We are a 501c3 neighborhood association. We are inviting the 3 major mayoral candidates to speak at separate Q&A sessions. Need we invite all the less viable candidates?

I don't believe this has anything to do with your 501(c)3 designation. However, if any registered candidate wants to come, I believe you will have to let them.

As a 501c3 "church" we can not recommend or endorse any specific candidate. And can not have them speak as part of a election. If we allow one, we could not turn others away.

If the come in and talk on their faith, or if they come and talk on a program. ( like Carter talking on Habitat for Humanity)

Churches can of course ask you to elect people who support their view points, issues like welfare, or gay issues and so on. But they can't for example have a prayer that Obama gets elected.

Chuck, is that because of your 501c3 status or your religious status?

Chuck, is that because of your 501c3 status or your religious status?

The former.


"Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes.

Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in a non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner.

" The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations (http://www.irs.gov/charities/charitable/article/0,,id=163395,00.html) Some churches choose to get 501 (c) (3) determination although "churches" (unlike other charities) are not required to do so.

To answer OP's question: apparently they have to invite all candidates.


"If a candidate is invited to speak at an organization event in his or her capacity as a political candidate, the organization must take steps to ensure that:

a. It provides an equal opportunity to participate to all political candidates seeking the same office;
...
"http://www.irs.gov/charities/charitable/article/0,,id=179447,00.htmlRL="http://www.irs.gov/charities/charitable/article/0,,id=179447,00.html"]

AK sort of summed it up, but yes, we would lose our tax exempt status if we campaigned for any one candidate.

I am not saying there are not 100's of groups that don't break those rules. The issue is that you have to be caught doing it, someone has to report you to the IRS and the IRS has to care enough to investigate.

AK sorta summed it up, but yes, we would lose our tax exempt status if we campaigned for any one candidate.

I am not saying there are not 100's of groups that don't break those rules. The issue is that you have to be caught doing it, someone has to report you to the IRS and the IRS has to care enough to investigate.

A year or so ago I read about some churches thinking about challenging the rule on constitutional grounds. As I recall, the IRS hasn't actually revoked a church's status, so it might be difficult to bring a test case to court.

I guess I have some serious problems with this rule. It tends to have a chilling effect on churches speaking out on political issues.

OK, I stand corrected. I was thinking this was covered under the Equal Time edict from the FCC.

So Jerry, I would suggest the HOA cancel this event.

...
So Jerry, I would suggest the HOA cancel this event.

Either that, or simply invite the "less viable candidates" as well.