[Vision2020] Say What? (local/recent)

Tom Hansen thansen at moscow.com
Wed Oct 10 13:06:29 PDT 2012


Courtesy of the Internal Revenue Service at:

http://www.irs.gov/Charities-&-Non-Profits/Charitable-Organizations/The-Restriction-of-Political-Campaign-Intervention-by-Section-501(c)(3)-Tax-Exempt-Organizations
 
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The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity.  Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes. 
Certain activities or expenditures may not be prohibited depending on the facts and circumstances.  For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in a non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner.
On the other hand, voter education or registration activities with evidence of bias that (a) would favor one candidate over another; (b) oppose a candidate in some manner; or (c) have the effect of favoring a candidate or group of candidates, will constitute prohibited participation or intervention.
The Internal Revenue Service provides resources  to exempt organizations and the public to help them understand the prohibition.  As part of its examination program, the IRS also monitors whether organizations are complying with the prohibition.

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I have the complete audio and video of this "sermon" (42 minutes in duration).

If any of you fine V-Peeps are interested . . .

Seeya at the polls, Moscow, because . . .

"Moscow Cares"
http://www.MoscowCares.com
  
Tom Hansen
Moscow, Idaho

"We're a town of about 23,000 with 10,000 college students.  The college students are not very active in local elections (thank goodness!)."

- Dale Courtney (March 28, 2007)
 

On Oct 10, 2012, at 12:27 PM, Paul Rumelhart <godshatter at yahoo.com> wrote:

> Yet they are happy to take tax-exempt status, presumably, whoever they are.
> 
> Paul
> 
> 
> From: Tom Hansen <thansen at moscow.com>
> To: Moscow Vision 2020 <vision2020 at moscow.com> 
> Sent: Wednesday, October 10, 2012 11:22 AM
> Subject: [Vision2020] Say What? (local/recent)
> 
> <photo.JPG>
> 
>   - Guess who?
> 
> -------------------------------------
> 
> Seeya at the polls, Moscow, because . . .
> 
> "Moscow Cares"
> http://www.MoscowCares.com
>   
> Tom Hansen
> Moscow, Idaho
> 
> "We're a town of about 23,000 with 10,000 college students.  The college students are not very active in local elections (thank goodness!)."
> 
> - Dale Courtney (March 28, 2007)
> 
> =======================================================
> List services made available by First Step Internet,
> serving the communities of the Palouse since 1994.
>               http://www.fsr.net
>           mailto:Vision2020 at moscow.com
> =======================================================
> 
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