Projects operate under Community Partners’ tax exemptions granted by the State of California Franchise Tax Board and the United States Internal Revenue Service. Laws pertaining to tax exemption for charitable organizations are very specific about the involvement of public charities in political activities and legislative lobbying. Therefore, Project Leaders, staff, and volunteers – when conducting project-related business – must observe the restrictions and limitations state and federal tax laws place on tax-exempt charities.
Project Leaders should confer with their program liaison and obtain Community Partners’ approval before engaging in lobbying and advocacy activities. You must also regularly report to us about such activities, so that we may assist you in following the law and in completing reporting requirements. We provide you with a worksheet to track your lobbying activities, and expect you to regularly update the worksheet. For more details on lobbying, please speak to your program liaison.
Please note that no person, during working hours, or in their capacity as a staff person or volunteer of a project of Community Partners, may take any action or make any payment in support of, or opposition to, any candidate for public office, even in nonpartisan races, or a particular political party. The IRS strictly prohibits this, and a violation can result in the loss of Community Partners’ tax exemption status.
Please note that nothing stated above prohibits individuals on their own time from free expression of their political views, or from supporting political candidates of their choice.