Can a section 501(c)(3) organization invite a political candidate to speak at its events without jeopardizing its tax-exempt status?
If a candidate is invited to speak at an organization event in his or her capacity as a political candidate, the organization must take steps to ensure that:
a. It provides an equal opportunity to participate to all political candidates seeking the same office;
b. It does not indicate any support for or opposition to any candidate (including candidate introductions and in communications concerning any candidate’s attendance); and
c. No political fundraising occurs.