Political activities of charities and other types of exempt organizations frequently rise in prominence in presidential election years. Not only is the IRS sensitive to political activities in a presidential election year, private organizations frequently monitor election activities of charities and may report to the IRS violations of the political activity prohibition. Consequently, it is important for leaders of charities, and particularly religious organizations, to be familiar with the rules for participation in elections by exempt organizations.
Read the full GT Alert, “Section 501(c)(3) Organization Prohibited Political Activities.”