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Article Archives >> Ready Reference >> February 2000

Preview of Article:

Charities May Not Participate in Elections

Although the Tax Code permits insubstantial lobbying activity, it provides an absolute prohibition on participation in election campaigns

This Ready Reference Page Covers:

  • Distinction between lobbying and participating in election campaigns.
  • Nonpartisan education
  • Taking a position as an individual
  • Summary of court opinions

Excerpt:
"Electioneering," or participating in an election campaign on behalf of or in opposition to any candidate for public office, can cost a charity its tax exempt status. Despite the urge to support or oppose those candidates who have strong positions on your cause, avoid the temptation. You might not survive to reap the benefit of your effort.

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Article Archives >> Ready Reference >> February 2000