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by Thomas A. Glessner, J.D.
We are in a crucial election year with much at stake in the political arena for the Pro-Life movement. Every election year, candidates for public office who are friendly to the Pro-Life cause approach pregnancy help centers to enlist their support. However, most centers are confused as to what political activities are allowed and what activities are prohibited by their tax-exempt status.
Many pregnancy help centers grapple with questions about whether and how much they can be involved in the political process without putting their tax-exempt status at risk. Centers first need to distinguish between political campaign activities and activities involving legislative issues. Generally speaking, involvement in legislative issues is allowable within certain limits delineated by the IRS. However, this article will focus on campaign activities and what legal parameters exist. A discussion on the limits to legislative activity is reserved for another article.
Pregnancy help centers that are exempt from taxation under Internal Revenue Code Section 501(c)(3) may not "participate in or intervene in (including the publishing and distributing of statements) any political campaign on behalf of any candidate for public office." This prohibition is absolute. Under this rule centers may not endorse or oppose any candidate for public office. Failure to adhere to this rule could result in a tax assessment or even the loss of tax-exempt status.
Such a stringent rule, however, does not end the discussion. Under interpretive court decisions nonprofit, tax-exempt organizations, such as pregnancy help centers, may be involved in certain specified activities.
Candidate Appearances. A candidate for public office may speak at a function, such as a banquet, so long as the candidate does not request support or funds for use in his or her political campaign. In addition, candidates for public office may be allowed to deliver a public prayer, give a sermon, or read a passage of Scripture at public functions of a tax-exempt charity.
Candidate Endorsements. Neither the federal tax statutes nor the federal election laws prohibit any individual from expressing preferences in a political race even though that individual is an officer of a tax-exempt charity. Individuals have constitutional rights to political expression and, thus, may endorse or oppose candidates for office without endangering the tax-exempt status of the pregnancy help center with which they are associated. However, when such an endorsement is made, it should be clearly stated that the individual, not the organization, is making the endorsement. The name of the endorser may appear in an ad promoting the candidate or on a letterhead from the candidate's campaign. Further, the name of the individual may be identified by his or her organizational title with the pregnancy help center as long as the ad clearly states that the endorsement is by the individual, not the organization, and that the title is given for identification purposes only.
Political Forums. A pregnancy help center, as a tax-exempt charity, may sponsor a public political forum to allow the discussion of election issues and the debate of political and social matters as long as all viable candidates for a particular office are invited to come and speak.
Mailing Lists. Both political candidates and parties can buy or rent mailing lists from charitable, tax-exempt organizations. However, if the center does allow its list to be purchased or rented, it must allow any candidate or party an equal opportunity to do so.
Voter Registration. Expenditures for nonpartisan voter registration and voter education activities do not jeopardize the tax-exempt status of a pregnancy help center. A center could sponsor a voter registration drive as long as such an activity is not intended to benefit a specific candidate or political party.
Certain activities within the limits set by the IRS can have a positive impact on matters relating to the mission and goals of pregnancy help centers. Be creative. Take advantage of the legitimate opportunities that exist.
For further guidance and answers to your questions in this area, please call the National Institute of Family and Life Advocates (NIFLA) at 540-785-9853.
Thomas Glessner is the President of the National Institute of Family and Life Advocates. For details, contact NIFLA, P. O. Box 42060, Fredericksburg, VA 22404, phone: (540)785-9853.
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