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.

Additional Resources:

Social Welfare Organizations - Political Campaign Intervention

Political Activities of Exempt Organizations.



Return to Life Cycle of a Social Welfare Organization