BEING NONPARTISAN: Guidelines for 501(c)(3) Organizations Presented by Welcome to BEING NONPARTISAN: Guidelines for 501c3 Organizations. 501c3s are nonprofits – or charities who can accept grants and contributions from individual donors who received a tax deduction for giving their money to us – In exchange for having gifts to us tax deductible, we agree to be nonpartisan in elections. There are some dos and don’ts but but maybe more do’s than you might expect allowing a charity to enfranchise constituents, encourage voter participation, educate candidates and voters, and inject issues into a campaign.

Today’s presenter Who David A. Levitt Principal Adler & Colvin

agenda Prohibition on Partisan Political Activity Nonpartisan Voter Registration Engaging Candidates/Educating Voters Ballot Measures Issue Advocacy Staff Activities (briefly) [Will not cover staff much – see last year’s presentation on powerpoint on youtube channel. We covered last year.] And just a reminder to chat your questions and Julian will take note Agenda

Partisan Campaign Activity

nonpartisan Campaign Activity

What a cHARITy CANnot Do A 501(c)(3) tax-exempt organization may not intervene in any political campaign on behalf of (or in opposition to) any candidate for public office. -1954 amendment to US Tax Code (The Johnson Amendment)* * The words “or in opposition to” added by Congress in 1987. Tax exempt and tax-deductible: In exchange for donors getting a tax deduction, 501(c)(3) nonprofits must be nonpartisan Guidelines that haven’t changed but have been explained better by the IRS and others since first adopted in the 1950’s when then Senator Lyndon Johnson inserted a single sentence into the IRS code barring campaign intervention by 501c3 charities. Can’t Do

WHAT THAT MEANS... A 501(c)(3) organization may not: Endorse a candidate or support a political party Donate money or resources to a candidate or party Conduct any partisan election-related activity “Facts and Circumstances” Let’s say a couple of things about [the previous 3rd bullet]... Rate or rank candidates on their positions compared to yours Can’t Do 7

WHAT a cHARITy CAN DO 501(c)(3) organizations may conduct nonpartisan voter engagement activities designed to help the public participate in elections: Voter Registration Voter Education Candidate Engagement Get Out The Vote (GOTV) Special rules for voter reg by a PF Can Do

Voter Registration

COMMON NONPARTISAN ACTIVITIES Promote voter registration Announce deadlines. Provide information on where and when to register to vote. Conduct voter registration A table in your lobby, at events. Register staff and volunteers. Conduct a voter registration drive. As 501c3s….we can Voter Registration

VOTER REGISTRATION GUIDELINES No endorsements: May not suggest which party to join. May say what it means to register “unaffiliated” Know your state’s rules: Party affiliation and closed or open primaries Can explain the difference between registering with a party or as “unenrolled”, no party choice. This can affect one’s ability to vote in party primaries (though most states let voters choose which party primary they can vote in) Voter Registration

Get out the vote

GET OUT THE VOTE BY … Making the election visible Providing voter assistance Conducting get-out-the- vote drives Reminding staff & constituents to vote And as the IRS makes it very clear, we are free to do a number of any kind of nonpartisan activities to encourage voting and help our communities vote – as long as we’re not telling or indicating to people who to vote for. For starters, we can make the election highly visible at our sites. We can’t endorse candidates, but we can endorse voting. We can provide voter assistance, reminders to our staff and the people we serve and help getting out to vote. For example early voting. we have a residential facility help people obtain mail ballots. Get Out The Vote 13

The Process of Voting 501(c)(3)s can also educate voters on the process of voting How, where and when to vote Early Voting Voter ID Needed Using a voting machine There are two kinds of voter education. How, where and when: At minimum, reminders of registration deadlines or election day. Voter Education

ELECTION DAY Give staff time off: To vote or do election- related activities Rides to the polls: No campaign materials on the vehicles Celebrate Democracy: Make Election Day special. Have a party. On Election Day we can make sure our staff has time off to vote. - Does it have to be nonpartisan? Not if provide everyone the same opp, regardless of political view. We know many nonprofits that work with homeless populations that help them vote early – rides to the polls Make Election Day special. Have a party. Election Day 15

ENGAGING CANDIDATES 16

CANDIDATE APPEARANCES At an event Candidate vs. non-candidate capacity Debates and forums: Equal opportunity for participation to all viable candidates seeking the same office It’s a nonpartisan event: Remind the audience and the candidates Question: Can a candidate who is invited to an event make a short statement about their candidacy from the podium? Answer: No. See memo about hosting an event Candidate Appearances 17

