Non-Profits and Political Activities

The latest view on not-for-profit accounting issues

All section 501(c)(3) organizations are strictly prohibited from being directly or indirectly involved in campaigning activities for, on behalf of, or against a candidate running for public office, making contributions to political campaign funds, and making a public statement of position on behalf of the organization. However, did you know that 501 (c)(3) organizations are able to participate in certain non-partisan election activities?

These activities include:

  • Voter Education
  • Voter Registration
  • Get-Out-The- Vote Drives

These activities must be conducted in a non-partisan manner or the organization would be at risk of losing its exempt status.

By Kristin Cullen, CPA