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Nonpartisanism in the United States is organized under United States Internal Revenue Code (501(c)) that qualifies certain non-profit organizations for tax-exempt status because they refrain from engaging in certain prohibited political activities. The designation "nonpartisan" usually reflects a claim made by organizations about themselves, or by commentators, and not an official category per American law. Rather, certain types of nonprofit organizations are under varying requirements to refrain from election-related political activities, or may be taxed to the extent they engage in electoral politics, so the word affirms a legal requirement. In this context, "nonpartisan" means that the organization, by US tax law, is prohibited from supporting or opposing political candidates, parties, and in some cases other votes like propositions, directly or indirectly, but does not mean that the organization cannot take positions on political issues.〔(【引用サイトリンク】url=http://www.npaction.org/article/articleview/183/1/116/ )〕 ==Background== 501(c)(3) is a classification for organizations operated exclusively for religious, charitable, scientific, testing for public safety, literary, educational purposes, to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals.〔 (Exempt Purposes - Internal Revenue Code Section 501(c)(3) )〕〔(IRS Publication 557 "Tax-Exempt Status For Your Organization", Page 19, (Rev. June 2008), Cat. No 46573C. ), Retrieved 3/9/2009〕 Among the prohibitions, 501(c)(3) organizations may not become involved in political campaigns by "directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office." They may not contribute to campaign funds or make public statements in support of or in opposition to any candidate for public office. However, such organizations may present public forums, publish voter education guides, and conduct certain other political activities that the Internal Revenue Service classifies as "non-partisan". They may also conduct activities "intended to encourage people to participate" in elections, such as voter registration, training programs, issue briefings, and "get out the vote" drives, if done without bias that would favor one or more candidates over others, or that would oppose candidates. When making public political statements they are required to concentrate on the broader issues, and not make comparisons between candidates.〔(【引用サイトリンク】url=http://www.npaction.org/article/articleview/396/1/276 )〕 Public forums and other activities are also subject to a number of rules, such as a requirement to invite all viable candidates.〔 Public charities (but not private foundations) may conduct some lobbying activities to influence legislation, if the lobbying activity is not a "substantial part" of its overall activities.〔 Organizations that violate the IRS rules may have their tax-exempt status revoked or denied, and may face penalties. In addition, concealing or misreporting prohibited activities may, depending on the circumstances, be a crime on the part of the individuals or organizations involved.〔(【引用サイトリンク】title=Exemption Requirements )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Nonpartisanism in the United States」の詳細全文を読む スポンサード リンク
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