Charities May Not Engage in Political Campaign Activities
The IRS reminds charities to be careful that their efforts to educate voters comply with the Internal Revenue Code requirements concerning political campaign activities, the tax agency said in a presidential election-year advisory.

Organizations described in section 501(c)(3) of the Code that are exempt from federal income tax are prohibited from participating or intervening in any political campaign on behalf of, or in opposition to, any candidate for public office. See: http://www.irs.gov/newsroom/article/0,,id=122887,00.html