[NFCB] Elections and the IRS

[Ginny Z. Berson]

I thought you might enjoy reading the latest from the IRS on political
activities and your tax exempt status.  I'll be writing about these
issues in the next few months in Community Radio News.  If you want it
from the horse's mouth, go to
http://www.irs.gov/charities/charitable/article/0,,id=181565,00.html

 

The essence is that tax exempt organizations may not advocate for or
against candidates for political office, or you risk your tax exempt
status.  

 

This has been interpreted to mean that whoever is on the air
representing the station-i.e. your programmers, DJs, volunteers, PA
hosts, etc.-are the station when they are on the air.  It will NOT work
to have a volunteer use a disclaimer, say s/he is not speaking for the
station, and then endorse or announce opposition to a candidate.  The
disclaimer is meaningless.

 

More to come....

 

Ginny Z. Berson

Vice President and Director of Federation Services

National Federation of Community Broadcasters (NFCB)

510 451-8200 ext. 305

1970 Broadway, Suite 1000

Oakland, CA 94612

www.nfcb.org