During campaign seasons, candidates for public office will reach out to organizations to learn from constituents and garner support. This course will help you navigate campaign seasons ensuring that your organization avoids perceived favoritism and stays in good standing with both the State of Oregon and the Federal Government.
IRS Ban on Political Activity
From the IRS:
For an organization to be tax-exempt under section 501(c)(3) it cannot “participate in, or intervene in (including the publishing or distributing of statements) any political campaign on behalf of (or in opposition to) any candidate for public office.”
There is a very in depth set of answers to frequently asked questions about this ban at the IRS site. To go to the FAQ page, click the button below:
Because of this ban, there are best practices that have been established for nonprofits to follow. The next lessons will outlines the things to do and the things to avoid.
From The State of Oregon
In Oregon, “The Legislative Assembly found that to preserve and maintain the integrity of the legislative process, persons who engage in efforts to influence legislative action should regularly report their efforts to the public.” (https://www.oregon.gov/ogec/Pages/Lobbying-Overview.aspx)
The Oregon Government Ethics Commission has an in-depth guide on lobbying. You can find the guide below.
Lobbyist
A lobbyist is any individual who agrees to provide personal services for money or any other consideration for the purpose of lobbying. The term lobbyist includes professional lobbyists, as well as public officials and representatives of a corporation, association, organization, grassroots group or other group who lobby. [ORS 171.725(9)]
Helpful Resources
The links below offer some insight into the history of the ban on political activity and the IRS code itself.