Funding Voter Education, Voter Registration, and Get-Out-The-Vote Efforts (GOTV) of Public Charities
Foundations and nonprofit organizations can engage in activities related to elections as long as they are conducted on a non-partisan basis. All 501(c)(3) organizations, both private foundations and public charities, are prohibited from engaging in any activity that supports or opposes candidates for public office or political parties. (And of course public charities and foundations are restricted in, and private foundations are prohibited from, lobbying on pending legislation.) However, public charities can be involved in a range of permissible nonpartisan election-year activities that public and private foundations can support.

Voter Education and GOTV Activities
Private foundations are legally permitted to fund any voter education activities concerning candidates and issues that a Section 501(c)(3) public charity is permitted to conduct. These could include information provided to voters on issues in an upcoming election, voter guides comparing candidates' positions on a range of issues, and candidate debates. As long as these activities are conducted in a wholly nonpartisan manner (not promoting or opposing any candidate), as interpreted under IRS guidance, public charities may engage in such activities without limits imposed by their tax-exempt status. Private foundations may make grants earmarked for such activities. Any advocacy funded by earmarked grants from a private foundation must not qualify as legislative lobbying, which private foundations may not fund directly. Private foundation support of issues without funding lobbying is discussed in the Private Foundation section on the previous page.

Voter Registration
If voter registration is involved, private foundations are subject to different rules than their public charity grantees. A public charity can conduct general public voter registration drives, or voter registration efforts targeted to specific groups of people who are either historically underrepresented in our democratic process or are the charity's natural constituents, as long as the activity is carried out in a nonpartisan manner, as provided in IRS guidance.

Private foundations are subject to much stricter rules on what voter registration activities they may fund. To be eligible for private foundation funding, voter registration activities must be conducted in at least five states and over at least two election cycles. All associated rules are found in Section 4945(f) and regulations thereunder.

Public charities conducting qualifying voter registration activities who seek private foundation funding can obtain a letter from the IRS determining that they and their activities meet the requirements of Section 4945(f). If a grantee can provide such a letter, the private foundation may earmark its grant for those voter registration activities, as long as the grant is not earmarked for use in any specific state or election cycle. Without such a letter from the IRS, a private foundation may still fund the voter registration activities if it makes its own determination that the requirements of Section 4945(f) will be met. Alternatively, a private foundation may make a general support grant to a public charity that conducts voter registration activities, without regard to whether those activities meet Section 4945(f) requirements.

Voter Education, Voter Registration and Get-Out-The-Vote Efforts Resource Links

"Election Activities of Individuals Associated with 501(c)(3) Organizations" Alliance for Justice

"Election Year Politics," by Jane C. Nober and Kelly Shipp Simone, Foundation News and Commentary

"Foundations May Host and Support Candidate Forums" Alliance for Justice

"Foundation Support for Election-Related Activities" Alliance for Justice

"Investing in Change: A Funders Guide to Supporting Advocacy" Alliance for Justice