Under the Internal Revenue Code for 501(c)(3) organizations, Women’s Empowerment International is 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. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes. 

Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in a non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner.

On the other hand, voter education or registration activities with evidence of bias that (a) would favor one candidate over another; (b) oppose a candidate in some manner; or (c) have the effect of favoring a candidate or group of candidates, will constitute prohibited participation or intervention.  


 Excerpt from the Council on Foundations’ letter to Members of the 115th Congress –

Unlike the business sector, 501(c)(3) charitable organizations exist specifically to serve the public benefit and betterment of society . . . these organizations serve to channel the generosity of private citizens towards the causes and issues that resonate with their passions and experiences. For charities to continue to fulfill this purpose, it is crucial that the public trust they have earned over the years is not diminished by partisan labels or influence.


Statement by Tim Delaney, President and CEO of the National Council of Nonprofits -- Nonpartisanship is vital to the work of charitable nonprofits. It enables organizations to address community challenges, and invites the problem-solving skills of all residents, without the distractions of party labels . . .charitable nonprofits are safe havens from politics, a place where people can come together to actually solve community problems rather than just posture and remain torn apart.