The issue of political involvement by nonprofit organizations is a tricky one, and it is one that can easily bring in the Internal Revenue Service.

Jocelyne Miller and Harvey Berger, specialists in nonprofit tax services, note that Fact Sheet 2006-17 issued by the IRS lays out specific guidelines for nonprofit organizations that are tax exempt under Section 501(c)(3). Any statements made by such organizations that could be interpreted as “political intervention” will draw the interest of the Internal Revenue Service (IRS).

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

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