My understanding of the restrictions for a 501(c)(3) organization, based on a Google search and my own research into nonprofit organizations for 35 years:
Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) 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. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes.
The recent activity of The Heritage Foundation with regard to Project 2025 seems to me to radically violate provisions cited above in the IRS code for 501(c)(3) organizations.
Isn’t this worth a mention? If Project 2025 doesn’t qualify as a violation of the IRS restrictions, what does?
