PTO Today

Our PTCO is being pressured by the school district to support 2 school ballot issues. They forced a speaker on us however I told her she had to remain non-partisan in her presentation. However a letter was sent to us as for a donation to the campaign in support of these ballots. I don't think we should? What are the laws on this type of comtribution?

It usually comes down to your own group's Bylaws. My group's Bylaws specifically indicate that we do not support any political parties or issues.

PresidentJim

Our bylaws also say we won't get involved as a PTO. (Obviously, officers and members can act individually.) There was concern that some issues might not be black and white as to what's best for the kids (or the town).

The IRS laws generally say you can support issues, as long as it's not a "substantial" part of your activities.

If you are a 501c3 I believe it states that you cannot support a particular candidate--don't think it specifies you cannot support an issue publicly, but I remember something about not supporting individual candidates. JHB would know for sure.
d

You can't support a candidate, and you're treading on thin ice if you support an issue that's linked closely to one particular candidate for an office. The IRS has a write-up with various scenarios. If there's a school committee election on the same ballot with the questions, and one of the candidates is against the questions, then I think the IRS would say you can't advocate for or against the question. (You can say things like, "the PTO thinks it is important for you to vote on question 1.")

The others have given you good info. It's the candidate part that is strictly prohibited. But typically a PTO wants to stay away from taking a political position as a matter of policy. From the IRS:

[B]Political Campaign Intervention [/B]
Public charities are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) a candidate for public office. Contributions to political campaign funds or public statements of position made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violation of this prohibition may result in revocation of tax-exempt status and/or imposition of certain excise taxes.

Certain activities or expenditures may not be prohibited depending on the facts and circumstances. For example, the conduct of certain voter education activities (including the presentation of public forums and the publication of voter education guides) in a non-partisan manner do not constitute prohibited political campaign activity. Other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not constitute prohibited political campaign activity if conducted in a non-partisan manner. On the other hand, voter education or registration activities with evidence of bias that would favor one candidate over another, oppose a candidate in some manner, or have the effect of favoring a candidate or group of candidates, will constitute campaign intervention.

The political campaign activity prohibition is not intended to restrict free expression on political matters by leaders of public charities speaking for themselves as individuals. However, for their organizations to remain tax exempt under section 501(c)(3), organization leaders cannot make partisan comments in official organization publications or at official functions and should clearly indicate that their comments are personal and not intended to represent the views of the organization. Read Revenue Ruling 2007-41 at Tax Information for Charities & Other Non-Profits for additional information on the prohibition against political campaign intervention.

[B]Legislative Activities [/B]
A public charity is not permitted to engage in substantial legislative activity (commonly referred to as lobbying). An organization will be regarded as attempting to influence legislation: if it contacts, or urges the public to contact, members or employees of a legislative body for purposes of proposing, supporting or opposing legislation; or if the organization advocates the adoption or rejection of legislation.

If lobbying activities are substantial, a 501(c)(3) organization may fail the operational test and risk losing its tax-exempt status and/or be liable for excise taxes. Substantiality is measured by either the substantial part test or the expenditure test.