1. 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.

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

3. 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

4. Partisan Campaign Activity

5. nonpartisan Campaign Activity

6. 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

7. 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

8. 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

9. Voter Registration

10. 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

11. 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

12. Get out the vote

13. 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

14. 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

15. 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

16. ENGAGING
CANDIDATES 16

17. 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

18. 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

19. 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

20. 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

21. 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

22. 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

23. BALLOT
MEASURES 23

24. 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

25. ISSUE ADVOCACY 25

26. 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

27. 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?

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

29. Voter Registration?

30. WHAT STAFF
CAN DO 30

31. 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!

32. 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

33. 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!

34. more resources

35. 2464 Massachusetts Ave, Suite 210 Cambridge, MA 02140
VOTE (8683)
Nonprofit VOTE
2464 Massachusetts Ave, Suite 210
Cambridge, MA 02140
David A. Levitt
Julian Johannesen 35