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Abstract: 

The 2020 elections are shaping up to be highly contested and polarized. House Speaker Nancy Pelosi has gone so far as to say that “civilization as we know it today is at stake,” and in terms of fundraising, the presidential campaign “may be headed for a record.” The prospect of an incumbent presidential candidate, the continuing race in the Democratic primary, and the promise of a contested general election indicate that the outcome of the election is far from clear, and fundraising and contributions should be expected to continue apace. The leading presidential candidates differ on issues as diverse as education, climate change, and immigration, many of which might be within the purview of a foundation’s IRC §501(c)(3) purpose. As a result, some foundation managers might be inclined to use foundation resources to support a particular candidate in furtherance of the foundation’s aims. This could backfire.

Keywords: Prohibition on Political Activity; Candidate Appearances; Issue Advocacy; Voter Registration Drives

Affiliations:  1: Strasburger & Price LLP.