The general rule of thumb in this situation is that federal law prohibits 501(c)3 organizations from becoming directly or indirectly involved in the campaign of any individual running for public office, whether state, local, or federal office. I’ve attached a press release from the IRS that summarizes the ban.

IRS guidance explains: “a section 501(c)(3) organization may not publish or distribute printed statements or make oral statements on behalf of, or in opposition to, a candidate for public office. Consequently, a written or oral endorsement of a candidate is strictly forbidden. The rating of candidates, even on a nonpartisan basis, is also prohibited.”

This prohibition is not intended to restrict the ability of leaders of 501(c)3 organizations from expressing political views for themselves as individuals. In order for the organization to protect its 501(c)3 status, the leader must not make endorsements or political statements in his/her official capacity. For example, the Director of a rescue mission, may, in their personal capacity, support a candidate for office, but they must take care to clearly indicate that their comments are personal and not intended to represent the views of the rescue mission.

There are also restrictions on the ability of 501(c)3 organizations to invite candidates for political office to speak at/to their organization. In general, according to the IRS:

Speaking as a Candidate

When a candidate is invited to speak at an organization event as a political candidate, the organization must take steps to ensure that::

• It provides an equal opportunity to the political candidates seeking the same office
• It does not indicate any support of or opposition to the candidate (This should be stated explicitly when the candidate is introduced and in communications concerning the candidate’s attendance.) and
• no political fundraising occurs.
  

Speaking as a Non-Candidate:

An organization may invite political candidates to speak in a non-candidate capacity. For instance, a political candidate may be a public figure because he or she: (a) currently holds, or formerly held, public office; (b) is considered an expert in a non-political field; or (c) is a celebrity or has led a distinguished military, legal, or public service career. When a candidate is invited to speak at an event in a non-candidate capacity, it is not necessary for the organization to provide equal access to all political candidates.

However, the organization must ensure that:

• The individual speaks only in a non-candidate capacity,
• Neither the individual nor any representative of the organization makes any mention of his or her candidacy or the election, and
• No campaign activity occurs in connection with the candidate’s attendance.
  
  In addition, the organization should clearly indicate the capacity in which the candidate is appearing and should not mention the individual’s political candidacy or the upcoming election in the communications announcing the candidate’s attendance at the event.

IRS Media Release regarding candidate endorsements

Elizabeth Pittman, Russ Reid Company