Oregon Department of Justice

Attorney General Ellen F. Rosenblum

Oregon Department of Justice - Attorney General Ellen F. Rosenblum
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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

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