Oregon Department of Justice

Attorney General Ellen F. Rosenblum

Oregon Department of Justice - Attorney General Ellen F. Rosenblum
submit button to get updates about the Department of Justice
other languages linkedin   twitter
subscribe to RSS feed   visit Oregon.gov

Charities and Politics

Nonprofit organizations recognized as tax-exempt under Section 501(c)(3) of the Internal Revenue Code (including churches) are prohibited from intervening in political campaigns in support of or opposition to candidates for public office. For a complete discussion of federal regulations regarding political activities, please consult the IRS website at: http://www.irs.gov/newsroom/article/0,,id=154712,00.html

This prohibition does not apply to campaigns for ballot measures, which are classified as lobbying (or attempting to influence legislation) by the IRS. Tax-exempt organizations are allowed to conduct limited lobbying activities as long as they do not constitute a substantial part of the organization's activities. For additional information about lobbying, please consult the IRS website at: http://www.irs.gov/charities/charitable/article/0,,id=120703,00.html

Organizations seeking information about how to lobby legally may wish to consult the Center for Lobbying in the Public Interest at: http://www.clpi.org/

Private foundations are prohibited from lobbying as well as political activity. For a detailed discussion of this issue, please consult the document located on this website at: http://www.doj.state.or.us/charigroup/cas01460.shtml

email this page print this page check the site map