{"version":1,"type":"rich","provider_name":"Libsyn","provider_url":"https:\/\/www.libsyn.com","height":90,"width":600,"title":"Commenting on Candidates","description":"When nonprofits speak out on issues in the public square, the line between education and electioneering can get blurry \u2013 especially during election season. On this episode of Rules of the Game, we break down what the law allows when organizations comment on statements made by candidates and campaigns, and how those rules shift when addressing the actions of incumbents who may also be on the ballot. From issue advocacy to the risk of impermissible political intervention, we walk through practical scenarios and key guardrails to help your nonprofit stay compliant while engaging in advocacy to advance your mission. Shownotes Basic rule: 501(c)(3) organizations are prohibited from supporting or opposing candidates for public office, which means that their advocacy and actions have to remain nonpartisan. \u00b7      Black and White: 501(c)(3)s can\u2019t endorse candidates, and they can\u2019t explicitly tell people who not to vote for. On the other hand, nonprofits can emphasize the importance of voting in a nonpartisan way, and they can continue to educate voters about issues core to their missions without suggesting who people should vote for in an upcoming candidate election. \u00b7      Shades of Gray: IRS utilizes a facts and circumstances analysis to determine whether a nonprofit\u2019s communication is permissible or a violation of the tax code\u2019s electioneering prohibition for 501(c)(3)s. While not an exhaustive list, some facts and circumstances the IRS might consider include\u2026 o   Timing of the communication o   Targeted audience o   How the message relates to what candidates and political parties are saying, and more! \u00b7      The IRS has also indicated that messaging that includes distorted facts, disparaging language, or statements not aimed at developing the audience\u2019s understanding of a mission-related issue can indicate a violation of the law.   Commenting on Candidates and Campaigns \u00b7      No clear guidance from IRS on how to do this safely, but based on the required facts and circumstances analysis, best practices could include: o   Focusing on what was said (the issue), not who said it (the candidate) o   Avoiding discussions about candidate qualifications or whether someone is a good or bad candidate o   Scripting responses before talking to reporters or the public (since you may very well get a question related to the election and who people should vote for) o   Avoiding comments about a candidate\u2019s record or personal characteristics o   Avoiding references to voters and the upcoming election o   Not comparing your position on an issue to where the candidates stand on that issue \u00b7      Remember: It is permissible to monitor what candidates say and do so that you can prepare for the future. o   The risk arises for 501(c)(3)s when they communicate in a way that could be perceived as attempting to influence the outcome of a candidate election. \u00b7      Examples[NRO1] : o   \u201cWhat if Candidate X states during a candidate debate that \u201cour community\u2019s water quality meets all safety standards.\u201d Can a local environmental justice 501(c)(3) correct the record if that statement is false? \u00a7  Yes. The organization could clarify that the claim is inconsistent with recent state water quality reports. It could then point to publicly available testing data. \u00a7  The key is to avoid discussing the particular candidate who made the statement and instead to focus on the issue itself. Use this as an opportunity to educate the public on issues core to your mission. \u00a7  To minimize risk, avoid mentioning the candidate by name, issue disclaimers (reminders that you are a 501(c)(3) and that you do not support \/ oppose candidates for public office), and focus on issues in alignment with the organization\u2019s mission.   Commenting on the Actions & Statements of Incumbents \u00b7      501(c)(3) public charities can criticize or praise the votes and official statements of current government officials. Best practices include: o   Focus on official actions only (without mentioning if an incumbent is up for reelection) o   Time communications to coincide with policy actions (as opposed to increasing praise or criticism in the days leading up to the election). o   Have a track-record of working on the issue, and make sure it\u2019s central to your mission. o   Include commentary on legislators and other government officials who are NOT up for reelection. If you focus solely on the actions of incumbents running for office, that can raise a red flag. o   Use nonpartisan criteria when deciding on which official actions and statements to call out and respond to. o   Exercise particular caution when commenting on an issue position that clearly distinguishes candidates in an upcoming election. \u00b7      Example: o   What if a mayor in a 501(c)(3)\u2019s jurisdiction decides to support funding cuts to programs that provide housing to the unhoused and services for housing-insecure community members? Can the 501(c)(3) public charity chime in? \u00a7  Yes. A 501(c)(3) could issue a press release criticizing the mayor\u2019s statement in support of funding cuts and urge the city to restore services where needed. \u00a7  The charity would want to have a history of working on related issues to ensure the statement is in alignment with its mission and history of advocacy. \u00a7  It would also want to avoid mentioning any upcoming elections or noting that the mayor is up for re-election. \u00a7  In addition, it\u2019s important for the organization to comment on the official statement and action immediately, as opposed to waiting until just before candidate elections occur. Resources \u00b7      Rules of the Game: Guide to Election-Related Activities for 501(c)(3)s \u00b7      Sample 501(c)(3) Organizational Policy for Election Season \u00b7      Praising and Criticizing Incumbents (Factsheet) \u00b7      Commenting on Candidates and Campaigns (Factsheet) ","author_name":"Rules of the Game: The Bolder Advocacy Podcast","author_url":"https:\/\/afj.org\/podcast","html":"