•It is essential to keep careful books and records and do appropriate allocations of all expenditures with respect to permitted political activities
•Avoid any prohibited partisan political activities
•Gifts to QDs should generally include a
written designation which states that the
gift should not be used for the political
activities of the recipient QD
•Have the board of directors, as well as
accounting and legal professionals, review and approve the T3010 prior to filing, due to the imposition of new intermediate sanctions and greater public scrutiny
•For more information, see Charity Law
Bulletin No. 286, “Playing
By the Rules: Political Activities Fair Game for Charities”