Advocacy for Nonprofits: What 501(c)(3)s Can’t Do

According to the federal tax code, nonprofits are specifically “prohibited from directly and indirectly participating – or intervening – in any political campaign on behalf of or in opposition to any candidate for elective public office.”  Activities that fall into this category include:

There are some additional guidelines for engagement with candidates close to election dates, and some guidelines that must be followed around tracking and reporting nonprofit time spent on lobbying.  Contact PANO at support@pano.org for more information.