A 501(c)(3) organization is not allowed to favor or oppose a candidate for public office. A candidate includes a declared candidate, an incumbent until they state that they will not seek re-election, and a person subject to speculation. A 501(c)(3) organization may not make endorsements.
Also, a 501(c)(3) organization may not use its resources for a campaign for public office. It is important to prevent any campaign activity by an employee, volunteer, or board member from being attributed to the organization.
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