You can't use a "substantial" part of your income for political purposes. What's substantial? $100 out of a total income of $10,000 isn't, and probably $500 isn't either. Beyond that, it's hard to say. The IRS leaves the definition of substantial purposely vague to give the agency leeway in examining the activity of your group. My understanding is intent is as important as actual numbers. You also may not donate money to or otherwise support a candidate in an election. I'm less sure about the PAC question -- we've gotten mixed messages in the past. We're following up with the IRS to get a more specific opinion. I'll post more when we have an answer.
- Craig
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