Section Library
Political Activities
An organization exempt from tax under section 501(c)(3) may undertake no activity whatever on behalf of, or in opposition to any candidate for public office (federal, state, or local). This is an absolute prohibition. If a section 501(c)(3) organization engages in political activities, it will lose its exempt status.
Most questions and disputes regarding charities and political activities arise concerning what constitutes involvement in "political activities."
To avoid classification as a political activity, communication must be free of political bias by editorial opinion or structure.