501(c)(3) Political Activity: What is Your Strategy for Compliance?

In today’s world, charitable organizations must strike a balance between the increased opportunities for political participation by non-profit officers and employees and the potential reputational risks and other pitfalls to the 501(c)(3) organization. Although the IRS prohibits 501(c)(3) charitable organizations from engaging in any political activity, individuals associated with a 501(c)(3) organization have a First Amendment Right to participate in the political process. Join Genova Burns LLC Partner, Rebecca Moll Freed, Head of the Corporate Political Activity and Non-Profit & Tax-Exempt Organizations Practice Groups, for a discussion on key considerations for developing a strategy to comply with the IRS ban on 501(c)(3) political activity.

Learning Objectives:

I.     Gain a general understanding of the IRS definition of political activity and the distinction between political activity, lobbying and educational activity

II.    Identify the parameters of individual political activity

III.   Recognize potential pitfalls of individual political activity 

IV.   Develop strategies for compliance to protect 501(c)(3) status