A 501(c)(3) organization jeopardizes its exempt status when it intervenes in a political campaign. This mini-course, available from the IRS, provides examples of prohibited activities and explains steps an organization should take to avoid an inadvertent violation.

Political Campaigns and Charities: The Ban on Political Campaign Intervention (15:53 minutes)

The following guidelines should assist hospitals with distinguishing between prohibited election-related activities and permissible voter education and registration activities.

Note: Any specific program or initiative should be addressed with counsel.

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