May 20, 1999 | Read Time: 1 minute
The I.R.S. is being encouraged to spell out exactly how charities and churches can distribute “voter guides” during election campaigns without breaking the law, according to members of an American Bar Association subcommittee on politics and lobbying.
Non-profit groups classified under Section 501(c)(3) of the Internal Revenue Code must not “participate in, or intervene in (including the publishing or distribution of statements), any political campaign on behalf of (or in opposition to) any candidate for public office.” In recent years, watchdog groups have accused charities and churches of distributing partisan voter guides.
In a paper sent to the I.R.S., the lawyers urged the agency to update a statement on voter guides that it issued more than 20 years ago — in Revenue Ruling 78-248 — to give organizations more help. “The current level of guidance encourages non-compliance, and counsel given by attorneys to their clients varies greatly,” said the lawyers, who noted that they were not speaking for the A.B.A. “If more examples of ‘clean’ voter guides can be identified,” they said, “perhaps this will reduce the temptation of some to experiment with voter guides that have partisan overtones.”
