Rm.#) ___ (Name of) House Office Building
United States House of Representatives
Washington, DC 20515

Dear Representative:

Note: When writing to the Chair of a Committee or the Speaker of the House, it is proper to address them as:

Dear Mr. Chairman or Madame Chairwoman:
or/ Dear Mr. Speaker:

Tips On E-mailing Congress

Generally, the same guidelines apply as with writing letters to Congress. However, e-mail is a much less successful way to reach lawmakers, than letters, phone calls or faxes, according to lobbyists and congressional staff members.