As an organization exempt from federal income tax pursuant to Section 501(c)(3) of the Internal Revenue Code, Monmouth University is prohibited from directly or indirectly participating or intervening (including the publishing or distributing of statements) in any political campaign on behalf of or in opposition to any candidate for elective public office. Even activities that encourage people to vote for or against a particular candidate on the basis of nonpartisan criteria are prohibited. According to the IRS, whether an organization is engaging in prohibited political campaign activity depends upon all the facts and circumstances in each case.
A. While the University encourages students and employees to exercise their civic duty by registering and voting, and further encourages political debate and discussion, the University prohibits the use of University resources to support partisan political efforts. In addition, University policy prohibits the following.
B. If candidates are invited to campus, equal access must be granted to all parties. For additional information, see the University’s policy on Campaign-Related Activities and Political Advertising for Student Employment.
C. If you have any questions regarding this matter, contact the Office of the General Counsel.
As a representative or on behalf of the University, you may:
While you may engage in the following activities as a private citizen, you may not, as a representative or on behalf of the University, engage in any of the following activities:
A. If the IRS finds that the University has engaged in prohibited campaign activity, the University could lose its tax-exempt status and could be subject to an excise tax on the amount of money spent on that activity.
B. In cases of flagrant violation of the law, the IRS has specific statutory authority to make an immediate determination and assessment of tax. The IRS can also ask a federal district court to enjoin the University from making further political expenditures.
C. In addition, contributions to organizations that lose their section 501(c)(3) status because of political activities are not deductible by the donors for federal income tax purposes.
B. Invitations to Speak
C. For additional information, see the University’s policy on Campaign-Related Activities and Political Advertising for Student Employment.
Original Issue Date: February 5, 2007