Technical Question of the Week

Q: We are a 501(c)(3) organization and while we are clear that we cannot support or oppose candidates we want to weigh in on our Governor’s nominee for state Human Rights Commissioner.  Can we do this as a 501(c)(3) organization?

A: Yes.  Your 501(c)(3) organization can recommend a nominee for state Human Rights Commissioner to the Governor.  To the extent that this nomination requires state Senate confirmation and you lobby the Senate to support a particular nominee you will need to count that activity as direct lobbying (IRS Notice 88-76).