As midterm election season ramps up, 501(c)(3) organizations once again find themselves riding the line between excitement and anxiety, wondering which advocacy efforts are fair game and which might unintentionally land them on the IRS’s radar.
Midterm elections play a critical role in shaping the direction of the country by determining control of Congress and, in many states, key governorships and legislative offices. Though the president is not on the ballot, these elections often serve as a referendum on the administration’s performance, influencing which policies advance, stall, or are reshaped for the remainder of the term. By redistributing political power at both the federal and state levels, midterms act as a vital check on government and give voters a meaningful opportunity to influence the nation’s course between presidential elections.
Good news: 501(c)(3) organizations can absolutely engage in nonpartisan election season advocacy. They can educate voters, discuss key issues, and even host candidate forums all while staying true to the organization’s cause and advancing its mission. The trick is knowing where the lines are and to not accidentally cross them.
The Golden Rule: Thou Shalt Remain Nonpartisan
Here’s the gospel truth: 501(c)(3)s cannot support or oppose candidates for public office, including candidates in nonpartisan races who are not affiliated with a particular political party (ex. school board elections). Under the Internal Revenue Code, 501(c)(3) organizations are “absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office.” That means no endorsements, no “vote for” type messages, and no thinly veiled hints about who the public should vote for.
The IRS uses a “facts and circumstances” test. Basically, a holistic vibe-check to see whether the organization’s communications are truly nonpartisan or just cleverly disguised partisan activity.
Some factors the IRS will look at:
- Whether the communication mentions candidates by name
- Whether the organization compares its position on an issue to a candidate’s position on said issue
- Tone, content, timing, and intended audience
In short, if your content could be read as supporting or opposing a candidate, and or be perceived as campaign intervention, take a step back and consider a reframe.
What Not to Do
501(c)(3) organizations must steer clear of any actions that could be interpreted as partisan political activity. Don’t endorse or oppose any candidates, even subtly. Avoid using coded language such as “vote pro-life” or “vote for people with pink hair” which can be interpreted as indirect campaign intervention. Refrain from timing issue updates or public statements to coincide with elections, especially if they mirror campaign messaging. Instead, have a bona fide non-electoral reason for the communication like current events or an upcoming legislative hearing. Additionally, ensure that staff, volunteers, board members, and anyone else acting on behalf of the organization do not use organizational platforms or resources for partisan political purposes. Remember, the IRS provides no “safe amount” of partisan activity, so even minor violations can put your organization’s tax-exempt status at risk.
What You Can Do, Confidently!
Although 501(c)(3)s cannot engage in partisan activity, they still play a vital role in shaping public policy through nonpartisan advocacy. While they are strictly prohibited from supporting or opposing candidates for public office, these organizations can educate the public, engage policymakers, and advocate for issues aligned with their charitable purpose. By focusing on facts, community needs, and policy solutions rather than partisan politics, 501(c)(3)s can boldly influence meaningful change and strengthen civic engagement within their communities.
Examples of 501(c)(3) safe election season advocacy include:
- Issue Advocacy: 501(c)(3) organizations can (and should imo!) speak up about the issues central to their mission. Just ensure your messaging is about the issue, not the people running on it. Stay policy-focused, avoid partisan buzzwords, and don’t imply who voters should vote for in an upcoming election.
- Lobbying: As part of their issue advocacy, 501(c)(3) public charities may engage in lobbying, and attempt to influence pending legislation. This activity is perfectly OK (and highly encouraged, although limited) for public charities to participate in, even during election years. On the other hand, 501(c)(3) private foundations may want to reconsider engaging in lobbying. If private foundations lobby, they expose the organization and all individuals who authorized the lobbying activity to a significant excise tax that in essence acts as a prohibitive tax. Still, private foundations can engage in a wide range of other nonpartisan election season advocacy. Check out this resource for inspiration on how to support.
- Ballot Measures: Ballot initiatives are treated as legislation. They are not automatically campaign activity; therefore, 501(c)(3) public charities can engage in ballot measure work. If expressing a view on ballot measures, and/or telling voters how to vote on ballot measures, 501(c)(3) public charities must track and stay within their lobbying limits. Ballot measure advocacy may also trigger local or state-level campaign finance reporting.
- Voter Education: Host nonpartisan candidate forums, share voter registration info, and publish neutral voter guides. Present facts, not favorites.
- Voter Registration & GOTV: Go for it (unless you are a 501(c)(3) private foundation, then see note below)! Remember, keep it nonpartisan. “Here’s how to register and where to vote” is perfect. “Vote to protect our values”? Questionable. Also remember that state law dictates how voter registration can be conducted (and by who) too. So, make sure you are following your state’s laws in addition to remaining nonpartisan.
Note: Private foundations engaging in election-season advocacy should be mindful that voter registration activities are subject to specific legal criteria and compliance requirements in accordance with Section 4945(f) of the Internal Revenue Code.
- Candidate Education: You can meet with candidates, brief them on your issues, share your research, or explain your organization’s work. Just remember to remain nonpartisan and to offer your educational materials to all candidates. You’ll also want to refrain from developing new resources or materials in response to a candidate’s request, to avoid any appearance of coordination or favoritism.
- Accountability Advocacy: Holding elected officials accountable is not the same as supporting or opposing a candidate. 501(c)(3) organizations may appropriately critique officials who campaign on bold commitments but fail to deliver once in office, or who pursue policies that harm the very communities they serve.
Pro Tips & Best Practices
Advocacy is one of the most powerful tools 501(c)(3) organizations have to create lasting impact. By raising their voices on the issues that matter most to their missions and communities, nonprofits can help shape just policies, amplify unheard perspectives, and strengthen the democratic process without crossing into partisan territory. Engaging in advocacy isn’t just allowed; it’s essential. Below are some pro tips and best practices to help 501(c)(3) organizations boldly and effectively advocate for the causes they champion:
- Write an internal election-season policy that spells out how staff should handle communications, events, and social media (consider a social media policy too)
- Review everything for neutrality (tone, timing, and framing all matter)
- Keep good records (documentation is your best defense if anyone questions your neutrality)
- Pause and reassess if your issue suddenly becomes a campaign flashpoint
- When in doubt, ask for help (resources, legal counsel, technical assistance)
In a Nutshell
501(c)(3) organizations can be part of the civic conversation and encourage civic engagement. In fact, they should be, again, in my humble opinion. The key is to stay mission-driven, issue focused, and nonpartisan.
- Focus on causes, not candidates.
- Educate, but do not attempt to influence the election of candidates.
- Encourage participation without suggesting who the public should vote for.
Every thoughtful, responsible action a 501(c)(3) organization takes in advocacy ripples outward. It empowers voters with insight, reinforces the health of our democracy, and safeguards the credibility and vibrancy of the organization itself. 501(c)(3) organizations are obligated to fuel heart-led advocacy; use their platforms, reach, and resources wisely; and watch the change they believe in take root.