The Internal Revenue Service has issued guidance on nonprofit public policy advocacy advertisements to help determine when they cross the line from issue advocacy to political activity intended to influence the selection of candidates for public office. (Rev. Rul. 2004-06, Internal Revenue Bulletin, 2004-04, 1/26/04, at p. 328.)

Although the Ruling applies directly only to Section 501 (c)(4) civic and social welfare associations, (c)(5) labor and agricultural organizations and (c)(6) trade associations, it may give some guidance to (c)(3) charities that are concerned with losing their exempt status if they participate in a political campaign. (See Ready Reference Page No. 31.)