Voter Registration Drives

Voter Registration Drives

When election time looms, many nonprofit groups are eager to conduct voter registration and get-out-the vote drives.

You don't however, want to lose your tax exempt status. A nonprofit may lose its exemption if it engages in any political activity that is partisan in nature. This does not mean that you must refrain from nonpartisan voter activity. Nonpartisanship requires that a voter participation program must not explicitly or implicitly endorse or oppose any candidate or party.

In fact, the Voter Registration Act of 1993 encourages nonprofits to conduct voter registration activities. It is also clear that nonpartisan get-out-the-vote drives are entirely permissible. Your voter work must be purely good government work aimed at getting people to vote, whatever their view might be and however they might vote.

The IRS has issued numerous warnings against partisan activity. Over the years, the IRS has taken considerable pains to make clear that it will enforce the prohibition against political campaign activity by section 501(c)3 organizations.

Democracy works best when we all vote, even though many may vote against our particular views or interests. The rules are somewhat complicated, so NPCC has prepared a detailed memo which all may read by clicking here.

For more information about voter registration drives as well as other advocacy and lobbying issues, visit the Charity Lobbying in the Public Interest website.

Revised May 2003