IRS releases guidance on election activity

It's not my birthday, but the IRS just handed out a gift... precedential guidance on what 501(c)(3)s can do around election time.

Updating a fact sheet released early last year, the new Revenue Ruling covers a host of topics near and dear to charities that engage in advocacy around election time. Remember it's illegal for a charity to do anything that remotely supports or opposes a candidate for public office. Nonpartisan activities, however, are permissible (like voter guides, public debates, get-out-the vote drives, etc.). Charities can also engage in issue advocacy and general education activities so long as they do not connote support or opposition to any candidates. Individuals involved in charities are still free to engage in partisan activities on their own time, using their own resources, so long as the 501(c)(3) is not tapped for assistance.

I'll be covering some of the issues raised in the Revenue Ruling in one of the first few episodes of the Nonprofit Law Podcast. In the meantime, check out the Revenue Ruling here (PDF).