Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office violate the prohibition against political campaign activity for exempt organizations. Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes. Certain voter education activities (including presenting public forums and publishing voter education guides) conducted in a non-partisan manner are generally acceptable as long as there is no clear bias.

Lobbying takes place when an organization is attempting to influence legislation by contacting, or urging the public to contact members or employees of a legislative body for the purpose of proposing, supporting, or opposing the legislation, or if the organization advocates the adoption or rejection of legislation. Organizations may, however, involve themselves in issues of public policy without the activity being considered as lobbying.  For example, organizations may conduct educational meetings, prepare and distribute educational materials, or otherwise consider public policy issues in an educational manner without jeopardizing their tax-exempt status.