Frequently asked questions about the ban on political campaign intervention by 501(c)(3) organizations

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What is the ban on political campaign activity?
What types of organizations are restricted by this ban?
Doesn’t the First Amendment grant an individual the right to express his or her political beliefs?
Can a section 501(c)(3) organization conduct voter registration and get-out-the-vote drives?
Can a section 501(c)(3) organization invite a political candidate to speak at its events without jeopardizing its tax-exempt status?
Can a section 501(c)(3) organization invite a political candidate to speak at an organization event for reasons other than his or her candidacy for public office?
What happens if a candidate attends a section 501(c)(3) organization event that is open to the public?
Can a section 501(c)(3) organization state its position on public policy issues that candidates for public office are divided on?
Can a section 501(c)(3) organization conduct business activities with a candidate for public office?
Can a section 501(c)(3) organization post information on its website (or link to other websites) about a candidate for public office?
May a section 501(c)(3) organization make a contribution to a political organization described in section 527 (such as a candidate committee, political party committee or political action committee (PAC))?
May a section 501(c)(3) organization make a contribution to a ballot measure committee (committees supporting or opposing ballot initiatives or referenda)?
What happens if an organization engages in prohibited political campaign activity?
Where can I find more information about the ban on political campaign activity by section 501(c)(3) organizations?

Page Last Reviewed or Updated: 09-Oct-2025