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In this election year, you may be wondering how to act on behalf of Unitarian Universalist Shared Values while remaining compliant with the IRS as a tax-exempt 501(c)(3) nonprofit.
What follows is a quick guide to some of the rules that apply to nonprofits including the Unitarian Universalist Association, and UU congregations and organizations.
This is meant as an overview to get you started. Seek legal counsel for formal advice. And if you are in doubt about anything here or have questions, voting@uua.org has more information.
What does it mean to be a 501(c)(3) organization?
UU the Vote explains it like this in its 2020 guide:
Being a 501(c)(3) means that a particular nonprofit organization has been approved by the Internal Revenue Service as a tax-exempt, charitable organization. “Charitable” is broadly defined as being established for purposes that are religious, educational, charitable, scientific, literary, and more.
That tax-exempt designation comes with a total limit on political campaign intervention.
What Election Activities are Allowed or Prohibited Under IRS Rules for 501(c)(3) Organizations?
Voter registration drives or issues-based advocacy are examples of allowed activity under IRS tax-exemption rules.
Avoid endorsing specific candidates, sharing partisan campaign materials, or only inviting certain candidates to your organization-sponsored events while excluding others.
Here is what the UU the Vote FAQ page states:
IRS guidelines clearly enable congregations to engage in a wide range of non-partisan activities to help educate, mobilize, and protect the vote, including voter registration drives, get out the vote campaigns, canvassing on issue advocacy (e.g., advancing reproductive justice, climate justice, LGBTQIA+ rights, voting rights, criminal justice reform, etc.)
The page goes on to explain what congregations are barred from doing under IRS rules:
... congregations must avoid partisan activities, meaning your communications and activities must not advocate for or against current political candidate or party. This limitation does not apply to individuals acting only as individuals.
The 2016 UUA guide The Real Rules: Congregations and the IRS Guidelines on Advocacy, Lobbying, and Elections states:
There is no limit on the amount of time, effort, or expense congregations may devote to working on general issues such as civil rights, civil liberties, economic justice, the environment, or peace.
What Can I Say or Share in Writing If I Am Affiliated with a Congregation?
What are the restrictions on congregations getting involved in politics?
Ministers and other individuals who are involved with congregations can promote their own partisan views in public, but they must make clear they are speaking only for themselves.
They also must refrain from using congregational resources.
For example, sending a partisan message from an official email address is a no-no.
The Real Rules notes that “religious leaders can’t make partisan comments in official organization publications or at official church functions.”
With appropriate disclaimers and separation of resources, individuals can exercise their rights and avoid risking the tax-exempt status of their congregations.
Can a Partisan Group Use Our Facility?
Yes, but congregations must be fair when it comes to access and pricing.
In its 2020 guide, UU the Vote states that any partisan group using a congregational facility should pay the standard rate and should not be given special free access or a discount.
Or a congregation could choose to have a written event policy in place instead, and stick to that policy when granting access to any group.
Check UU the Vote’s guide for more details and an example of a facility use agreement.
Where Can I Find More Information?
You can always turn to the IRS Tax Guide for Churches & Religious Organizations.
UU the Vote offers many great resources for congregations looking to engage in the democratic process.
And consider consulting the 2016 UUA guide The Real Rules: Congregations and the IRS Guidelines on Advocacy, Lobbying, and Elections.