Can a section 501(c)(3) organization invite a political candidate to speak at an organization event for reasons other than his or her candidacy for public office

Yes, a section 501(c)(3) organization can invite a political candidate to speak at an organization event for reasons other than his or her candidacy for public office. However, the organization must adhere to specific guidelines to ensure that the event does not constitute political campaign intervention, which would jeopardize its tax-exempt status.

The key factors that the organization must consider include:

1. Purpose of Invitation: The individual must be chosen to speak solely for reasons other than candidacy for public office. This could include their role as a public figure, expert in a nonpolitical field, celebrity, or distinguished career in military, legal, or public service.
2. Non-Candidate Capacity: The individual must speak only in a non-candidate capacity. Neither the candidate nor any representative of the organization should make any mention of the individual's candidacy or the election.
3. No Campaign Activity: No campaign activity should occur in connection with the candidate's attendance. This includes avoiding any political fundraising or campaign-related discussions.
4. Nonpartisan Atmosphere: The organization must maintain a nonpartisan atmosphere on the premises or at the event where the candidate is present. This means ensuring that the event does not show any bias or preference for or against any candidate.
5. Clear Communication: The organization must clearly indicate the capacity in which the candidate is appearing and must not mention the individual's political candidacy or the upcoming election in any communications announcing the candidate’s attendance at the event.
6. Equal Opportunity: If the organization invites multiple candidates, it must provide an equal opportunity to all political candidates seeking the same office to participate in the event.

By following these guidelines, a section 501(c)(3) organization can invite a political candidate to speak at an event without engaging in prohibited political campaign activity, thereby preserving its tax-exempt status.

Sources:
Rev. Rul. 86-95
Rev. Rul. 2007-41
§ 501. Exemption from tax on corporations, certain trusts, etc.
Publication 1828 (8/2015)