Election Year Activities and
the Prohibition on Political Campaign Intervention for Section 501(c)(3)
Organizations
Original source:
http://www.irs.gov/newsroom/article/0,,id=154712,00.html
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, 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-
tege.eo.ceo@irs.gov
Churches should also see
Publication 1828
(PDF format), Tax Guide for Churches and Religious Organizations. [Spanish
Version]
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 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.
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.
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.
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 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.
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.
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.
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.
• 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.
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 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.
