Ask Us Anything: Voter Registration

In this episode, we’re answering questions from organizations about voter registration, which is, of course, timely given the upcoming midterm election season. Since these activities occur within an electoral framework, it's crucial to keep various legal aspects in mind while crafting and executing your voter registration campaigns. We’ll discuss the key considerations related to nonprofit tax law, federal election law, and state law. 

Attorneys for this episode

Sarah Efthymiou 

Susan Finkle Sourlis  

Monika Graham  

Voter Registration  

501(c)(3) nonprofits are effective voter registration advocates because they are trusted, nonpartisan organizations with deep ties to their communities, especially populations that are often underrepresented in the electoral process. By conducting voter registration drives, they remove practical barriers to voting, help people navigate confusing rules and deadlines, and expand equitable access to civic participation. This work strengthens democracy without endorsing candidates or parties and aligns with nonprofit missions by empowering communities to have a voice in the policies that affect their lives. 

Why are c3s effective voter registration advocates?  

• Deep trust and credibility.  

• Direct access to underrepresented voters.  

• Nonpartisan by law.  

• Education + assistance.  

• Long-term relationship building.  

Why host voter registration programs?  

• Registration is the biggest barrier to voting.  

• They increase participation and equity.  

• They normalize civic engagement.  

• They strengthen democracy (without being partisan).  

• They align with many nonprofit missions.  

Federal Tax Law:  

Federal tax law allows 501(c)(3) nonprofit organizations to engage in voter registration and education activities, as long as those efforts are conducted in a strictly nonpartisan manner. Understanding these rules is essential to ensure compliance while encouraging civic participation and protecting the organization’s tax-exempt status. 

I’m a 501(c)(3) public charity. How can I engage in VR without jeopardizing my status? 

• 501(c)(3) public charities must conduct all voter registration activities in a strictly nonpartisan manner.  

• Voter registration activities should be designed to encourage participation by all eligible individuals.  

• Any targeting of voter registration efforts must be based on neutral, nonpartisan criteria.  

• Organizations should exercise caution when connecting issue advocacy with voter registration activities.  

 

I’ve heard that there are bad actors out there trying to “catch” c3’s doing something wrong. What can we do to protect ourselves? 

• Prepare for challenging questions by having a trusted partner (“buddy system”) during voter engagement.  

• Consider having a point person designated to handle tricky situations and/or suspicious questions.  

• Invest in thorough training for all staff and volunteers involved in voter registration efforts.  

Federal Election Law 

Under federal election law and the rules governing 501(c)(3) organizations, charities and other tax-exempt nonprofits may engage in voter registration and other civic engagement activities as long as they remain strictly nonpartisan and do not support or oppose any candidate or political party. This limitation stems from the Johnson Amendment and IRS regulations, which prohibit political campaign intervention but explicitly allow educational and voter registration efforts that help people participate in the electoral process withneutrality.  

What are some FEC rules we should be aware of to stay in compliance?  

• Federal Election Commission (FEC) regulations strictly prohibit coordination of voter registration activities with candidates, political parties, or campaigns.  

• Since the Citizens United decision, independent expenditures related to voter registration and partisan targeting are allowed for 501(c)(4) organizations but remain prohibited for 501(c)(3)s.  

• Under no circumstances can 501(c)(3) organizations offer payments or anything of value—including food, gifts, or incentives like pizza—in exchange for voter registration.  

State Regulations 

State laws play an important role in shaping how 501(c)(3) organizations conduct voter registration activities. While federal law allows nonprofits to engage in nonpartisan voter registration, each state sets its own rules around registration procedures, deadlines, training requirements, and handling of voter information. Understanding and complying withapplicable state laws is essential for 501(c)(3)s to conduct voter registration safely, legally, and effectively. 

Do we need to watch out for anything on the state level? 

• Yes, potentially. Voter registration rules and requirements can vary widely by state, so it’s essential to consult your state elections office for the most accurate and up-to-date guidance.  

• States often have specific legal requirements for organizations conducting voter registration drives.  

• Proper submission of completed voter registration forms is critical for validating registrations and maintaining compliance.  

Are there any state developments to be aware of? 

• There is a growing divide among states between those actively expanding voter access and those implementing increasingly restrictive voting laws.  

• Several states are pursuing more restrictive policies that risk disenfranchising eligible voters by imposing stricter identification requirements or limiting mail-in voting access.  

Funding Sources 

Funding sources can affect how 501(c)(3) organizations conduct voter registration activities. While nonprofits may use private or foundation funds for nonpartisan voter registration, certain funding sources—such as government grants or restricted donations—may impose additional conditions or limitations. Understanding these funding rules helps ensure voter registration efforts remain compliant, nonpartisan, and consistent with both legal requirements and funder expectations. 

 

What funds can 501(c)(3) organizations use to fund VR efforts?  

• Both public and private foundations can provide vital funding to 501(c)(3) organizations conducting voter registration drives, supporting nonpartisan civic engagement and expanding democratic participation.  

• Under IRS rules, private foundations cannot earmark grants exclusively for voter registration drives unless they comply with the detailed requirements of 26 CFR 4945(f): 

• The organization sponsoring or conducting the voter registration drive (the sponsoring organization) must be a 501(c)(3) organization 

• The registration activities of the sponsoring organization must be nonpartisan, conducted in five or more states, and occur over more than one election cycle 

• A contribution for such activities may not be subject to conditions requiring use in a specific state (or political subdivision) or in a specific election cycle 

• At least 85 percent of the sponsoring organization’s income must be directly spent on activities relating to the purpose for which it was organized and operated, and 

• At least 85 percent of the sponsoring organization’s support, other than gross investment income, must be contributed by exempt organizations, the general public, or government units; no more than 25 percent of its support may come from any one exempt organization; and no more than 50 percent of its support may come from gross investment income (interest, dividends, or other investment-related income) 

 

Resources 

• Want to Conduct or Fund a Voter Registration Drive? 

• The Rules of the Game: A Guide to Election-Related Activities for 501(c)(3) Organizations 

• Voter Registration Rules for Private Foundations 

• Practical Guidance: Nonprofit Voter Assistance Series 

• Nonprofits, Elections, & the Fine Art of Remaining Nonpartisan 

• United States Election Assistance Commission 

• Vote 411