Supreme Court Decision Does NOT Impact 501(c)(3) Nonprofits

The U.S. Supreme Court’s recent landmark decision in Citizens United v. Federal Election Commission (No. 08-205; decided January 21, 2010), concerning the application of certain election laws to corporations, does NOT change how other laws limit the election-related activities of charitable nonprofit organizations with tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. The National Council of Nonprofits prepared this brief analysis to clear up any confusion surrounding the decision and to help charitable nonprofits avoid actions that could jeopardize their tax-exempt status.

Key laws still limit election activities by charitable nonprofits. Federal law declares that charitable nonprofits and foundations may not “participate in, or intervene in (including publishing or distributing statements), any political campaign on behalf of (or in opposition to) any candidate for political office” at the federal, state, and local levels. 26 U.S.C. § 501(c)(3).  Read more to get answers to these important questions:

• But What About the Recent Supreme Court Case?
• What Can 501(c)(3) Charitable Nonprofits Do in Connection with Political Campaigns?
• What Else Can Charitable Nonprofits Do?