Policies 政治宣传政策和运动干预资源指南
这是一年中最有表现力的时间:政治, 选举季节和免税组织.
在牧师的反战布道之后, an Episcopal Church in Los Angeles receives a demand letter from the IRS requesting documents including church publications and copies of previous sermons.
A pro-life group reorganizes following a complaint to the IRS about its voters’ guide for those of the faith.
A civil rights organization receives an audit letter after its leader gives a speech critical of the Bush administration.
So what do a civil rights group, a pro-life association and an Episcopal church all have in common? More importantly, why is the IRS so interested in what their members and leaders are talking about? They are all non-profits organized under section 501(c)3 of the Internal Revenue Code and their penchant for political expression has piqued the interest of the Internal Revenue Service. The government limits the extent to which 501(c)3 organizations can engage in the political process.
So, here are some Q&As to help us understand the limits as they apply to 501(c)3 institutions and why Westmont handbooks include this policy:
As an academic institution Westmont College maintains a non-partisan position and ensures the freedom of faculty and staff as citizens to engage in political speech and activities so far as they are able to do so consistent with their obligations as college employees. However, when speaking or acting as private citizens faculty and staff must avoid creating the impression they are doing so for the college. 1
- 我以为国税局的职责只是评估和征收所得税. 这和政治表达有什么关系?
就像成千上万的非营利组织一样, Westmont is organized under Section 501(c)3 of the Internal Revenue Code which exempts it from the requirement to pay federal income tax. In exchange for this benefit, 韦斯特蒙特同意放弃参与某些被称为“竞选干预”的政治活动.” - What is campaign intervention?
Generally, campaign intervention is any activity that supports or opposes a candidate’s election to public office at a local, state or federal level. Tax exempt organizations must also refrain from making partisan statements at official functions or in official publications and from using college funds or other resources to facilitate any of the activities described above. - 为什么国税局要限制我们参与政治进程的权利?
Let’s be clear. 你个人表达意见的权利, partisan or otherwise, 是否不受学校501(c)3规定的限制. 这是一所正式的学院, 通过员工提出他们的意见作为学院的意见, 这对我们的免税地位提出了挑战.
Why? The federal government does not want to give the appearance of extending financial support to a particular party or candidate for office (that would fly in the face of that “government for the people and by the people” thing). A tax exemption to organizations engaging in campaign intervention or other partisan activity would provide indirect governmental financial support to whatever party or candidate that organization happened to support. - 这是否意味着学院不能表达对特定候选人的支持?
Yes, that’s what it means. While the leaders of a 501(c)3 organization may express official opinions on matters of public concern that have political implications, they may not do so in a way that indicates the college’s endorsement of or opposition to a particular a candidate or a party that is aligned with that public concern. - 那么什么是公众关注的问题呢?
Campaign Intervention vs. Issue Advocacy:
这项法律并不是为了阻止“议题宣传”.” That is to say, ag娱乐官网影响整个社会或某一特定ag娱乐官网的健康和福利的事项(一).e., a matter of public concern) a 501(c)3 may take a position that opposes or advocates a particular viewpoint without jeopardizing tax-exempt status. In an exciting election season, 关键问题在候选人之间激烈辩论，在某种程度上, 这种分裂是政治纲领赖以建立的基础. 501(c)3必须关注问题本身，而不是候选人之间的分歧. Here’s an example:
舒尔茨议员和大学官员反对投票法案Z. A “yes vote” on this measure would have a negative impact on the college’s ability to expand the campus. When you vote, remember the college’s plans for developing the campus and remember the councilwoman that would support that effort.
虽然没有明确的“投票给舒尔茨”声明，但其含义是显而易见的. The statement would most likely be seen as impermissible campaign intervention and not acceptable issue advocacy. - 所以我们不能正式地说，“投票给候选人X.” What can we do?
有一些政治活动，威斯蒙特可能正式参与和/或支持, like the following:- 我们可以邀请竞选公职的候选人到学校来，只要
•我们确保竞争同一职位的对立候选人有平等的机会;
• We do not encourage voting in a particular way; and
•在候选人访问期间，我们不从事筹款活动. - We can conduct nonpartisan, 公正的选民登记活动，鼓励ag娱乐官网登记和投票.
- 我们可以制作和/或发行无党派的, 公正的选民指南，描述问题并提供有关候选人的信息.
- 我们可以邀请竞选公职的候选人到学校来，只要
- 那学生呢，他们能参与党派政治活动吗?
是的，只要这种活动没有得到机构的认可或支持. For example, the Young Democrats may use Founders Room for a meeting so long as they follow the same protocol that any other student group would follow in using the space or any other college resource. The college should not advertise, invite, 或者提供对函数的支持, 为了避免出现不被允许的竞选干预.
Also note that the college’s policy with regard to speakers on issues of controversy/debate (candidates running for the same office are in this category) is to grant equal time and access to those of opposing views. So, 而学生或学生团体可能会邀请候选人在校园演讲, 应该真诚地邀请其他候选人竞选同一职位. - So, what; we can’t talk about politics?
那么从2008年1月到11月，我们到底要谈些什么呢? 禁止干预竞选并不意味着禁止政治表达. 所以，尽一切办法表达和辩论吧! It makes for engaging and interesting dialogue and provides us with the opportunity to model to our students the ability to engage in debate and still like each other in the process. - 在互联网上，我们可以发表意见吗?
纸质出版物的标准同样适用于互联网出版物. Therefore, expressions and statements on partisan matters and candidate endorsement or opposition should be limited to individual opinions and not presented as official “college positions.学院可能会开设选民教育网页. 只要这些页面小心地给予公正，免税地位就不会受到损害, factual information on all candidates running for office with no indication that one candidate is favored over others.
Individual employees may choose to have personal web pages where they can freely post their opinions about candidates running for office or solicit donations for their picks. Using personal resources and email addresses in this way keeps it clear that the activity is the individual’s and not attributable to the institution. “但是等等，”你说，“我只有一个电子邮件地址，那就是我的工作地址.” Fair enough. How about a second address? 你知道免费获得AOL、雅虎、gmail或Hotmail账户有多容易吗? 这将是你一生中最容易完成的任务之一.
你不相信得到第二次机会, 私人电子邮件地址将是你一生中做的最简单的事情. OK. Then let’s remember this about using your Westmont address when engaging in partisan communications:
•找到一种方法表明所表达的观点是你的，而不是学校的. 你甚至可能想用那种语言.
•你是否有一个签名栏，注明你的头衔和学校的名称? Remove it. Doing so takes away any semblance of college endorsement of the candidate you endorse or for whom you are soliciting donations.
这就是选举季的情况. 这是一年中最有表现力的时候 . . . 会有宝宝可以亲吻，会有意见可以嘘声，会有新内阁可以欢呼(或恐惧)。. . . 这是一年中最有表现力的时候!