The Internal Revenue Code restricts the political campaign activities of all tax-exempt organizations. This guide is a quick reference to common election-year situations and their potential impact on an organization’s tax-exempt status. Please note that this guide does not discuss special restrictions on private foundation activities. In addition to tax-exempt issues discussed in this guide, state and federal election laws regulate political activities. Please consult your advisor before engaging in any political campaign activities.
Permissible Activities by Individuals
Permissible Activities by Organizations
The following are also permissible, if conducted to be absolutely neutral with respect to individual candidates or political parties, in both content and context:
Non-501(c)(3) Tax-Exempt Organizations
Please contact any member of our team for additional information regarding tax-exempt organizations:
Jennifer Reedstrom Bishop, Co-Chair
Sarah Duniway, Co-Chair
John W. Fitzgerald
Julie A. Frommelt
John R. Green
Robert E. Harding
Timothy A. Johnson
Pierce A. McNally
Clinton A. Schroeder
C. Steven Wilson
For complimentary copies of this publication, please contact Jennifer Reedstrom Bishop at firstname.lastname@example.org or (612) 632-3060.
This guide is a periodic publication of Gray Plant Mooty and should not be construed as legal advice or legal opinion on any specific facts or circumstances. The contents are intended for general information purposes only, and you are urged to consult your own lawyer concerning your own situation and any specific legal questions you may have.
© 2004 Gray Plant Mooty
This article is provided for general informational purposes only and should not be construed as legal advice or legal opinion on any specific facts or circumstances. You are urged to consult a lawyer concerning any specific legal questions you may have.
Gray Plant Mooty is recognized as one of the leading corporate law firms in Minnesota and one of the top franchise firms in the world. Our roots go back to 1866. Today, we are a full-service firm with nearly 180 attorneys and offices in Minneapolis and St. Cloud, Minnesota; Washington, D.C.; and Fargo, North Dakota.