[EL] Criticism of candidate by 501(c)((3) during campaign -- permitted?

[John Pomeranz]

I’ve insufficient time to write a more detailed reply, but wanted to weigh in to say that David if far more correct than is Jon on this one.  The IRS has explicitly stated that its test for campaign intervention is broader than the express advocacy standard that Jon proposes.  (See the non-precedential but still enlightening IRS Continuing Professional Education chapter “Election Year Issues<http://www.irs.gov/pub/irs-tege/eotopicp97.pdf‎>” at p. 346 et seq.)  Criticism of candidate positions is a very damaging fact in the broad and vague IRS “facts and circumstances” analysis.

To address Mark’s original question, however, the historic ability of university professors to speak without having their views attributed to their institutions is a very good fact that could well protect a 501(c)(3) university (assuming the university doesn’t appear to be using its resources to promote a particular professor’s political views while not offering similar support for other professors’ views.  And there are IRS rulings related to universities and  university students involvement in political activities suggesting such things are permissible provided the university structures such activities to be educational and not to favor particular candidates.


John Pomeranz
Harmon, Curran, Spielberg & Eisenberg, LLP
1726 M Street, NW, Suite 600
Washington, DC  20036
p: 202.328.3500
f: 202.328.6918
e: jpomeranz at harmoncurran.com


From: law-election-bounces at department-lists.uci.edu [mailto:law-election-bounces at department-lists.uci.edu] On Behalf Of David Keating
Sent: Saturday, June 08, 2013 2:11 PM
To: jon.roland at constitution.org; law-election at department-lists.uci.edu
Subject: Re: [EL] Criticism of candidate by 501(c)((3) during campaign -- permitted?

While we know where the line starts, with express advocacy, we don’t know where it ends.  So a lot of other activity is covered.

Publishing info on fitness to serve, on character, etc. is very dangerous for c3s.  It can also be a hazard for c4s too, depending on how its done.

David
_________________________________________________
David Keating | President | Center for Competitive Politics
124 S. West Street, Suite 201 | Alexandria, VA 22314
703-894-6799 (direct) | 703-894-6800 | 703-894-6811 Fax
www.campaignfreedom.org<http://www.campaignfreedom.org>

From: law-election-bounces at department-lists.uci.edu<mailto:law-election-bounces at department-lists.uci.edu> [mailto:law-election-bounces at department-lists.uci.edu] On Behalf Of Jon Roland
Sent: Saturday, June 08, 2013 1:34 PM
To: law-election at department-lists.uci.edu<mailto:law-election at department-lists.uci.edu>
Subject: Re: [EL] Criticism of candidate by 501(c)((3) during campaign -- permitted?

Publishing something that says something like "vote for" or "vote against" some candidate for elected office crosses the line. Merely criticizing positions on issues, or rating the votes of elected officials does not, nor does publishing information about the fitness for office of one, such as that he or she is ineligible to serve, or was convicted of a crime, etc. Conveying publicly accessible factual information generally does not.

On 06/07/2013 02:02 PM, Scarberry, Mark wrote:

where is the line?



-- Jon



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