This is Part 1 of a two-part series examining tax-exempt status requirements for nonprofit organizations. Part 1 addresses federal 501(c)(3) requirements, while Part 2 will examine state requirements that create additional compliance obligations beyond federal law. The 2025 political landscape presents complex challenges for 501(c)(3) organizations navigating federal restrictions on political activities. With ongoing debates over government spending, healthcare policy, and regulatory reforms, nonprofits must carefully distinguish between permissible issue advocacy and prohibited political campaign intervention. Organizations may advocate for policy positions but cannot support or oppose specific candidates. Personal criticism of elected officials presents particular risks—nonprofits may critique governmental actions and policy decisions, but character-based attacks cross into prohibited territory. These restrictions apply year-round, requiring constant vigilance as organizations balance mission-driven advocacy with compliance obligations while maintaining tax-exempt status.

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