Hosting Candidates at Charitable Events: Ensuring Candidate Appearances Remain Nonpartisan
Factsheet
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This fact sheet offers some guidelines for when it's appropriate for a 501(c)(3) group working on election protection issues to talk with a candidate or party -- and when it's not.
Factsheet
Nonprofit organizations active in state or local California ballot measure campaigns must comply both with federal tax law and California ballot measure disclosure laws. Federal tax law permits public charities to engage in a limited amount of ballot measure advocacy. Under California law, organizations engaging in certain activities to support or oppose a ballot measure may need to disclose their expenditures in support of or opposition to the ballot measure, as well as the names of donors whose contributions were used to support the organization’s ballot measure activities. However, the following activities are exempt from California’s disclosure laws and can be done by an organization without fear of triggering any special disclosure reports.