Things to Consider for Classes/Events
Here is some initial guidance on what kinds of activities can be church supported. The UUA has a campaign called UU the Vote for the 2020 presidential elections. Especially helpful in determining what is allowable under our nonprofit status is the section called Know the Rules on the Resources page linked on the website.
Know the Rules:
UU congregations have non-profit tax exempt status under IRS 501©3 Rules. Advocacy, voter engagement, and political activism are all permissible but endorsement of candidates is not. Congregations can work with other 501©3 groups and 501©4 groups on joint advocacy efforts and non-partisan voter engagement. See:
- Bolder Advocacy – Change the World with Confidence
- Religious Activism: Political not Partisan
- Webinar: Getting Involved without Getting in Trouble: Understanding the IRS Election-Year Guidelines for Clergy and Congregations (MP4): Webinar led by Rev. Rob Keithan, Faith Organizing and Training Consultant, and Rev. Rob Hardies, Senior Minister at All Souls Unitarian Church in Washington, DC. Download the PowerPoint presentation.
- 501c(3) Rules: Everything You Need to Know
- The Real Rules: IRS Guidelines on Congregational Advocacy, Lobbying, and Election Work (PDF, 22 pages)
- Voter Registration Rules State by State