Frequently Asked Questions About the Ban on Political Campaign Intervention by 501(c)(3) Organizations: Get-Out-the-Vote Activities
Can a section 501(c)(3) organization conduct voter registration and get-out-the-vote drives?
Yes, if they are conducted in a neutral non-partisan manner, for eample, without reference to any candidate or political party. However, voter education or registration activities conducted in a biased manner that favors (or opposes) one or more candidates is prohibited. In addition, a private foundation is subject to tax if it expends funds for a voter registration drive that does not meet the requirements listed in section 4945(f) of the Internal Revenue Code.