Our Education Fund

The League of Women Voters of Louisiana Education Fund (LWVLA Ed Fund) is a 501(c)(3) organization operated exclusively for educational purposes, and for other charitable, scientific, and literary purposes.  No part of the net earnings of the LWVLA Ed Fund can benefit any private shareholder or individual and no substantial part of the activities can attempt to influence legislation.  The LWVLA Ed Fund does participate or intervene in the publication or distribution of statements by any political campaign on behalf of any candidate for public office or any political party or partisan political campaign. The LWVLA Ed Fund supports our nonpartisan voter registration, voter education, and Get Out the Vote (GOTV) activities.

What’s the difference between a 501(c)(3) organization and a 501(c)(4) organization? The difference is well explained in this resource which summarizes as follows: “501(c)(3)s are prohibited from supporting or opposing candidates for elected public office and must only engage in nonpartisan advocacy. On the other hand, 501(c)(4)s may engage in some partisan activity, but partisan political activity cannot be the primary purpose of a 501(c)(4) organization.” At LWVLA Ed Fund, all voter registration and voter education is strictly nonpartisan and is extended to voters of all parties and none.

Even at the LWVLA, though the legislature requires organizations to frame their advocacy in terms of “support” for or “opposition” to bills and initiatives for ease of communication, we understand our work to be grassroots-driven, educational advocacy, as distinct from lobbying. In particular, we understand our work, to fall under the Internal Revenue Service’s exception to its lobbying rule for nonpartisan studies, according to which: “Nonpartisan analysis, study, or research may advocate a particular position or viewpoint as long as there is a sufficiently full and fair exposition of the pertinent facts to enable the public or an individual to form an independent opinion or conclusion.” The nonpartisan study exception is elsewhere expressed by the IRS as follows: “Organizations may, however, involve themselves in issues of public policy without the activity being considered as lobbying.  For example, organizations may conduct educational meetings, prepare and distribute educational materials, or otherwise consider public policy issues in an educational manner without jeopardizing their tax-exempt status.”

The results of League studies may eventually be voted upon at the the biennial LWVUS National Convention and be enshrined as positions that become further basis for advocacy, particular core issues related to voting rights and democracy. As we say at the League: “Issues are not partisan.” Issues can, after all, be argued in different ways to different conclusions. When the League’s studies produce such as conclusion in the form of a formal position Leagues may engage in educational advocacy around those issues.

Contributions to the LWVLA Ed Fund are tax-deductible for those who itemize their charitable deductions and are most appropriate for those who wish to support the core voter education mission of the League. Alternatively or alongside tax-deductible contributions to the LWVLA Ed Fund, donors may wish to make non-tax-deductible contributions to our League of Women Voters of Louisiana 501(c)(4) organization to directly fund our operations and educational advocacy work on behalf of League studies and positions. The Louisiana League accepts both kinds of contributions.