Electioneering Rules for Private Foundations and Public Charities
This course covers the basic electioneering rules that apply to private foundations and public charities. Through this course, you will learn how to observe the IRS’ prohibition against electioneering when the grants you fund—or the activities you engage in as a staff member involve candidates or voters.
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Module 1: Electioneering Prohibition Overview
- Electioneering Definition
- Key Points
Module 2: Interacting with Candidates
- Candidate Forums
- Candidate Pledges
- Candidates or Current Government Officials
- When is Someone a Candidate?
- Sharing Research With Candidates
- Transition Teams
- Personal Activities
Module 3: Voter Education
- Voter Guides
- Candidate Questionnaires
Module 4: Voter Participation
- Get Out the Vote Drives
- Voter Registration
Module 5: Issue Advocacy
- Ballot Measures
Module 6: Other Issues
- Foreign Elections
- Grantees with Affiliated Organizations
- Funding 501(c)(4) and other Non-501(c)(3) Charities
- 527s, PACs, and SuperPACs
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This material is for general informational purposes only and does not represent legal advice as to any particular set of facts; nor does it represent any undertaking to keep recipients advised of any relevant legal developments. Please consult appropriate professional advisors as you deem necessary. The foundations shall not be held responsible for any claims or losses that may arise from any errors or omissions in this document.