Charity Political-Activity Rules
Definition
The rules — varying by jurisdiction — that govern how much political activity a registered charity (or its equivalent) may conduct, with attention to the US, UK, German, French and Spanish regimes.
In the US, the IRS distinguishes lobbying (limited for 501(c)(3)s under the substantial-part test or the 501(h) election) from political campaign intervention (essentially prohibited); in the UK, charity law permits campaigning that furthers the charitable purpose but not party-political activity; the German, French and Spanish regimes draw similar but distinct lines.
The strategic question for any cross-border campaign is therefore which vehicle for which activity: a charitable entity cannot be the campaign’s electoral arm, but a separate advocacy organisation can be, and most federated campaigns run more than one legal entity for exactly this reason.
FAQ
What are charity political-activity rules?
Charity political-activity rules are the rules, varying by jurisdiction, that govern how much political activity a registered charity (or its equivalent) may conduct. The most studied regimes are the United States, the United Kingdom, and the German, French, and Spanish regimes. Each draws its own line between what a charity may do and what it may not, while sharing an underlying logic.
How do the US and UK distinguish the political work charities can do?
In the US, the Internal Revenue Service distinguishes lobbying, which is limited for 501(c)(3)s under the substantial-part test or the 501(h) election, from political campaign intervention, which is essentially prohibited. In the UK, charity law permits campaigning that furthers the charitable purpose but not party-political activity. The German, French, and Spanish regimes draw similar but distinct lines.
Why does the vehicle for a campaign matter?
The strategic question for any cross-border campaign is which vehicle for which activity: a charitable entity cannot be the campaign’s electoral arm, but a separate advocacy organisation can be. Most federated campaigns run more than one legal entity for exactly this reason — different rules allow different things, and the right vehicle for lobbying is not the right vehicle for partisan work.
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