


| (Adapted
from IRS Publication
1828 - February 2004) Section 501(c) organizations cannot support or oppose political candidates. Section 501(c) organization is not permitted to allow groups or individuals to use its facilities and equipment to campaign for candidates. No partisan political campaign activities, however minimal, are allowed. It cannot be anything that can be construed as an attempt to sway the public one way or the other. Under the Internal Revenue Code, all section 501(c) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Activities with evidence of bias: (a) favoring one candidate over another; (b) opposing a candidate in some manner; or (c) have the effect of favoring a candidate or group of candidates, will constitute prohibited participation. [Even activities that encourage people to vote for or against a particular candidate on the basis of nonpartisan criteria violate the political campaign prohibition of section 501(c)] |
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The prohibition is absolute;
there is no de minimis exception
to that rule. Nonprofits
are heavily regulated, and
rightly so, from engaging
in partisan political activities.
In 2004 the OHD Assoc.
was informed by the Board
of Selectmen that holding
OHD on July 4th would be
open to interpretation that
it was an Independence Day
celebration and as such
the town would have to endorse
the inclusion of all political
parties within the venue
of any group that was given
a permit to operate on town
property on that day.
This would mean the loss
of the Old Home Day non-profit
status and with that the
loss of the protection of all our volunteers under the Volunteer Protection Act of 1997. With the loss of non-profit status goes the ability of donors to deduct their contributions. It is clear that the Old Home Day
Association and its celebration
of Old Home Day would become a casualty.
In 2006 and again in 2007 we asked all residents to let us know their preference for a date for Old Home Day. The overwhelming response was to NOT have it on the 4th but the weekend prior to the 4th.