[vox] Social gathering tonight! (Tue 3/7)

[Rick Moen]

Quoting Brian E. Lavender (brian at brie.com):

> I missed the context on the non-profit status? I was thinking about the
> non-profit status. Democracynow.org focuses on political issues as normal
> routine and is a 501(c)3. I think that when it comes to political issues,
> the group itsself can discuss and debate issues, but can't necessarily
> take a stand on the issues. Someone know more about this?

IRS does.  ;->

https://www.irs.gov/charities-non-profits/charitable-organizations/the-restriction-of-political-campaign-intervention-by-section-501-c-3-tax-exempt-organizations

  Under the Internal Revenue Code, all section 501(c)(3) 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.  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.

(Yr. humble servant used to be a tax preparer and staff accountant for a
living after passing the CPA exam, long ago and in a professional
existence far away.)