Introduction
During campaign season, there are ways that nonprofits can interact with both candidates and voters to help facilitate civic engagement while not stepping into activities banned by the IRS. This lesson outlines best practices and offers ideas that nonprofits can use to engage political candidates and community members.
General Best Practices

Below are a few activities nonprofits can engage in during campaign seasons. Generally speaking, ensure all activities are neutral and objective.
Invite All Candidates To Meetings And Events
In an effort to avoid perceived favoritism, when inviting candidates to meetings and events, be sure to invite all candidates utilizing the same format for each candidate. Ensure that no political fundraising occurs at these meetings and that all candidates are treated equally.
For Candidates Already Holding Office
Occasionally public office holders will offer assistance to organizations from their office and when writing public thanks, there are some best practices to follow.
- When writing communications regarding candidates who are already in public office, use “The Office of {Candidate}”.
- Try to focus on spotlighting gratitude on the service provided rather than the individual.
Voter Education and Registration Events
Hosting events that educate voters on candidates and issues from a non-partisan point of view is highly encouraged. These events encourage civic engagement and allow constituents to be well informed as they cast their votes.
Stating Positions on Public Policy Issues
From the IRS.gov page:
“An organization may take positions on public policy issues, including issues that divide candidates in an election for public office as long as the message does not in any way favor or oppose a candidate.”
When stating a position on a public policy issue, ensure that pictures of candidates, references to political parties, and campaigns are avoided and that the issue itself is the focus of the statement.
Financial Contributions
Nonprofit organizations can make contributions to ballot measure committees that support or oppose ballot initiatives or referenda. These contributions must be added to lobbying calculations. To learn more about the specifics of nonprofit lobbying click the button below:
Communications
A good general practice is to have on your organization’s website and other public facing documents an excerpt stating, “As a nonprofit, we do not endorse candidates for public office.”
