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Abstract: 

For IRC §501(c)(3) organizations, it’s important to remember again that they are not permitted to participate in, or intervene in, any political campaign on behalf of (or in opposition to) any candidate for public office. For family foundations (and indeed all private foundations), there is also the parallel prohibition in IRC §4945(d)(2) forbidding expenditures to influence the outcome of any specific public election, or to carry on, directly or indirectly, any voter registration drive (except for the nonpartisan activities permitted under IRC §4945(f)).

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