If a candidate attends a section 501(c)(3) organization event that is open to the public, the candidate’s presence at the event does not, by itself, cause the organization to be engaged in prohibited political campaign activity. This means that simply attending the event does not jeopardize the organization's tax-exempt status under section 501(c)(3).
However, if the candidate is publicly recognized by the organization or invited to speak, it may cause the organization to be engaged in prohibited political campaign activity. The organization must ensure that it does not indicate any support for or opposition to the candidate, and no political fundraising should occur. The organization should also provide an equal opportunity to all political candidates seeking the same office if it invites a candidate to speak in their capacity as a political candidate.
In summary, the mere presence of a candidate at a public event hosted by a section 501(c)(3) organization does not constitute political campaign intervention, but additional actions such as public recognition or allowing the candidate to speak could potentially lead to prohibited political activity if not handled appropriately.
Sources:
Rev. Rul. 86-95
Rev. Rul. 2007-41
§ 501. Exemption from tax on corporations, certain trusts, etc.
Publication 557 (1/2024)
Publication 4221-PC (3/2018)
