Can nonprofits endorse or oppose candidates to office or ballot initiatives?
Supporting or opposing any candidate for elected office, even in nonpartisan races, is strictly prohibited and can result in loss of your tax exemption. Fear of violating this prohibition on political activity may be behind the reluctance of many nonprofits to get involved in policy issues. Nonprofits can, however, get involved in election campaigns for or against ballot initiatives or referenda. These campaigns are very important policy tools in California and many other states. Trying to influence how people vote on initiatives is direct lobbying, since the voters act as legislators in approving or rejecting a ballot initiative. Top of the page 4. What are the IRS rules and issues for lobbying and advocacy by nonprofits? For a broader discussion of IRS rules regarding lobbying and advocacy by nonprofits, and the role of foundation grants, please Download this PDF. Before engaging in public policy, be sure to assess whether your planned activities are lobbying or simply advocacy, and
