Tax Quote of the Week

Introduce a wise and efficient system of taxation, and life and energy will pervade the country. Without such a system, it will sink into general and fatal paralysis.

-- The Atlantic Magazine

Charities Watch Conventions From Sidelines

It is Presidential Convention season. The Democratic Convention will open in Denver on August 25, 2008. The Republican Convention will convene in St. Paul, MN on September 1st.

Many supporters of philanthropy are watching both conventions with great interest. Charities are permitted to advocate for issues that are related to their exempt purpose, but are not permitted to endorse a specific candidate for office. The updated IRS Publication 1828, Tax Guide for Churches and Religious Organizations, has ten full pages on political campaign activity.

With over 80% of Americans now using the Internet, website advocacy is very common for both issues and candidates. Publication 1828 also includes a section that discusses advocacy on websites.

Once again, websites are permitted to engage in advocacy of positions with respect to the election. However, as might be expected, the website may not directly or indirectly endorse a specific candidate for public office. While a website may also have links to other sites, the charity should generally be careful not to link to sites that directly support one of the candidates for office.