A recent complaint filed against an Oregon nonprofit highlights an issue that pops up every few years... can a 501(c)(3) organization include a candidate in its newsletter?
The answer is... as it always seems to be in the wonderful world of tax law... "it depends." If the candidate is given the opportunity to stump for his or her candidacy in the pages of the newsletter, it's far more likely that the IRS will consider the 501(c)(3) to be engaged in illegal electioneering. However, it is possible that a 501(c)(3) can run a column by a person who is running for office if the newsletter focuses on issues and does not mention the person's candidacy. This is a classic example of the "facts and circumstances" analysis that the IRS uses to look at election-time activity of charities... there are very few bright line rules. When in doubt, talk with a lawyer who knows the rules!
Subscribe to:
Post Comments (Atom)
No comments:
Post a Comment