I think there are two pieces that apply to your question, and I've copied the IRS text in at the bottom. Summarized, they are:
1) The organization cannot engage in activities to influence legislation as a SUBSTANTIAL part of its activities.
2) The organization may NOT take a position regarding a political candidate. (You can do neutral things like advocate voting or host a debate.)
Again, typical disclaimer - I'm not a laywer.
Our group would never endorse a particular candidate - that would seem to absolutely be against the rules. And, generally, we would stay away from taking sides on any political issue, just because we may have parents with differing opinions and we feel the need to remain neutral. However there are exceptions. We did decide to show our support last year for a bond election desperately needed by the school district. It was a pretty clear choice that if the money wasn't approved, there was simply no place to put incoming students with our area's projected growth levels. I would say that if you do want to take a position, you would have to know overwhelmingly that your membership approves.
Here's the text excerpts from the IRS.
"A § 501(c)(3) organization may not engage in carrying on propaganda, or otherwise attempting, to influence legislation as a substantial part of its activities. Whether an organization has attempted to influence legislation as a substantial part of its activities is determined based upon all relevant facts and circumstances. However, most § 501(c)(3) organizations may use Form 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to Influence Legislation, to make an election under § 501(h) to be subject to an objectively measured expenditure test with respect to lobbying activities rather than the less precise "substantial activity" test. Electing organizations are subject to tax on lobbying activities that exceed a specified percentage of their exempt function expenditures. For further information regarding lobbying activities by charities, download Lobbying Issues.
For purposes of § 501(c)(3), legislative activities and political activities are two different things, and are subject to two different sets of rules. The latter is an absolute bar. A § 501(c)(3) organization may not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office. Whether an organization is engaging in prohibited political campaign activity depends upon all the facts and circumstances in each case. For example, organizations may sponsor debates or forums to educate voters. But if the forum or debate shows a preference for or against a certain candidate, it becomes a prohibited activity. The motivation of an organization is not relevant in determining whether the political campaign prohibition has been violated. Activities that encourage people to vote for or against a particular candidate, even on the basis of non-partisan criteria, violate the political campaign prohibition of § 501(c)(3). See the FY-2002 CPE topic entitled Election Year Issues for further information regarding political activities of charities."
[ 03-26-2002: Message edited by: JHB ]</p>
