Political Activity Laws For California Nonprofit Employers
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This workbook provides general guidance for organizations regarding two types of political activity: lobbying and electioneering. Tax-exempt 501(c)(3) organizations are limited by law in their ability to engage in these activities. Lobbying is permitted, with restrictions, while electioneering is strictly prohibited.
Activities such as distributing publications that support or oppose legislation, sending emails encouraging families to vote for or against a ballot initiative, hosting debates between political candidates, or even making personal statements about elections in the organization’s official capacity can raise concerns about improper political activity.
Violations can have serious consequences. Apart from unwanted publicity and the taint of partisanship, the Internal Revenue Service could revoke an organization’s non-profit status and impose additional excise taxes. For these reasons, organizations must proceed with care when engaging with the political process!
Topics Include:
- Lobbying
- What Is Lobbying?
- How Much Lobbying Can An Organization Do?
- Ballot Initiatives
- Candidate Electioneering
- What is Electioneering?
- Penalties For Violations
- Permissible Election-Related Activities
- Related California And Federal Laws
- California Tax Laws
- California Lobbying Law
- Federal Lobbying Law
This document is provided as a benefit to Liebert Library subscribers and cannot be shared outside of their organization. The information contained within is a template only and is not designed to address the specific and unique issues, internal rules, practices, and/or governing documents that might be in place at your organization. You should always consult with legal counsel prior to implementation of any documents.
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