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IRS Guidance Has Not Changed on Electioneering

IRS Guidance Has Not Changed on Electioneering

IRS Guidance Has Not Changed on Electioneering

Although the climate for enforcement has been altered, charities are still prohibited for supporting or opposing candidates

With nonprofits gearing up for the 2020 elections, it is important to know what they can — and cannot — do with respect to the elections.  Section 501(c)(3) charities can lose their tax-exemption if they participate in an election indicating support for or opposition to any candidate for public office at any level of government. 

Section 501(c)(4) social welfare organizations, often formed for the purpose of electioneering, (c)(5) trade unions, and (c)(6) trade associations do not face such limitations.  These and other types of nonprofits (See Ready Reference Page: “What Do We Mean When We Say Nonprofit?”) will not lose their exemption so long as electioneering is not their primary activity.

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