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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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