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David,

Yes, exactly right.

Michael


>ISEN-ASTC-L is a service of the Association of Science-Technology Centers
>Incorporated, a worldwide network of science museums and related institutions.
>*****************************************************************************
>
>Failing any lawyers stepping forth, my curiosity sent me digging and I
>found the next best thing - the IRS fact sheet on political activity at
>non-profits: http://www.irs.gov/newsroom/article/0,,id=154712,00.html
>It seems Michael is right.
>
>First, the prohibition:
>
>>>The Prohibition on Political Campaign Intervention
>
>Under the Internal Revenue Code, all section 501(c)(3) organizations are
>absolutely prohibited from directly or indirectly participating in, or
>intervening in, any political campaign on behalf of (or in opposition
>to) any candidate for elective public office.  The prohibition applies
>to all campaigns including campaigns at the federal, state and local
>level.  Violation of this prohibition may result in denial or revocation
>of tax-exempt status and the imposition of certain excise taxes.<<
>
>Then the context under which you can advocate for issues:
>
>>>Issue Advocacy vs. Political Campaign Intervention
>
>Under federal tax law, section 501(c)(3) organizations may take
>positions on public policy issues, including issues that divide
>candidates in an election for public office.  However, section 501(c)(3)
>organizations must avoid any issue advocacy that functions as political
>campaign intervention.  Even if a statement does not expressly tell an
>audience to vote for or against a specific candidate, an organization
>delivering the statement is at risk of violating the political campaign
>intervention prohibition if there is any message favoring or opposing a
>candidate.  A statement can identify a candidate not only by stating the
>candidate's name but also by other means such as showing a picture of
>the candidate, referring to political party affiliations, or other
>distinctive features of a candidate's platform or biography.   All the
>facts and circumstances need to be considered to determine if the
>advocacy is political campaign intervention.
>
>Key factors in determining whether a communication results in political
>campaign intervention include the following:
>. Whether  the statement identifies one or more candidates for a given
>public office;
>. Whether the statement expresses approval or disapproval for one or
>more candidates' positions and/or actions;
>. Whether the statement is delivered close in time to the election;
>. Whether the statement makes reference to voting or an election;
>. Whether the issue addressed in the communication has been raised as an
>issue distinguishing candidates for a given office;
>. Whether the communication is part of an ongoing series of
>communications by the organization on the same issue that are made
>independent of the timing of any election; and
>. Whether the timing of the communication and identification of the
>candidate are related to a non-electoral event such as a scheduled vote
>on specific legislation by an officeholder who also happens to be a
>candidate for public office.
>
>A communication is particularly at risk of political campaign
>intervention when it makes reference to candidates or voting in a
>specific upcoming election.  Nevertheless, the communication must still
>be considered in context before arriving at any conclusions.<<
>
>Whereas we are advocating an issue, my reading of this document suggests
>that my concerns were unfounded and that it is acceptable for a
>non-profit to distribute the movie or screen it outside of election
>years.  If however, the movie contains a "vote for candidates who
>support limits on carbon emissions" message, or if Al Gore should run
>for office in the future, it should not be shown or distributed during
>election years.
>
>Dave
>
>David L. Smith, Ph.D.
>Director of Professional Development
>Da Vinci Science Center, Allentown, PA
>http://www.davinci-center.org
>
>Engage, Explore, Share
>
>>
>>  Dave,
>>
>>  Since Al Gore is not a candidate for office, I don't believe
>>  that's an issue.
>>
>>  Michael
>>
>>>
>
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