Political Campaign Activity

501(c)(3)s are prohibited from engaging in any “political campaign activity”—that is, directly or indirectly participating or intervening in any political campaign on behalf of or in opposition to any candidate for public office. This includes making contributions to political campaign funds or making public statements for or against the candidate.

The prohibition of political campaign activity is absolute. Any violation may jeopardize both a
501(c)(3)’s tax-exempt status and its eligibility to receive tax-deductible contributions. In addition, the
501(c)(3) may become subject to an excise tax on its political expenditures.

OK, got it! No political campaign activity—none.