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A nonpartisan organization, in American politics, is a non-profit organization organized United States Internal Revenue Code that qualifies certain non-profit organizations for tax-exempt status because they refrain from engaging in certain political activities prohibited for them. [1]
The Johnson Amendment is a provision in the U.S. tax code, since 1954, that prohibits all 501(c)(3) non-profit organizations from endorsing or opposing political candidates. Section 501(c)(3) organizations are the most common type of nonprofit organization in the United States, ranging from charitable foundations to universities and churches.
They are generally prohibited from engaging in any partisan political activity or endorsing or opposing specific candidates for public office. However, they can engage in limited non-partisan educational and advocacy activities related to specific issues. 501(c)(4) organizations have more leeway in engaging in political activities.
For example, a nonprofit organization may be tax-exempt under section 501(c)(3) if its primary activities are charitable, religious, educational, scientific, literary, testing for public safety, fostering amateur sports competition, or preventing cruelty to children or animals.
Charities are not permitted to engage in partisan political activity; doing so may result in the revocation of charitable status. However, a charity can carry out a small number of political activities that are non-partisan, help further the charities' purposes, and subordinate to the charity's charitable purposes. [21]
Sixteen Thirty Fund, a financial hub for liberal political activity in Washington and around the country, spent $196 million last year. Left-leaning nonprofit poured $196 million of secret money ...
In a non-profit corporation, the "agency problem" is even more difficult than in the for-profit sector, because the management of a non-profit is not even theoretically subject to removal by the charitable beneficiaries. The board of directors of most charities is self-perpetuating, with new members chosen by vote of the existing members.
An investigation by The New York Times reported that several organizations selected for scrutiny by the IRS engaged in activities that could be construed as political. The Ohio Liberty Coalition, whose application was delayed in excess of two years, sent emails to their members regarding Mitt Romney presidential campaign events and handed out ...