Brooklyn Queens Land Trust

Reminder to 501(c)(3) Organizations

Apr 10, 2009

Reminder to 501(c)(3) Organizations
Concerning Political Activities

The Internal Revenue Code prohibits organizations that have tax exempt status under ?§ 501(c)(3) from intervening in a political campaign and/or contributing to a political campaign or political party, whether at the federal, state or local level. This prohibition applies not only to making financial contributions, but also to publishing or distributing statements, holding events for a particular candidate or party, supporting political fundraisers, and advocating in favor of or in opposition to a candidate.

Organizations concerned about whether or not their activities may constitute prohibited political activity should consult Election Year Activities and the Prohibition on Political Campaign Intervention for Section 501(c)(3) Organizations, a publication of the Internal Revenue Service that is posted on the Internet at
http://www.irs.gov/newsroom/article/0,,id=154712,00.html.