Q&A #29 – Can the executive officer of a 501(c)(3) organization express personal opinions about the election without endangering the organization’s tax-exempt status?

Question: I am the Executive Director of a 501(c)(3) organization, and I have been asked to speak about the upcoming election at various events, in print media, and on the radio. When doing so, I am generally introduced as the Executive Director of this organization because that is how I am most well-known. Am I allowed to give my personal opinions about the election without endangering my organization’s 501(c)(3) status?

Answer: Yes, it is your right as an individual to speak about the election in your personal capacity, and the Internal Revenue Code prohibition against political campaign intervention by 501(c)(3) organizations is “not intended to restrict the free expression on political matters by leaders of organizations speaking for themselves, as individuals” (see IRS Rev. Rul. 2007-41). However, you will need to be careful to avoid speaking in a way that could be attributed to the organization.

You should obviously avoid saying that you are speaking behalf of the organization and avoid making political statements at your organization’s events or in any organization publications (including the organization’s website and newsletters). You should also make sure that the organization is not directly or indirectly subsidizing the cost of these interviews and appearances. This means you should avoid doing them during your regular working hours, getting reimbursed by the organization for your travel costs, using your organizational email address, or otherwise using the organization’s resources or equipment (e.g., computers, photocopies, office supplies, postage, Wi-Fi, phone lines, etc.).

Planning Tip – This is an area where it is especially helpful to use disclaimers. You should clearly state that you are speaking on your own personal behalf and not on behalf of your organization. This is crucial to clarify that you are communicating your own opinions and not stating the organization’s position. 

So long as you adhere to the guidelines described above, IRS Rev. Rul. 2007-41 is clear that being identified by your title as Executive Director of the organization will not, by itself, cause your political speech to be attributed to the organization.

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