From: Rummel, Chad [mailto:crummel@apa.org]
From: APA Division Officers list [mailto:DIVOFFICERS@LISTS.APA.ORG] On Behalf Of Raben, Jesse
Sent: Thursday, August 23, 2012 3:54 PM
To: DIVOFFICERS@LISTS.APA.ORG
Subject: [DIVOFFICERS] Reminder: Electioneering
Importance: High
With the presidential election only a few months away, now is a good time to remind the Divisions of critical limitations on division political activities.
As a 501(c) (3) organization, APA and its Divisions are absolutely prohibited from endorsing or opposing or engaging in activity that could be construed as endorsing or opposing political candidates for local, state or federal office. If any APA or Division resources, including lists, are used for that purpose APA (and its divisions) could lose its tax exempt status which would be a catastrophic result for APA, its divisions and members. This is an absolute prohibition for 501 (c) (3)'s and there is no wiggle room. Notably, the IRS is very attuned to 501(c) (3) organizations that are engaging in political activity and has issued challenges to the tax exempt status for a number of charitable organizations.
Under the law, Divisions and their officers, as part of a charitable organization that enjoys the benefits of 501(c) (3) status, are prohibited from engaging in any action that could be construed as endorsement of or opposition to a candidate for public office by the Division. By way of example, fundraisers, Division donations of any resources, favorable or negative public statements about a candidate by a Division in its newsletters, correspondence on its website or list or any other use of Division assets (including lists) to promote or oppose candidates, are all activities that would place the division, its officers and APA at significant risk of adverse IRS enforcement action.
To assure that your Division is protected from any risk on this front, please distribute this reminder to your members, especially those who serve on Division’s executive committee and those involved in creating Division publications and managing Division listservs.
Notably the time running up to an election is much more sensitive than other times. If you have questions, please feel free to contact Division Services or APA’s Office of General Counsel.
Regards,
Jesse Raben
__________________________________
Jesse Raben, J.D. | Associate General Counsel
Office of General Counsel
American Psychological Association | www.apa.org
750 First Street NE, Washington, D.C. 20002-4242
* jraben@apa.org | ' 202-414-8074| fax 202-218-3599
The information contained in this email message may be privileged, confidential, and protected from disclosure by attorney/client privilege. If you are not the intended recipient, any dissemination, distribution, or copying is strictly prohibited. If you think that you have received this email message in error, please reply to the sender to that effect or call the number provided above. Please immediately delete this email and any copies on your computer and within your system.
P Please consider the environment before printing this e-mail
