An NPO business model may not be for someone who is motivated by a political agenda. IRS codes do not allow nonprofits to contribute to or support any particular legislation. Educational nonprofits are not allowed to back a specific political ideology in their curriculum, though they are allowed to direct general areas of investigation and education. As an organization, no nonprofit is allowed to participate in the political process.
Nonprofits that attack other NPOs or engage in non-scientific research typically have a great deal of difficulty qualifying for NPO status. While simply investigating a extreme view isn’t reason enough to disqualify an NPO, offering unsupported opinions in the guise of public lecture is not covered under the auspices of the NPO business model.[i] As long as an organization is not supporting specific legislation and its research or education is based in science which fairly approaches its investigations, it should be considered a legally qualifying NPO.[ii]
[i] "Rev. Rul. 68–263, 1968–1 C.B. 256, holds that the publication of material which discredits particular institutions and individuals on the basis of unsupported opinions and incomplete information about their affiliations is not educational.” IRS publications, online. http://www.irs.gov/irm/part7/ch10s05.html#d0e85950
[ii] In Rev. Rul. 66–256, 1966–2 C.B. 210, however, an organization that conducted public forums, lectures, and debates on controversial social, political, and international questions was held to be educational. Although the speakers were frequently controversial, the organization adopted an unbiased position. Organizations doing research or educating the public on controversial public issues must stick to the reasoned approach and avoid unsupported opinion. They must also avoid the advocacy of specific legislation as a substantial part of their activity." Ibid.
