political endorsements
An endorsement of a political candidate or piece of legislation may run afoul of nonprofit 501(c)(3) tax law for news outlets. EAPM suggests avoiding political endorsement for nonprofit news sites and news outlets.
Specifically, the IRS prohibits all 501(c)(3) nonprofit news organizations from participating in lobbying on behalf of a candidate or a piece of legislation. Lobbying includes activities such as:
- Publishing an organization’s view on a candidate, piece of legislation or nominee.
- Meeting with a candidate or elected official to provide an organization’s opinion on a piece of legislation or nominee.
- Urging people to contact their legislators in support of a specific viewpoint.
- Urging people to vote a specific way on a ballot measure.
- Urging elected officials to support, not support, change or bring new legislation.
Any such action by the organization or as a representative of the organization could potentially risk the organization’s 501(c)(3) tax exempt status.
The IRS does not prohibit covering legislation, politicians, races for political offices, ballot measures or voter education. All of these are in the purview of voter education and are within the mission of a nonprofit news outlet.
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