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Message
IRS 501c taxing rules for charitable/Non-Profit orginizations.
Posted on 11/8/16 at 2:28 pm
Posted on 11/8/16 at 2:28 pm
(3)
LINK
Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes.
Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in a non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner.
On the other hand, voter education or registration activities with evidence of bias that (a) would favor one candidate over another; (b) oppose a candidate in some manner; or (c) have the effect of favoring a candidate or group of candidates, will constitute prohibited participation or intervention.
I would like to know if this is ever enforced? Church buses busing people to the polls seems to me to be using their tax exempt status for political reasons no?
LINK
Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes.
Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in a non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner.
On the other hand, voter education or registration activities with evidence of bias that (a) would favor one candidate over another; (b) oppose a candidate in some manner; or (c) have the effect of favoring a candidate or group of candidates, will constitute prohibited participation or intervention.
I would like to know if this is ever enforced? Church buses busing people to the polls seems to me to be using their tax exempt status for political reasons no?
2
Posted on 11/8/16 at 2:32 pm to meauxjeaux2
quote:
Church
Churches do not have to register as a 501c3
That's the problem
Posted on 11/8/16 at 2:38 pm to LSUFanHouston
quote:are you certain about that?
Churches do not have to register as a 501c3
Posted on 11/8/16 at 2:39 pm to meauxjeaux2
He's correct
Posted on 11/8/16 at 2:42 pm to Brummy
Posted on 11/8/16 at 2:47 pm to meauxjeaux2
quote:
would like to know if this is ever enforced? Church buses busing people to the polls seems to me to be using their tax exempt status for political reasons no?
Even if it applies to churches, it seems difficult to prove that registering voters or brining them to the polls in and of itself is biased. Sure, they may overwhelmingly support a particular candidate as a voting bloc, but short of pro/anti Dem/Rep materials or campaigning, I don't see how it could be proven.
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