Nonpartisan (American organizations)
Encyclopedia
A nonpartisan organization, in American politics, is a non-profit organization
organized under United States Internal Revenue Code
(501(c)) that qualifies for tax-exempt
status because it refrains from engaging in certain prohibited political activities. The designation "nonpartisan" usually reflects a claim made by organizations about themselves, or by commentators, and not an official category per American law. Rather, certain types of nonprofit organizations are under varying requirements to refrain from election-related political activities, or may be taxed to the extent they engage in electoral politics, so the word affirms a legal requirement. In this context, "nonpartisan" means that the organization, by US tax law, is prohibited from supporting or opposing political candidates, parties, and in some cases other votes like propositions, directly or indirectly, but does not mean that the organization cannot take positions on political issues.
, charitable
, scientific
, testing for public safety, literary
, education
al purposes, to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals.
Among the prohibitions, 501(c)(3) organizations may not become involved in political campaign
s by "directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office." They may not contribute to campaign funds or make public statements in support of or in opposition to any candidate for public office.
However, such organizations may present public forums, publish voter education guides, and conduct certain other political activities that the Internal Revenue Service classifies as "non-partisan". They may also conduct activities "intended to encourage people to participate" in elections, such as voter registration
, training programs, issue briefings, and "get out the vote
" drives, if done without bias that would favor one or more candidates over others, or that would oppose candidates. When making public political statements they are required to concentrate on the broader issues, and not make comparisons between candidates. Public forums and other activities are also subject to a number of rules, such as a requirement to invite all viable candidates. Public charities (but not private foundations) may conduct some lobbying
activities to influence legislation, if the lobbying activity is not a "substantial part" of its overall activities.
Organizations that violate the IRS rules may have their tax-exempt status revoked or denied, and may face penalties. In addition, concealing or misreporting prohibited activities may, depending on the circumstances, be a crime on the part of the individuals or organizations involved.
, or "IRS" (America's federal agency for tax regulation, collection, and enforcement), fields complaints from the public that a nonprofit organization has participated in prohibited political activities. In 2006, the IRS stated that although most of the more than one million 501(c)(3) organizations were compliant, it had conducted 100 investigations in response to complaints from the 2004 election season, of which in 59 out of 82 closed cases it had found "some level" of prohibited activity. It characterized most as minor one-time violations, and issued the offending organizations written advisory letters. It considered three cases serious enough to propose the revocation of the organization's tax-exempt status. The IRS summarized the violations as follows:
Occasionally, the IRS, or the party making accusations of partisanship, is itself accused of acting on the basis of a political agenda. The All Saints Episcopal Church in Pasadena, California
was investigated over an anti-war
sermon posing a hypothetical debate between George W. Bush
and John Kerry
moderated by Jesus Christ. The IRS concluded that the sermon was in violation of the tax code but did not explain its conclusion, and took no action against the church. The church, in turn, accused the IRS of meddling in politics and asked for an apology.
Additionally, there are concerns that putting the IRS in the role of classifying certain speech as political or apolitical runs a risk of suppressing protected speech, which would violate the First Amendment
constitutional guarantee of freedom of speech
. In 2008 the Alliance Defense Fund
, a conservative Christian organization, recruited 35 churches to conduct sermons urging their congregation to vote for John McCain
in the US Presidential Election, as an act of civil disobedience
, intending to make a test case
over the power of the IRS to prohibit churches from endorsing candidates. In turn, others argue that allowing churches to support candidates would violate another provision of the First Amendment, the Establishment Clause
, which is interpreted to prohibit the granting of tax-exempt status to political activities undertaken by religious institutions.
Non-profit organization
Nonprofit organization is neither a legal nor technical definition but generally refers to an organization that uses surplus revenues to achieve its goals, rather than distributing them as profit or dividends...
organized under United States Internal Revenue Code
Internal Revenue Code
The Internal Revenue Code is the domestic portion of Federal statutory tax law in the United States, published in various volumes of the United States Statutes at Large, and separately as Title 26 of the United States Code...
