Technical Assistance Question of the Week

Q: I’ve heard that the IRS does not allow nonprofits to provide links from their 501(c)(3) websites to websites that endorse candidates. Is this true?

A: As we draw closer to many local elections, political primaries, and the general election this fall, more and more nonprofits are leading the charge to register, educate, and motivate voters. This nonpartisan voter mobilization is a perfectly valid – and certainly needed – 501(c)(3) charitable activity.

Nonprofits must remember, though, that 501(c)(3)s are prohibited from directly or indirectly supporting or opposing candidates for public office or political parties. This means that information provided on or through a 501(c)(3)’s website should not support or oppose candidates. For example, a nonprofit may provide contact information and website links, without commentary, for every candidate in a race – this is fair and nonpartisan voter education; a nonprofit should never link only to Democratic or Republican candidates.

Last year, the IRS produced a new fact sheet on election year activities for 501(c)(3)s, available online here. This guidance includes a section about websites, including some example fact situations.

For answers to other questions like this, please call Alliance for Justice’s toll-free technical assistance hotline at 866-NPLOBBY or email us at advocacy@afj.org. Our Attorney of the Day is available to answer questions about advocacy from all nonprofits free of charge.