The Nonprofit FAQ

Principles and Practices for Public Policy and Advocacy

In June 2007, the IRS published new guidance on intervention in political campaigns by 501(c)(3) organizations and a discussion of the results of recent enforcement actions related to apparent intervention in political campaigns. These documents can be reviewed on the IRS website at http://www.irs.gov/charities/article/0,,id=170893,00.html. Intervention in political campaigns by 501(c)(3) organizations is not permitted. The IRS (in Revenue Ruling 2007-41 -- linked above) describes several sorts of activities that might be considered to have been supportive of, or in opposition to, a candidate for public office and explains the reasoning behind viewing each as a prohibited or permitted activity. In its Principles and Practices for Nonprofit Excellence, the Minnesota Council of Nonprofits offers guidelines to ensure appropriate advocacy and lobbying activity in nonprofits. These guidelines were the result of comprehensive review and input from a variety of nonprofit service providers. See http://www.mncn.org/info_principles.htm The US Conference of Catholic Bishops has a guide for Catholic organizations on permissible political activities at http://www.usccb.org/ogc/guidelines.shtml. Posted 9/02/99 -- CM; link updated 7/22/03; USCCB link added 11/10/04; 6/13/07 --PB