Welcome to glossary section about electioneering.
501(c)(3) Organization:
A corporation, community chest, fund, or foundation which operates exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals, and which no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in, any political campaign on behalf of or in opposition to any candidate for public office.
Action Organization:
An organization that participates or intervenes, directly or indirectly, in any political campaign on behalf of or in opposition to any candidate for public office.
See https://www.govinfo.gov/content/pkg/CFR-2011-title26-vol7/pdf/CFR-2011-title26-vol7-sec1-501c3-1.pdf
Campaign Intervention:
A prohibition against political campaign activity which includes any and all activities that favor or oppose one or more candidates for public office.
See https://www.irs.gov/pub/irs-tege/Avoid%20Political%20Campaign%20Intervention.pdf
Candidate for Public Office:
An individual who offers himself, or is proposed by others, as a contestant for an elective public office, whether such office is national, State, or local.
See https://www.govinfo.gov/content/pkg/CFR-2011-title26-vol7/pdf/CFR-2011-title26-vol7-sec1-501c3-1.pdf
Electioneering:
The participation or intervention in any political campaign on behalf of (or in opposition to) any candidate for public office.
Internal Revenue Code (“IRC”):
The federal statutory tax law in the United States.
See http://guides.ll.georgetown.edu/c.php?g=271147&p=2630483
Issue Advocacy:
Public support for or opposition to a particular cause or policy without a call to action on specific legislation (lobbying) or a candidate for elected office (political campaign intervention).
See http://www.nonprofitlawblog.com/charities-issue-advocacy-right-part-one/
Nonpartisan:
Not biased or partisan, especially toward any particular political group.
See https://en.oxforddictionaries.com/definition/non-partisan
Partisan Activity:
Any political activity that is strongly associated with a political party.
See https://www.law.cornell.edu/cfr/text/5/733.101
Political Activity:
Any activity, directed toward the success or failure of a political party, candidate for partisan political office, or partisan political group.
See https://www.law.cornell.edu/cfr/text/5/734.101
Political Campaign:
An organized effort to influence an upcoming election in favor of a candidate for public office.
See https://www.definitions.net/definition/political+campaign
Political Expenditures:
Expenses paid or incurred by action relating to any political activities, advocacy or candidates.