Can an organization conduct voter registration and get-out-the-vote drives?
Yes, if they are conducted in a non-partisan manner. However, voter education or registration activities conducted in a biased manner that favors (or opposes) one or more candidates is prohibited. In addition, a private foundation is subject to tax if it expends funds for a voter registration drive that does not meet the requirements listed in section 4945(f) of the Internal Revenue Code. Can an organization invite a political candidate to speak at its events without jeopardizing its tax-exempt status? If a candidate is invited to speak at an organization event in his or her capacity as a political candidate, the event will not be considered prohibited political activity if: a. The organization provides an equal opportunity to participate to all political candidates seeking the same office; b. The organization does not indicate any support for or opposition to any candidate (including candidate introductions and in communications concerning any candidates attendance); and c. No politic
