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. Thanks for posting this Al. It provides context for the argument of what is "reasonable". Given the facts of the case, helping a local councilperson "set-up" (1) community event during campaign to encourage voter participation will not hold water. There is no evidence or statement saying the volunteers participated in promoting or opposing a candidate in any way. Based on everything we know today (which is not much), I believe thinking people would not see this particular argument as a productive use of time or taxpayers dollars to press a case. Including the IRS. S -----Original Message----- From: [EMAIL PROTECTED] [mailto:[EMAIL PROTECTED] On Behalf Of [EMAIL PROTECTED] Sent: Friday, May 25, 2007 8:41 AM To: [email protected] Subject: [UC] The IRS on political involvement by tax-exempt organizations For those who are interested (as opposed to merely argumentative), here's some information directly from the IRS on political involvement by tax-exempt organizations. This is extracted verbatim from the IRS website at http://www.irs.gov/newsroom/article/0,,id=154712,00.html -- in case anybone wants to learn even more. Information on filing complaints for tax fraud activity -- including violations of tax exemption conditions by 501(c)(3) organizations -- is online at http://www.irs.gov/compliance/enforcement/article/0,,id=106778,00.html Al Krigman ------------------------------------------------------------------------ ----------- 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.
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