With all the distressing things going on in the world, we are really concerned with the preservation of democracy in America. What can our 501(c)(3) charity do to promote participation in the upcoming election?
What election? Are there elections coming up in 2026?
Actually, for federal tax purposes, it doesn’t make a difference what election you are talking about. Under the so-called “Johnson Amendment,” no 501(c)(3) charity may intervene in an election by supporting or opposing any candidate for any public office in any jurisdiction in the country. (See Ready Reference Page: “IRS Guidance Has Not Changed on Electioneering”) Under a proposed settlement of pending litigation, “churches” may become able to support or oppose candidates through internal communications with congregants in connection with their religious services. (See Court Denies Intervention in Johnson Amendment Case) But even if that settlement is finalized, it would not affect the myriad of other 501(c)(3) social service, arts, environmental, healthcare or other charities active locally and nationally. While “electioneering” may still be prohibited, conducting nonpartisan voter registration drives is still specifically permitted.
Voter registration was protected for charities during the early civil rights era in the South. During the 1980s, when then-President Ronald Reagan was proposing significant cuts in federal funding for the arts, it seemed hard to find a performing arts organization not urging its participants to register to vote during the intermission of their programs. Voter registration drives are an important part of the work of many charities.
Private foundations cannot specifically fund local voter registration efforts at public charities, but they can fund general operations that include voter registration. They can also fund nonpartisan voter registration activities that cover more than five states and more than one election cycle if the efforts meet certain other criteria. National organizations that are interested in voter registration could seek support from a private foundation interested in such activities.
A very quick computer search will yield a number of guides that are available for charities wishing to conduct a nonpartisan voter registration effort if you don’t know how to do one. I would not recommend that you consult with a single political party on how to conduct a voter registration drive. It could be claimed to be a partisan activity if you don’t consult at least both of the major parties in the area.
I would also suggest that you confirm with the local voting authority that the specifics of your program are legal. Not all jurisdictions want more voters, especially when the local officials think the new voters are not likely to vote for them. Be careful that you are authorized to collect voter registration applications and take them to the official registration site, for example, if that is what you plan to do. It may be illegal to be the transmission vehicle, or illegal if not done within a very few days of the signature. You don’t want to be threatened with criminal prosecution just because you want your constituents to be able to vote. The nationally available guides may not be clear on the limitations in your jurisdiction.
It is never too early to begin a voter registration drive, even if it's only to remind your constituents that they should be sure to get themselves registered. The earlier you begin, the easier it will be to make voter registration information a routine part of your program. When you look at the number of elections that are decided by a very few votes each year, it seems a shame for your constituents to be on the wrong side of one of those elections if you could have caused more people in your circle to get themselves into a position to vote.
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