Can a section 501(c)(3) organization state its position on public policy issues that candidates for public office are divided on? An organization may take positions on public policy issues, including issues that divide candidates in an election for public office as long as the message does not in any way favor or oppose a candidate. Be aware that the message does not need to identify the candidate by name to be prohibited political campaign activity. A message that shows a picture of a candidate, refers to a candidate’s political party affiliations, or contains other distinctive features of a candidate’s platform or biography may be prohibited political campaign activity. Additional information The restriction of political campaign intervention by Section 501(c)(3) tax-exempt organizations
