Leadership & Strategy
A charity can host a candidate forum. It cannot take sides.
Nonpartisan voter education is allowed during an election, but anything that favors one candidate crosses a line charities cannot cross.
By The Editors · The Game of Giving
The BriefLeadership & Strategy
The prohibition on political campaign activity by 501(c)(3) organizations is absolute. A charity may not endorse a candidate, contribute to a campaign, or publish statements for or against anyone running for office.
That does not mean a charity must stay silent during elections. IRS guidance describes activities that remain permitted when they are conducted in a nonpartisan way, including candidate forums, voter registration drives, and voter guides that do not show bias.
For a forum, the guidance points to a few practices. Invite every qualified candidate for the office. Have questions prepared or selected by an independent panel, and cover a broad range of issues. Use a moderator who does not comment on candidates' answers or signal approval. Say at the start that the views expressed are the candidates' own.
Be careful with the details. Inviting only one candidate to speak, or timing an issue campaign so that it clearly points toward one candidate, can cross the line even when no one says "vote for." When in doubt, ask counsel before the event, not after.
General information for donors and nonprofit leaders, not legal or tax advice. How we report is set out in our editorial guide.
