![hand holding pen signing letter with yellow text bar running down side that reads FOUNDATIONS FOR CIVIC IMPACT](https://www.nonprofitvote.org/wp-content/uploads/2023/10/Screenshot-2023-10-17-112606.png)
The federal tax code contains a single sentence that defines the prohibition of partisan political activities by 501(c)(3) charitable organizations. It states 501(c)(3) organizations are “prohibited from directly or indirectly participating in – or intervening in – any political campaign on behalf of or in opposition to any candidate for elective public office.”