(501(c)) that qualifies for tax-exempt
Tax exemption
Various tax systems grant a tax exemption to certain organizations, persons, income, property or other items taxable under the system. Tax exemption may also refer to a personal allowance or specific monetary exemption which may be claimed by an individual to reduce taxable income under some...
status because it refrains from engaging in certain prohibited political activities. The designation "nonpartisan" usually reflects a claim made by organizations about themselves, or by commentators, and not an official category per American law. Rather, certain types of nonprofit organizations are under varying requirements to refrain from election-related political activities, or may be taxed to the extent they engage in electoral politics, so the word affirms a legal requirement. In this context, "nonpartisan" means that the organization, by US tax law, is prohibited from supporting or opposing political candidates, parties, and in some cases other votes like propositions, directly or indirectly, but does not mean that the organization cannot take positions on political issues.
Background
501(c)(3) is a classification for organizations operated exclusively for religiousReligion
Religion is a collection of cultural systems, belief systems, and worldviews that establishes symbols that relate humanity to spirituality and, sometimes, to moral values. Many religions have narratives, symbols, traditions and sacred histories that are intended to give meaning to life or to...
, charitable
Charitable organization
A charitable organization is a type of non-profit organization . It differs from other types of NPOs in that it centers on philanthropic goals A charitable organization is a type of non-profit organization (NPO). It differs from other types of NPOs in that it centers on philanthropic goals A...
, scientific
Science
Science is a systematic enterprise that builds and organizes knowledge in the form of testable explanations and predictions about the universe...
, testing for public safety, literary
Literature
Literature is the art of written works, and is not bound to published sources...
, education
Education
Education in its broadest, general sense is the means through which the aims and habits of a group of people lives on from one generation to the next. Generally, it occurs through any experience that has a formative effect on the way one thinks, feels, or acts...
al purposes, to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals.
Among the prohibitions, 501(c)(3) organizations may not become involved in political campaign
Political campaign
A political campaign is an organized effort which seeks to influence the decision making process within a specific group. In democracies, political campaigns often refer to electoral campaigns, wherein representatives are chosen or referendums are decided...
s by "directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office." They may not contribute to campaign funds or make public statements in support of or in opposition to any candidate for public office.
However, such organizations may present public forums, publish voter education guides, and conduct certain other political activities that the Internal Revenue Service classifies as "non-partisan". They may also conduct activities "intended to encourage people to participate" in elections, such as voter registration
Voter registration drive
A voter registration drive is an effort, often undertaken by a political campaign, political party, or other outside groups , that seeks to register to vote those who are eligible but not registered...
, training programs, issue briefings, and "get out the vote
Get out the vote
"Get out the vote" are terms used to describe two categories of political activity, both aimed at increasing the number of votes cast in one or more elections.- Non-partisan contexts :...
" drives, if done without bias that would favor one or more candidates over others, or that would oppose candidates. When making public political statements they are required to concentrate on the broader issues, and not make comparisons between candidates. Public forums and other activities are also subject to a number of rules, such as a requirement to invite all viable candidates. Public charities (but not private foundations) may conduct some lobbying
Lobbying
Lobbying is the act of attempting to influence decisions made by officials in the government, most often legislators or members of regulatory agencies. Lobbying is done by various people or groups, from private-sector individuals or corporations, fellow legislators or government officials, or...
activities to influence legislation, if the lobbying activity is not a "substantial part" of its overall activities.
Organizations that violate the IRS rules may have their tax-exempt status revoked or denied, and may face penalties. In addition, concealing or misreporting prohibited activities may, depending on the circumstances, be a crime on the part of the individuals or organizations involved.
