Can a section 501(c)(3) organization conduct voter registration and get-out-the-vote drives? Yes, if they are conducted in a neutral, non-partisan manner, for example, without reference to any candidate or political party. However, voter education or registration activities conducted in a biased manner that favors (or opposes) one or more candidates is prohibited. In addition, a private foundation is subject to tax if it expends funds for a voter registration drive that does not meet the requirements listed in Section 4945(f) of the Internal Revenue Code.
