Embarc Collective is a nonpartisan organization that encourages a diversity of perspectives and conversations on technology, innovation, and job creation.
The IRS Rule
The IRS uses what is called a “facts and circumstances” test to help it determine whether an organization has violated the prohibition on political campaigning. This means that the IRS will evaluate any potential misconduct within the context of the organization’s other activities and the current political climate. So, an activity might be considered political campaigning two weeks before an election, but not two years before an election.
Some activities that the IRS has found to violate the prohibition on political campaigning include:
- inviting a political candidate to make a campaign speech at an event hosted by the organization
- using the organization’s funds to publish materials that support (or oppose) a candidate
- donating money from the organization to a political candidate
- any statements by the organization’s executive director, in his or her official capacity, that support a candidate
- criticizing or supporting a candidate on the organization’s website
- inviting one candidate to speak at a well-publicized and well-attended event, and inviting the other candidate to speak at a lesser function
- inviting all candidates to speak at an event, but arranging the speaking event or choosing the questions in such a way that it is obvious that the organization favors one candidate over the others
- conducting a “get out the vote” telephone drive in a partisan manner by selecting caller responses for further follow-up based on candidate preference, and using the organization’s website to link to only one candidate’s profile.