Frequently Asked Questions: Political Activity

Internal Revenue Code § 501(c)(3) requires, as a condition for tax-exemption, that W&L (through the actions of its employees and students) “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.” In addition to loss of tax-exempt status, the University runs the risk of having excise taxes imposed on both on the University and its responsible managers, as well as the risk of federal or state government lawsuits, audits, and investigations.

Yes. The restriction applies to activities made in support of anyone’s candidacy for any political office.

Only if you take vacation time or leave without pay for those normal working hours spent campaigning.

No. This activity can be construed as participation by the university, so you must avoid using university resources.

Only if such identification is accompanied by an express statement that you are conveying your own personal opinions - not the opinions of Washington and Lee University.

No. Because of the risk that such statements would be perceived as support or endorsement by the University itself (notwithstanding the fact that you may have paid separately for the costs), such activity is not allowed.

Yes, but only if: 1) you introduce the speaker in a manner that does not mention the speaker’s candidacy in the upcoming election; and 2) you ensure that the speaker will not mention his/her candidacy during the speech.

No. You may not distribute such political materials on campus, nor may you use University supplies or property (including copy machines, computers, etc.) to create and/or duplicate such a statement.

A student organization can use W&L facilities for partisan political purposes as long as: 1) the student organization pays the normal charge for use of the particular facilities; 2) the activity is consistent with the educational nature of the student organization; and 3) there is no endorsement - express or implied - by the University.

Only if: 1) you provide equal time and access to all legally-qualified candidates for that particular public office, and 2) an explicit statement is made, as part of the introduction of each speaker, that W&L does not support or oppose the candidate.

 If you are inviting a political candidate, see the preceding two questions/answers. If political candidates will not be present, you may conduct a debate or forum to educate voters as long as no preference is shown for or against a certain candidate or political party.

This type of activity is allowed by the IRS as long as no preference is shown for or against a certain candidate or political party.