Election Activity

All nonprofits can provide important information that voters need as they elect their representatives.  A 501(c)(3) organization may not engage in partisan political activity.  In other words, the organization cannot do anything that supports or opposes a candidate for office.  501(c)(3)s can, however, engage in a variety of nonpartisan election-related activities.  

501(c)(4) organizations may engage in both nonpartisan and partisan activity--  as long as its partisan political activity is a secondary activity of the organization.  Additionally, the 501(c)(4) must comply with all federal and state election laws that place restrictions or disclosure requirements on political activity. 

Political organizations, exempt under section 527 of the tax code, engage in activity that supports and/or opposes candidates for public office.  They are subject to federal or state election law.

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