Whether a tax-exempt organization may endorse candidates for public office
without jeopardizing its tax-exempt status depends upon the type of
tax-exempt organization it is. For example, § 501(c)(3) organizations may
not engage in political activity, including endorsing candidates, but other
organizations, such as § 501(c)(4) organizations, may engage in political
activity so long as that is not their primary activity. However, § 501(c)
organizations that make expenditures for political activity may be subject
to tax under § 527(f). For more information, download
Election Year Issues.
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