Who is a Candidate?


Leslie Barnes, , Quyen Tu, Tim Mooney


In this episode, we’re taking a deep dive into election season advocacy rules. While you already know from previous episodes that 501(c)(3) public charities are not allowed to support or oppose candidates for public office, you may not know how the tax code defines a “candidate” and which public offices could trigger tax code electioneering rules.  

Our Lawyers for This Episode:

Leslie Barnes Jen Powis Quyen Tu


  • Who is a candidate? 
  • What is a public office? 
  • Holding elected officials accountable doesn’t always have to end when they “declare candidacy” 
  • Who is NOT a candidate?