Policies and Forms

Nazareth College Policy on Political Activities

As a tax-exempt organization under section 501(c)(3) of the Internal Revenue Code, Nazareth College cannot intervene in any political campaign on behalf of, or in opposition to, any candidate for public office. Violation of this prohibition could cause the College to lose its tax-exempt status or incur excise taxes imposed on political expenditures.

To ensure that the College does not jeopardize its tax-exempt status or incur excise taxes on political expenditures, Nazareth College, including any individual acting on behalf of Nazareth College, will not engage in any of the following on College property, during any College function, or otherwise using Nazareth College's resources or facilities:

• Endorsing any candidate for public office
• Donating or contributing money, goods, or services to any candidate's campaign
• Participating or engaging in political fundraising events
• Publishing or distributing statements for or against any candidate
• Engaging in any other activity that favors or opposes any candidate