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There are mostly local offices up for grabs on this Election Day, November 5, 2019, but a significant proposed amendment to the PA Constitution is worth your attention.
Watch the video for details. If you don't know where your polling place is, click here:
Whether you are an executive director of an art museum, dance company, a faith based organization or sports league, if you run a nonprofit organization, election season presents some challenges. The federal primary elections are heating up, and this is a great time to revisit the rules for nonprofit organizations regarding political activity.
Under the Internal Revenue Code (the “Code”), public charities are wholly prohibited from participating in any political campaign on behalf of - or in opposition to - a specific candidate for office. This prohibition is against direct or indirect activity. Also, it should be noted that these rules do not pertain only to federal elections, state and municipal elections and candidates are also covered by this rule.
Participation can mean the contribution of political campaign funds, or any public statement or advocacy specific to any candidate for public office. Violation of this rule may result in the revocation of the nonprofit’s tax exempt status.
Certain activities are permitted, however:
However, if any of the above activities are undertaken with evidence of bias in favor of - or against - a particular candidate, then such activity would arguably constitute campaign intervention and thus be prohibited activity.
Specifically of interest for nonprofit executive directors and CEOs, the prohibition against campaign intervention is not intended to restrict your first amendment rights as a private citizen. Best practices in this circumstance are to preface any comments you make publicly (whether verbal or in print) that they are your personal beliefs and not intended to represent the views of your organization. Nonprofit leaders should avoid, however, making any partisan statements at official organization events.
If you have any questions about political campaign activity and your nonprofit, please contact us today.
In an eleven page opinion, which you can read below, The Pennsylvania Commonwealth Court affirmed last week's decision by Lehigh County President Judge Reibman to dismiss the Petition to Set Aside which was filed against TLO Client Luiz Garcia, who is running for the GOP nomination for candidate for Mayor of Allentown.
President Judge Reibman's ruling focused on the Court's lack of jurisdiction to consider the Petitioner's allegations. The Commonwealth Court opted to decide the appeal on the merits, and noted that "there is no legal authority supporting Objector's petition."
For the full decision, see below:
