Playing by the Rules - Handbook on Voter Participation and Education Work for 501(c)(3) Organization

Author/Source: Independent Sector - Caplin & Drysdale

Although organizations exempt from tax under section 501(c)(3) of the tax code must strictly comply with the ban on electioneering, they are permitted to engage in a variety of nonpartisan voter education and voter participation projects. Such projects may include public education, advocacy on controversial policy issues, and efforts designed to increase voting by disadvantaged or excluded groups in society.Playing by the Rules highlights some key issues that face organizations contemplating such work. It explains the general rules that apply in this area and indicates how the general rules operate in concrete situations. Our objective is to help organizations in the dual task of complying with the law in this area, while also understanding the kind of actions they can properly undertake on voter registration,get-out-the-vote (GOTV) and voter education.