Electioneering,” or participating in an election

campaign on behalf of or in opposition

to any candidate for public office, can

cost a charity its tax exempt status. Despite

the urge to support or oppose those

candidates who have strong positions on

your cause, avoid the temptation. You

might not survive to reap the benefit of

your effort.

Electioneering, however, is absolutely

prohibited. Section 501(c)(3)

of the Code says a charity may “not

participate in, or intervene in (including

the publishing or distributing of statements),

any political campaign on behalf

of (or in opposition to) any candidate

for public office.

There is no leeway for an “insub-stantial”

participation in a campaign.

The prohibition covers candidates at

any level of government, federal, state

or local, including executive, legislative,

judicial and other elected positions

such as school board member.

Nonpartisan education is permitted,

as is a nonpartisan voter registration

activity. The IRS has also recognized

that officers of charities, such as ministers

or other religious leaders, may

speak out as individuals in support of

candidates so long as there is no official

involvement of the organization.

Determining what constitutes organizational

participation in a campaign,

however, is not entirely clear

Obviously

an organizational endorsement is not

permitted. Neither is an indirect endorse-

trouble? Wasn’t its purpose to urge

the public to vote against the candi-dates

it ranked as unqualified? (As-sociation

v. Commissioner, 858 F.2d

876, cert. denied by U.S. Supreme

Court, 110 Sup. Ct. 1146.)

The IRS has published a number

of rulings attempting to describe activity

that is permitted nonpartisan

education and that which is prohibited

electioneering. An educational

broadcasting station does not intervene

in a campaign when it provides equal

time for candidates without comment

or endorsement. (Rev. Rul. 74-574.)

There is much more to this article - but you get the gist... Mr. Whinestein, you have violated the law as has your client.  I am sure the judge is gonna just LOVE this

Voices of Rockaway Twp knows the law very well and thereby has not issued any comment about the candidates.  We do however encourage all resident to VOTE!  LET YOUR VOICE BE HEARD!   Our sincere thanks to Gene for his service in the past and congratulations to Steve, we know he has Rockaway twps best interest at heart!

sincerely,

Lisa