Advocacy Question of the Week

Q: Can a 501(c)(3) public charity distribute educational materials at a Democratic party event?

A: No. 501(c)(3) organizations cannot support or oppose candidates for public office or appear to do so. The IRS uses a facts and circumstances test in determining whether it appears that an organization is supporting or opposing a candidate. This may include factors such as what the organization is doing, what the candidates are doing, the timing of the activity, and the divisiveness of the issue, just to name a few. Unfortunately, this rule does not provide a bright line test and in some circumstances it is out of an organization's control to determine exactly which information the IRS might take into consideration.

If your organization distributes their materials solely at an event sponsored by the Democratic Party, it would be problematic because it would look like you are supporting the Democrats (and opposing other parties). If your organization distributes its materials at all the other events by all other parties then it would not be as risky. It should also be emphasized that your organization should not create materials solely in response to this event, but should provide information that your organization has already created and distributed.

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