B.1. Influencing the Outcome of a Specific Election

(1) A private foundation influences the outcome of a specific public election if it

participates or intervenes, directly or indirectly, in any political campaign on behalf of or in opposition to any candidate for public office. See Treas. Reg. 53.49453(a)(2). The term "candidate for public office" means an individual who offers himself or herself, or is proposed by others, as a contestant for an elective national, state, or local public office. These definitions share common terms with Section 501(c)(3). See Notice 88-76, 1988-2 C.B. 392. Thus, Section 501(c)(3) precedent is instructive, except that expenditures for voter registration drives that do not meet the requirements of Section 4945(f) are strictly prohibited.

(2) Activities which constitute participation or intervention in a political campaign on

behalf of or in opposition to a candidate include, but are not limited to the following:

a. Publishing or distributing written or printed statements or making oral

statements on behalf of or in opposition to a candidate;

b. Paying salaries or expenses of campaign workers; and

c. Conducting or paying the expenses of conducting a voter registration to the

geographic area covered by the campaign.

(3) The IRS has held that certain activities, however, do not constitute political

participation or intervention. For example, attempting to influence the confirmation of federal judicial nominees is not deemed to be influencing the outcome of a public election under Section 4945(d)(2). See Notice 88-76, 1988-2 C.B. 392. The rationale is that federal judges are not elected but appointed. Thus, attempts to influence the Senate’s confirmation of a federal judge do not constitute influencing the outcome of a public election for purposes of Sections 501(c)(3) or 4945(d)(2), but instead constitute influencing legislation for purposes of Sections 501(c)(3), 4911, and 4945(d)(1). Also, see the following revenue rulings:

a. Rev. Rul. 72-512, 1972-2 C.B. 246 (holding that a university was not

participating in political campaigns of when it offered a political science course that required students to participate in political campaigns of candidates of their choice);

b. Rev. Rul. 70-321, 1970-1 C.B. 129 (holding that an organization formed to

collect and collate campaign speeches, recorded interviews, comments, and other materials of a candidate for a historically important elective office for donation to a university or public library advances education for purposes of Section 501(c)(3)).