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:
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:
Organizations seeking information about how to lobby legally may wish to consult the Center for Lobbying in the Public Interest website.
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: