As reported previously, the IRS will be stepping up efforts to curb election year campaign activities from nonprofit organizations following a particularly active 2004 election season that saw all manner of controversy ranging from targeting church speeches to the infamous Swift boat ads.
The IRS released a statement reminding charitable organizations that, as a rule, they may not participate or intervene in any political campaign on behalf of or in opposition to any candidate for public office. This means that a 501(c)(3) organization may not:
- endorse candidates;
- distribute statements for or against candidates;
- raise funds for or donate to candidates; or
- become involved in any activity that would be either in support of or opposed to any candidate.
