Charitable Organizations in an Election Year: Frequently Asked Questions
By: Patrick Sternal, William M. Klimon, and Avi Zagelbaum
With the 2026 election campaign season underway, nonprofit organizations exempt under section 501(c)(3) (“charities”) must be careful to ensure that their exempt status is not placed at risk because of an association with a political campaign. This can arise when charities, while enthusiastically pursuing their mission and purposes, engage in activities that would be considered campaign intervention. The IRS takes into account “all the facts and circumstances” to determine whether an organization has violated the Tax Code’s ban on charities intervening in political activities.
The following frequently asked questions (FAQs) and answers provide some guidance on some questions posed by hypothetical nonprofit organizations and illustrate issues that may arise this year. As these examples demonstrate, the line between impermissible campaign intervention and permissible activities is nuanced and requires careful analysis. Nonprofit organizations should engage experienced counsel to advise on interactions with any political campaign to ensure that they do not jeopardize their tax-exempt status.
Our charity advocates and promotes Policy X. Candidate A, who is running for a seat in the state senate, supports Policy X. We are hosting an upcoming seminar on Policy X. Can we invite Candidate A to speak at our event?
Maybe. Educating the public is a charitable activity, and charities are permitted to take positions on public policy issues, including those that may distinguish candidates in an election, as long as their issue advocacy does not favor or oppose any candidates for public office. If the seminar takes place during an election period and all candidates for the senate seat are invited to speak, then the invitation to Candidate A would be permissible because the organization is clearly acting in a fair and impartial manner. But if the invitation is only for Candidate A to speak, and Candidate A is introduced with statements of support or endorsement at the event, it would be an impermissible intervention by the charity in a political campaign jeopardizing the organization’s exempt status.
A friend of our organization would like to rent our event space to hold a campaign reception for Candidate B. Can we rent out our event space for this?
Generally, yes. Charities may transact business with outside individuals and organizations, including political campaigns and other political organizations, so long as the transaction is done in a fair and impartial way that does not favor or oppose candidates. So, if your organization typically rents out its event space to the public, and the event space for the campaign is rented under the same general terms and conditions, the charity may rent out the space for Candidate B’s reception. But if your organization’s space is not typically rented to the public, or if you rent out the space for Candidate B under more favorable terms than the general public would receive, then the rental may be considered intervention in a political campaign.
We are asking various candidates to sign a pledge of their support for our position on Policy Y. Can we list the names of the candidates who have signed our pledge on our website?
No. Publishing a list of candidates who signed your pledge would likely be considered impermissible campaign intervention. While charities may provide fair and impartial voter guides, they cannot publish guides that demonstrate support for a particular candidate without jeopardizing exemption. If the website simply maintains web links to each candidate’s position on Policy Y, without any language that suggests that the charity prefers one outcome to the other, then the charity may publish the links because it is being done in a fair and impartial manner. But if the charity only publishes names or links to the webpages of candidates who support its position on Policy Y, or publishes a list of candidates who have signed the pledge, then the charity may be jeopardizing its tax-exempt status by intervening in those candidates’ political campaigns.
Association X, a 501(c)(3) organization, would like to give its Man of the Year award to Governor Y for his lifetime of support for the association. Governor Y is running for re-election as the incumbent candidate and the primary is coming up. Can Association X give the award?
Yes. While nonprofits may not show favoritism to someone because they are a political candidate, they are not required to steer clear of people just because they are candidates. If Association X has a demonstrated history of honoring people like Governor Y for reasons unconnected to his candidacy for office and is careful to ensure that neither the association’s representatives nor Governor Y reference the campaign in connection with the award, then Association X may likely present Governor Y with the award. But, if it appears that the association is only giving the award to Governor Y because he is a candidate for office, or the association’s president or Governor Y references the campaign during their speeches, then the Association X may be found to have intervened in a political campaign.
Our charity’s CEO is going to declare herself a candidate for Congress in Congressional District D. Is she required to resign as CEO of our organization?
No. Officials and employees of nonprofits may engage in political activities in their personal capacity, but they may not engage in political activities as part of their official duties. The CEO can run for office without resigning, because officials of nonprofit organizations do not forfeit their constitutional rights when they take a position at a charity. But she should not utilize the charity’s resources such as its office, staff work time, telephone lines, accounting, events, or social media to promote her campaign.
Our charity operates a food pantry. Many candidates for public office volunteer to pack food and pose for pictures with area residents and our CEO, who is a politically connected individual. Does our food pantry face any risks to our exempt status because of these activities?
Generally, no. Nonprofits can interact with candidates for public office, so long as the interactions do not rise to the level of intervening in a political campaign. If the food pantry gives all candidates an equal opportunity to participate and refrains from suggesting that the food pantry supports or opposes any candidates, then there is no risk to the charity’s exempt status. But if the food pantry only invites select candidates or selectively promotes candidates on social media following the event, or if the CEO only poses with select candidates, then the food pantry may be considered to have intervened in a political campaign.
