[NFCB] More on IRS and Political Broadcasting

[Ginny Z. Berson]

Because yesterday's post brought so much glee to so many, I thought I'd
keep going.  I'm going to answer some FAQs, and also give you this link
to the IRS document on Election Year Activities and the Prohibition on
Political Campaign Intervention for Section 501(c)(3) Organizations:
http://www.irs.gov/newsroom/article/0,,id=154712,00.html

 

Remember back to yesterday, when it was revealed that a noncommercial
station with tax exempt status cannot endorse or oppose a candidate for
public office; remember that whoever is on the air as the DJ or host IS
the station; remember that a disclaimer saying "these are my opinions
and not those of the station" are worthless, so...

 

1.	Can a station run commentaries that support or oppose
candidates?  Yes.  Make sure you keep reading and understand the very
important point below about being nonpartisan.
2.	Can a station volunteer contribute a commentary in support or
opposition to a candidate?  Yes.  As long as the volunteer is not
identified as a station volunteer and is not speaking as a station
volunteer.  Again....nonpartisan.

 

Two important points.  The commentaries, whether from station volunteers
or community members, must be labeled as such.  It would not be wise to
run a commentary by a volunteer in the time when the volunteer is on the
air doing his or her program.  It would also be wise to run a tag on
your commentaries saying that KXXX encourages opposing views, or
whatever, so that people understand that they can contribute
commentaries for other candidates.

 

Second-if you run commentaries in support of one candidate, you have to
be willing to run commentaries in support of all the opponents.  You do
not have to solicit them, but if approached, you should run them.  If
the IRS finds a pattern of partisanship-that is, your commentaries favor
one candidate or one political party; your PSAs for candidate events
favor one candidate or party, etc.-even if you did not refuse any
opposition commentaries or PSAs, the IRS could decide you are being too
partisan and threaten your tax exempt status.  

 

Aren't you glad you asked?

 

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