Nonprofits and political activity? What are the rules?

A 501(c)(3) organization may not intervene in an election by supporting or opposing any candidate for public office. A public charity may engage in lobbying so long as it is not a substantial part of its activities. See the set of Ready Reference Pages on Lobbying and Electioneering for more details.

The so-called Johnson Amendment that prohibits charities, particularly churches, from participating in political activity may be repealed or restricted is occasionally considered by Congress. See Ready Reference Page: Commentary: Keep Charities Out of Politics.