So as corporations, I guess all of the following are banned from engaging in any sort of political activity in Hawaii:
Q. which 501 corporations engage in political activity?
A. Many tax-exempt organizations under section 501 of the Internal Revenue Code engage in some form of political or public policy activity, but the rules vary a lot depending on the subsection.
Here’s the basic breakdown:
| Type | Political Activity Allowed? | Donations Tax Deductible? |
|---|
| 501(c)(3) charities | Very limited | Usually yes |
| 501(c)(4) social welfare groups | Extensive lobbying and some campaign activity | No |
| 501(c)(5) labor unions | Yes | No |
| 501(c)(6) trade associations | Yes | No |
| PACs / Super PACs | Primarily political | No |
501(c)(3) Organizations
These
cannot directly support or oppose candidates for office. That prohibition is strict.
However, they
can:
- lobby to a limited extent,
- advocate on public issues,
- conduct voter registration drives,
- publish issue guides,
- host candidate forums if done neutrally
Examples
- American Civil Liberties Union Foundation
- Sierra Club Foundation
- Planned Parenthood Federation of America
- These groups often have separate affiliated political organizations.
501(c)(4) Organizations
These are “social welfare” organizations. They may engage in substantial lobbying and some political campaign activity, as long as politics is not their “primary purpose.”
Examples:
- National Rifle Association Institute for Legislative Action
- Planned Parenthood Action Fund
- Sierra Club
- American Association of Retired Persons
These groups commonly:
- endorse legislation,
- run issue ads,
- lobby Congress,
- influence elections indirectly.
501(c)(5) — Labor Unions
Labor unions can engage heavily in politics.
Examples:
- Service Employees International Union
- International Brotherhood of Teamsters
501(c)(6) — Trade Associations
Business leagues and trade groups also engage in lobbying and advocacy.
Examples:
- U.S. Chamber of Commerce
- National Association of Realtors
I wonder how vigorously Hawaii will enforce any bans on the SEIU or Teamsters from engaging in
any political activity. My guess is not a lot to nil.