On this episode, we’re taking a deep dive into election season advocacy rules. While you already know from previous episodes that 501(c)(3) public charities are not allowed to support or oppose candidates for public office, you may not know how the tax code defines a “candidate” and which public offices could trigger tax code electioneering rules.      Our Attorneys for this Episode    Leslie Barnes   Jen Powis  Quyen Tu    Show Notes  Who is a candidate?  What is a public office?  Holding elected officials accountable doesn’t always have to end when they “declare candidacy”  Who is NOT a candidate?    Resources  Rules of the Game: A Guide to Election Related Activities for 501(c)(3) Organizations  Who is a Candidate (BA Blog Post)   IRS’s EO CPE Text, 2002 Election Year Issues, Judith E. Kindell and John Francis Reilly