Partisan organizations
By contrast, certain other nonprofit organizations are not considered non-partisan:- 501(c)(4) organizations, which are tax-exempt, are operated exclusively for promoting social welfare, or local organizations with membership limited to a particular company, municipality, or neighborhood, and which devote their earnings to charity, education, or recreation. By contrast with 501(c)(3) organizations they may lobby for legislation and participate in political campaigns and elections, in which case they are not nonpartisan.
- 501(c)(6) organizations are trade group, chambers of commerce, and other business organizations. They can be nonpartisan, but they may also engage in lobbying and other partisan political activities within certain limitations, provided that donations to these groups are not tax deductible to the extent the donations are used for political purposes.
- 527 organizations, which are also tax-exempt, may advocate for political issues but not candidates.
- political action committeePolitical action committeeIn the United States, a political action committee, or PAC, is the name commonly given to a private group, regardless of size, organized to elect political candidates or to advance the outcome of a political issue or legislation. Legally, what constitutes a "PAC" for purposes of regulation is a...
s may campaign on behalf of candidates and are not tax exempt.
Investigations into partisan activities
The Internal Revenue ServiceInternal Revenue Service
The Internal Revenue Service is the revenue service of the United States federal government. The agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue...
, or "IRS" (America's federal agency for tax regulation, collection, and enforcement), fields complaints from the public that a nonprofit organization has participated in prohibited political activities. In 2006, the IRS stated that although most of the more than one million 501(c)(3) organizations were compliant, it had conducted 100 investigations in response to complaints from the 2004 election season, of which in 59 out of 82 closed cases it had found "some level" of prohibited activity. It characterized most as minor one-time violations, and issued the offending organizations written advisory letters. It considered three cases serious enough to propose the revocation of the organization's tax-exempt status. The IRS summarized the violations as follows:
- Distributing printed materials encouraging members to vote for a particular candidate (9 violations found out of 24 allegations)
- Religious sermons endorsing or opposing a candidate (12 violations out of 19 allegations)
- Endorsing or opposing a candidate via web content or links (7 violations out of 15)
- Distributing improper voter guides or candidate ratings (4 violations out of 14)
- Posting campaign signs on organization's property (9 violations out of 12)
- Giving preferential treatment to certain candidates at public functions (9 violations out of 11)
- Cash contributions to political campaigns (5 violations out of 7)
Allegations of partisanship
Despite the relative infrequency of sanctions from the IRS, there have been a number of claims made publicly that nonpartisan organizations had engaged in prohibited partisan activities. Some of these include:- In 2009, in the wake of a scandal that emerged following the release of several "hidden camera" videotapes, Republican politicians called for an IRS investigation of the Association of Community Organizations for Reform NowAssociation of Community Organizations for Reform NowThe Association of Community Organizations for Reform Now was a collection of community-based organizations in the United States that advocated for low- and moderate-income families by working on neighborhood safety, voter registration, health care, affordable housing, and other social issues...
, claiming the organization had engaged in improper partisan political activities as well as various forms of fraud. - Churches have occasionally been accused of campaigning for candidates. In most cases the accusations were made against conservative Christian churches for supporting conservative candidates. In the 2006 election season, Citizens for Responsibility and Ethics in WashingtonCitizens for Responsibility and Ethics in WashingtonCitizens for Responsibility and Ethics in Washington is a nonprofit 501 organization that describes itself as "dedicated to promoting ethics and accountability in government and public life by targeting government officials – regardless of party affiliation – who sacrifice the common good to...
filed accusations against several churches in Kansas and Minnesota, and other investigations were opened in California, Missouri and Ohio. - In 2008 some gay rights activists called for the IRS to revoke the tax-exempt status of the Church of Jesus Christ of Latter-day Saints (LDS Church) over its involvement in California Proposition 8California Proposition 8 (2008)Proposition 8 was a ballot proposition and constitutional amendment passed in the November 2008 state elections...