CANDIDATE FORUMS Cover a range of issues or topics Provide equal opportunity for the candidates Do not imply approval or disapproval of any candidate What if all the candidates do not attend? You may want to partner with another organization or media outlet to… Candidate Forums 18

voter guides/ Questionnaires A broad range of issues Not just yes or no, if possible Send to all the candidates If a candidate doesn’t respond, may list “no response” or use official statements from the candidate’s website or other materials Candidate questionnaires take time to produce and get responses. Even if every candidate doesn’t respond, they’re a good way to make yourself visible to the candidates and their campaigns. Question-naires Q: What could make it partisan? A: If you telegraph a right or wrong answer when it’s published 19

Before You Vote On November 7, Know Their Record on the Environment -- Presidential Where do they stand? Al Gore  Supports Sierra Club Position George W. Bush (Vice President)  Opposes Sierra Club Position (Texas Governor)  Supported stricter clean air health standards to protect children, seniors and others from soot and smog. Opposes weakening the Clear Air Act. (Gore web site, 6/28/00)  Weakened clean air health standards. (Texas Natural Resources Conservation Commission Letter, 3/10/97) Clean Air © Silk, Adler & Colvin 2005

LEGISLATIVE SCORECARDS Legislative Scorecards – which rank lawmakers on their voting record are ok Scorecards are nonpartisan when an organization has a history of doing them … and it’s not done only in the midst of an election intended to sway voters for or against an incumbent running for re-election. Released February 19, 2016 21

COMPARING CANDIDATES Comparing? It’s okay to compare candidates in questionnaires and voter guides. Keep your opinion out of it. Criticizing? Avoid making positive or negative statements about candidates. You may correct a factual misstatement related to your issue. Ranking? A charity may not publish rankings or ratings of candidates. Comparing Candidates 22

BALLOT MEASURES 23

BALLOT MEASURES Ballot measures are about laws or constitutional amendments Activity on ballot measures generally is lobbying. It’s influencing the passage or defeat of a law– not the election or defeat of a candidate 501(c)(3) public charities thus may work for or against a ballot measure as a lobbying activity, but watch for nexus to a candidate It’s important for nonprofits to know the difference between candidates and ballot measures when it comes to being nonpartisan Ballot questions are about laws not candidates. Activity on ballot measures is considered lobbying, not the election or defeat of a candidate. While 501c3s can’t endorse candidates, we can take positions for or against ballot measures as a lobbying activity subject to our normal limits on lobbying. Ballot Measures 24

ISSUE ADVOCACY 25

ISSUE ADVOCACY Factors to consider: “501(c)(3) organizations may take positions on public policy issues, including issues that divide candidates in an election for public office.” - (IRS) Factors to consider: Increasing advocacy activities only during election season could be seen as partisan effort History of work on an issue in the past is a good nonpartisan factor An external event? What about a candidate making factually incorrect statements for you to correct For example on climate change, or Medicaid expansion (immigration issues for Trump) Insert REF slide info Issue Advocacy 26

Issue Advocacy? If you thank a Congressman after he votes, is that lobbying or campaign advocacy or something else?  If an elected official appears in an advertisement encouraging people to register and vote, is the ad supporting the officeholder as a candidate?

Issue advocacy? Timing Targeting: Size of audience Historically underrepresented groups Swing states or districts Natural constituency

Voter Registration?

WHAT STAFF CAN DO 30

What staff can do When: What: Personal time outside work hours On vacation On personal days On unpaid leave What: Volunteer on campaigns Attend political events Support your candidate Run for office Do This!

The basic guideline Nonprofit staff are free to engage in partisan activities, such as supporting a candidate, on their own time (i.e., outside of work). Guideline

What to avoid Using nonprofit resources including your paid time for partisan political purposes Being partisan when representing your nonprofit at or outside of work Don’t Do This!

more resources

2464 Massachusetts Ave, Suite 210 Cambridge, MA 02140 info@nonprofitvote.org 617.357.VOTE (8683) www.nonprofitvote.org Nonprofit VOTE 2464 Massachusetts Ave, Suite 210 Cambridge, MA 02140 David A. Levitt levitt@adlercolvin.com Julian Johannesen julian@nonprofitvote.org 35