Can Nonprofits Call for Impeachment?
Can a 501(c)(3) public charity call for the impeachment or resignation of an elected public official? Probably. Although no IRS precedent directly on point exists, calling for the impeachment or resignation of an elected public official is probably permissible for 501(c)(3) public charities (assuming doing so is connected to the organization’s charitable purpose). In the case of impeachment, since a vote of a legislative body is required, the activity would probably count as lobbying, subject to the 501(c)(3)’s lobbying limits. Of course, organizations cannot comment on who should be elected to succeed the ousted official. In light of the lack of guidance, organizations should consult with legal counsel before engaging in any impeachment activities.