The Catholic University of America

Responsibilities of the President

Federal Laws

Legislative and Political Activities (Tax)

Summary of the Law
In order to maintain their tax-exempt status under 501(c)(3), private colleges and universities must not engage in, or interfere with, political campaign or lobbying activities. Failure to follow these proscriptions could result in loss of tax-exempt status for the institution, or imposition of an excise tax. The university cannot endorse any particular candidate. For a more complete explanation of the prohibitions from the IRS, please reference the above Legislative and Political activities link.

Responsibilities

No candidates running for election are to be invited for anything without express permission of the President. The President has this oversight to help ensure tax compliance as noted above, as well as compliance with Federal Election Committee rules (11 CFR 110.13) as to the appearance of political candidates. This requirement is that any debate on campus must include at least two candidates, and the staging does not promote or advance one candidate over another.

Resources

Related Policies

Bylaws
Board of Trustees
Executive Officers

links checked and updated 09/13/10 TOL