, the initiative to amend the California Constitution to permit only heterosexual marriages. The Church responded that it was individual members, not the church itself, that had donated money to the pro-Proposition 8 campaign, and that any lobbying it was doing on the subject was permissible because it was not "substantial" in proportion to the Church's overall finances.
Occasionally, the IRS, or the party making accusations of partisanship, is itself accused of acting on the basis of a political agenda. The All Saints Episcopal Church in Pasadena, California
Pasadena, California
Pasadena is a city in Los Angeles County, California, United States. Although famous for hosting the annual Rose Bowl football game and Tournament of Roses Parade, Pasadena is the home to many scientific and cultural institutions, including the California Institute of Technology , the Jet...
was investigated over an anti-war
Anti-war
An anti-war movement is a social movement, usually in opposition to a particular nation's decision to start or carry on an armed conflict, unconditional of a maybe-existing just cause. The term can also refer to pacifism, which is the opposition to all use of military force during conflicts. Many...
sermon posing a hypothetical debate between George W. Bush
George W. Bush
George Walker Bush is an American politician who served as the 43rd President of the United States, from 2001 to 2009. Before that, he was the 46th Governor of Texas, having served from 1995 to 2000....
and John Kerry
John Kerry
John Forbes Kerry is the senior United States Senator from Massachusetts, the 10th most senior U.S. Senator and chairman of the Senate Foreign Relations Committee. He was the presidential nominee of the Democratic Party in the 2004 presidential election, but lost to former President George W...
moderated by Jesus Christ. The IRS concluded that the sermon was in violation of the tax code but did not explain its conclusion, and took no action against the church. The church, in turn, accused the IRS of meddling in politics and asked for an apology.
Additionally, there are concerns that putting the IRS in the role of classifying certain speech as political or apolitical runs a risk of suppressing protected speech, which would violate the First Amendment
First Amendment to the United States Constitution
The First Amendment to the United States Constitution is part of the Bill of Rights. The amendment prohibits the making of any law respecting an establishment of religion, impeding the free exercise of religion, abridging the freedom of speech, infringing on the freedom of the press, interfering...
constitutional guarantee of freedom of speech
Freedom of speech in the United States
Freedom of speech in the United States is protected by the First Amendment to the United States Constitution and by many state constitutions and state and federal laws, with the exception of obscenity, defamation, incitement to riot, and fighting words, as well as harassment, privileged...
. In 2008 the Alliance Defense Fund
Alliance Defense Fund
The Alliance Defense Fund is a conservative Christian nonprofit organization with the stated goal of "defending the right to hear and speak the Truth through strategy, training, funding, and litigation." ADF was founded in 1994 by the late Bill Bright , the late Larry Burkett , James Dobson The...
, a conservative Christian organization, recruited 35 churches to conduct sermons urging their congregation to vote for John McCain
John McCain
John Sidney McCain III is the senior United States Senator from Arizona. He was the Republican nominee for president in the 2008 United States election....
in the US Presidential Election, as an act of civil disobedience
Civil disobedience
Civil disobedience is the active, professed refusal to obey certain laws, demands, and commands of a government, or of an occupying international power. Civil disobedience is commonly, though not always, defined as being nonviolent resistance. It is one form of civil resistance...
, intending to make a test case
Test case
A test case in software engineering is a set of conditions or variables under which a tester will determine whether an application or software system is working correctly or not. The mechanism for determining whether a software program or system has passed or failed such a test is known as a test...
over the power of the IRS to prohibit churches from endorsing candidates. In turn, others argue that allowing churches to support candidates would violate another provision of the First Amendment, the Establishment Clause
Establishment Clause of the First Amendment
The Establishment Clause is the first of several pronouncements in the First Amendment to the United States Constitution, stating, Together with the Free Exercise Clause The Establishment Clause is the first of several pronouncements in the First Amendment to the United States Constitution,...
, which is interpreted to prohibit the granting of tax-exempt status to political activities undertaken by religious institutions.