May a Section 501(c)(3) organization form or otherwise contribute to a political action committee (PAC)?
No. Section 501(c)(3) organizations are precluded from forming or supporting a PAC. The directors, officers and key employees of a Section 501(c)(3) organization, however, are permitted to form an independent PAC. If a “non-connected” PAC is formed by directors, officers and key employees, extreme care must be devoted to the establishment and operation of the PAC to avoid attribution of its activities to the 501(c)(3) organization.
