Political Activity and Social Welfare
Promoting social welfare does not include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office. However, if an organization is organized exclusively to promote social welfare, it may still obtain exemption even if it participates legally in some political activity on behalf of or in opposition to candidates for public office. Political activities may not be the organization's primary activities, however.
Social Welfare Organizations - Political Campaign Intervention