501(c)(3) non-profit organizations may not endorse or oppose candidates; however, nonprofits may engage in nonpartisan outreach efforts that encourage constituents to participate in the election process. Nonpartisan simply means no partiality to any one candidate or political group.
Nonprofit VOTE, an organization dedicated to providing resources to nonprofits on election activity, identifies the following activities as permissible for 501(c)(3) organizations to participate in:
- Conduct or Promote Voter Registration
- Host or Co-Sponsor a Candidate Forum
- Distribute Nonpartisan Sample Ballots, Candidate Questionnaires, or Voter Guides
- Continue Issue Advocacy During an Election
- Educate Voters on the Voting Process
- Encourage Staff to Serve as Poll Workers or Translators
- Educate the Candidates on Your Issues
- Support or Oppose a Ballot Measure
- Organize Get-Out-the-Vote Activities
- Encourage and Remind People to Vote
Learn more by downloading Nonprofit VOTE’s 501(c)(3) Permissible Activities Checklist
VOTER ENGAGEMENT RESOURCES
- A Voter Participation Starter Kit (Nonprofit VOTE)
- Seven Principles for Getting Out the Vote (Nonprofit VOTE)
- Nonprofit Get Out the Vote PPT (Nonprofit VOTE)
- Getting Started with Voter Engagement (Nonprofit VOTE)
- Nonprofits, Voting, Elections: A 501(c)(3) Guide to Nonpartisan Voter Registration (Nonprofit VOTE)
- Get Out the Vote (The United States Junior Chamber)
VOTER EDUCATION RESOURCES
- Voter Education (Nonprofit VOTE)
- Find Your Polling Place (PA Department of State)
- Vote411.org (League of Women Voters)
VOTER REGISTRATION RESOURCES
- A Nonprofit’s Guide to Voter Registration (Nonprofit Voter Engagement Network)
- National Voter Registration Act Fact Sheet (NonProfit VOTE)
- PA Online Voter Registration
- Pennsylvania Voting Guide (Fair Elections Legal Network)
- A Voter Registration Toolkit (NonProfit VOTE)
IRS GUIDANCE
- Election Year Activities and the Prohibition on Political Campaign Intervention for Section(c)(3) Organizations
- Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
- How to Lose your 501(c)(3) Tax-Exempt Status (Without Even Trying)
- IRS Compliance Guide for 501(c)(3) Public Charities