Yes, a section 501(c)(3) organization can conduct voter registration and get-out-the-vote drives, provided these activities are carried out in a neutral, non-partisan manner.
Section 501(c)(3) organizations are permitted to engage in voter education activities, including the presentation of public forums and the publication of voter education guides, as long as these activities are non-partisan. Similarly, they can encourage participation in the electoral process through voter registration and get-out-the-vote drives, but these must also be conducted without any bias towards or against any candidate or political party.
For example, a section 501(c)(3) organization can set up a voter registration booth at a public event, as long as the booth does not reference any candidate or political party, and the volunteers do not engage in any partisan discussions. This type of activity is not considered political campaign intervention.
However, if the organization conducts these activities in a manner that favors or opposes a particular candidate or party, it would be considered political campaign intervention, which is prohibited for section 501(c)(3) organizations. For instance, if an organization sets up a telephone bank to remind voters to vote and offers transportation to the polls only to those who support a particular candidate, this would be considered political campaign intervention and is not allowed.
In summary, section 501(c)(3) organizations can conduct voter registration and get-out-the-vote drives as long as they remain strictly non-partisan in their approach.
Sources:
PLR 201137012
Rev. Rul. 81-95
Rev. Rul. 2007-41
Publication 1828 (8/2015)
Rev. Rul. 78-248
Publication 557 (1/2024)
