Are there limitations on the activities in which a tax-exempt organization may engage?
Depending upon the nature of its exemption, a tax-exempt organization may jeopardize its tax-exempt status if it engages in certain activities. For example, section 501(c)(3) charitable organizations may not intervene in political campaigns or conduct substantial lobbying activities. See Types of Tax-Exempt Organizations or Publication 557 for more information. You may also request a ruling regarding the effect of a proposed transaction on an organization’s tax-exempt status. See Revenue Procedure 2010-4 (or latest update) for the procedures to request a ruling; and our user fee page, which explains the user fee charges for such rulings. Can a tax-exempt organization endorse candidates for public office? The type of tax exemption determines whether an organization may endorse candidates for public office. For example, a section 501(c)(3) organization may not publish or distribute printed statements or make oral statements on behalf of, or in opposition to, a candidate for public office
