Last Friday, I had the pleasure of discussing the political campaign activity prohibition on public charities with托尼·马丁蒂（Tony Martignetti）on Nonprofit Radio. The recorded version is available在线的而且也可以downloaded in iTunes. Below are some main highlights from the show and additional follow up:

Internal Revenue Code Section 501(c)(3) Prohibition on Electioneering

禁止501（c）（3）组织代表或反对任何公职候选人参与或介入任何政治运动。该规则来自《内部收入法》（IRC）第501（c）（3）节中的语言。通常，这意味着组织不能为候选人（现金还是实物）做出贡献；无法获得认可（无论是支持还是反对候选人）；如果不给其他候选人提供平等的机会，就无法使用组织的资源。

违反此禁令的罚款是撤销免税身份。但是，美国国税局确实可以选择对IRC第4955条规定的中间制裁实施中间制裁。中级制裁是对政治支出的消费税，最初对该组织的10％，而有意批准政治支出的组织经理为2.5％。国税局过去已向组织发出警告，但没有规定国税局必须先发出警告，以代替罚款或施加罚款。

IRC下允许的选举相关活动

美国国税局使用事实和情况测试，并将研究内容，时机和范围等因素。因此，组织应在参与与政治或选举有关的活动时谨慎行事。

501（c）（3）组织被允许进行发行倡导，这是与慈善使命和慈善机构议程有关的倡导（例如枪支安全，可持续实践）。但是，在某些情况下，尤其是在选举期间，问题倡导可能会涉足禁止的政治竞选活动。例如，一个只有在选举年份和接近选举的特定问题进行倡导的组织，即使该组织没有提及任何候选人姓名或政党的隶属关系，也可以将接近选举的组织视为从事政治竞选活动。相比之下，如果组织在非选举年中使用相同的手段和范围进行这种倡导的模式，则该组织的事实和情况更为有利。

允许选举相关的活动的例子包括选民教育，例如选民指南和候选人辩论；选民注册，例如开始投票驱动器；以及候选人教育，例如代表分发给所有候选人的组织创建的公共政策报告。The overarching theme of the electioneering prohibition that 501(c)(3) organizations be neutral and nonpartisan with respect to publicly elected offices must be a main consideration when undertaking any election-related activity.因此，例如，选民教育指南不应对候选人进行排名。选民注册不应基于党派隶属关系；不应根据候选人的要求或向某些候选人表现出偏爱的候选人教育。组织应对501（c）（3）禁止选举的禁令知识渊博，并在不确定时寻求非营利法律专家的协助。

第一修正案权利诉选举禁令

Individuals have First Amendment rights and can engage in political campaign activity in their individual capacity. Organizations must be sure however to put policies and training in place to prevent such individuals from unintentionally or unknowingly putting the organization at risk of an electioneering violation. Tips for organizations:

• Do not allow use of the organization’s assets or facilities for an individual’s electoral work (e.g., organization issued email accounts, staff time).
• Do not publicize an individual’s personal election choices in organizational materials.
• 在组织赞助的活动中不要支持或反对候选人。
• Use visible disclaimers.
• 检查他人是否使用适当的免责声明（例如，当一个人以自己的能力说话时，该组织在组织中的头衔（如果陈述）应仅用于身份证明目的）。

First Amendment issues related to the electioneering prohibition received increased attention in recent years due to an event now known as “Freedom Pulpit Sunday”由联盟国防基金会（ADF）组织，该基金是一家公共慈善机构，牧师在违反选举禁令的情况下从讲台上发表选举陈述。自2008年首次举行以来，自由讲台已成为年度活动，并旨在提示IRS行动，以便ADF可以在法庭上的第一修正案上挑战选举禁令。尽管国税局尚未对牧师采取任何正式行动，但美国国税局已经开始在2008年之前的501（c）（3）组织开始对政治活动的关注，尤其是政治活动合规性倡议的首次承担（PACI）在2004年选举期间进行考试。因此，许多人期望看到执行措施有所增加，尤其是鉴于诸如Freedom Stunder -Sunday等违规行为。

Electioneering Prohibition as Applied to Websites and Social Media

501(c)(3) organizations should not only ensure their printed material is in compliance, but also their online material as well. This is a particular tricky area because organizations can connect to candidates in so many different ways (e.g., providing links to candidates’ websites; “friending” or “liking” on Facebook; “following” or “tweeting/retweeting” on Twitter) and the law in the area is still developing. Generally speaking, certain online activity can constitute violations of the electioneering prohibition and organizations should therefore apply just as much care to their online conduct.

Other Advocacy Laws

不能充分强调的是，倡导法是一个复杂的领域，许多不同的规则集相交和重叠。上述限制与《国内税收法》中的税法有关。但是，501（c）（3）组织还必须检查他们是否符合其他法规，例如《联邦选举通讯法》（FECA）以及州和地方道德规范。例如，当最高法院扩大了包括非营利组织在内的公司在2010年1月的裁决中进行直接政治支出的能力时公民联合v. Federal Election Commission, many initially believed this also changed the IRC prohibition on electioneering by 501(c)(3) organizations. This, however, was not correct. The公民联合ruling amended the FECA, a body of rules separate from the IRC, which makes no distinction between 501(c)(3) organizations and other organizations. Thus the electioneering prohibition specific to 501(c)(3) organizations under the IRC still applies. Accordingly, 501(c)(3) organizations are encouraged to seek the assistance of experts in advocacy laws beyond the IRC and may even need to retain multiple experts in order to cover their bases.

Additional Resources:

Alliance for Justice –Rules of the Game, 2nd edition (2010)

Alliance for Justice –Influencing Public Policy in the Digital Age (2011)（免费下载）

For more information on the IRS’s attention to political activity compliance, please read theIRS FY 2011 Workplan.