🚫 Prohibited Political Activities

Under IRS rules, 501(c)(3) organizations cannot:

1. Participate in Political Campaigns

   • They may not endorse, oppose, or contribute to any candidate for public office at the local, state, or federal level.
   • This includes statements, social media posts, events, or activities that favor or oppose a candidate or political party.

2. Make Political Donations

   • 501(c)(3)s cannot donate money or resources (like space, staff time, or mailing lists) to political campaigns or parties.

3. Coordinate with Campaigns

   • They cannot collaborate with a campaign or candidate—even informally—to support their election.

💡 Violation of these rules can result in loss of fiscal sponsorship status with Pure Charity.

✅ Permitted Activities (with Limits)

1. Nonpartisan Voter Engagement

   • Allowed activities include:
     • Voter registration drives
     • Get-out-the-vote campaigns
     • Hosting candidate forums (if all candidates are invited and treated fairly)
     • Publishing voter guides (must be nonpartisan)

2. Issue Advocacy

   • 501(c)(3)s can take positions on public policy issues, including legislation.
   • However, they must not link their advocacy to support or opposition of a specific candidate.

3. Lobbying (Limited)

   • Limited lobbying is allowed, meaning:
     • You can support or oppose specific legislation (like a housing bill).
     • But you can’t do too much lobbying—"too much" is defined either by the IRS’s subjective "substantial part test" or the clearer 501(h) expenditure test (if your nonprofit elects it).

🗳️ Political Activity & 501(c)(3) Rules — FAQ for Organizers

Can I endorse a candidate or political party under fiscal sponsorship?
No. 501(c)(3) rules are clear: you can’t publicly support or oppose any candidate for public office. That includes social media, events, or even “implied” support.

Can I talk about political issues or policies?
Yes! You can speak out on issues like housing, education, climate, etc.—as long as you're not tying your message to a specific candidate or election.

Can we register voters or help people get to the polls?
Yes, absolutely. Nonpartisan voter engagement is allowed. You can do things like:

• Voter registration drives
• Nonpartisan get-out-the-vote efforts
• Candidate forums (as long as you invite all sides equally)

Can we lobby for laws or policies?
Yes, but only a limited amount. You can support or oppose legislation (like a housing bill), but lobbying can’t become your main activity. Pure Charity will help you track this.

Can we work with a political campaign or use their materials?
No. Sponsored projects can’t coordinate with campaigns or share resources. That includes space, funds, volunteers, or mailing lists.

Bottom line: You can organize, advocate, and mobilize—but you have to do it without aligning with a political party or candidate.

Pure Charity will help you stay within the guidelines so your work stays compliant and impactful.

🧾 IRS Guidance Sources

• IRS Charities & Nonprofits: The Restriction of Political Campaign Intervention
• IRS Publication 1828: Tax Guide for Churches and Religious Organizations (also applies to 501(c)(3)s)