I happen to receive the always riveting Non-Profit Times weekly e-newsletter. They had a little heads-up in this week’s issue:
Any statements made by [non-profit] organizations that could be interpreted as “political intervention” will draw the interest of the Internal Revenue Service (IRS).Not mentioned in this particular article? The aforementioned rules are null and void if you are a supporter of President Bush.
Among the flags the IRS is looking for:
Whether the statement identifies candidates for political office. Whether the statement expresses approval or disapproval for one or more candidates’ positions and/or actions. Whether the statement is delivered close in time to the election. Whether the statement references voting or an election. Whether the issue has been raised as an issue distinguishing candidates for public office. Whether the statement is delivered as part of an ongoing series of communications by the charity on the same issues that is made independent of the timing of any election Whether the timing of the statement and identification of a candidate are related to a non-electoral event such as a scheduled vote on a specific piece of legislation by an office holder who is also a current candidate for public office.