Guidelines Relating to the Tax-Exempt Status
of the University and Political Activities
Introduction
A basic responsibility of the University is to protect
its educational function and the resources accumulated over
many years through the generosity of alumni and other
friends of the University. There is a close
interrelationship between maintenance of the legal status of
the University as a tax-exempt institution and fidelity to
the educational purposes for which it is chartered and for
which it enjoys tax exemption.
No less fundamental is the opportunity for all members of
the University community to exercise their prerogatives as
citizens. While in some ways distinct, this concern also
relates in important ways to the educational mission of the
University. A basic principle of a residential university,
such as Princeton, is that the education of the classroom is
complemented and strengthened by the many opportunities for
personal development and growth in a residential community.
For this reason, Princeton University has over many years
provided facilities for, and encouragement to, members of
the University community who wish to pursue varied talents
and interests beyond the classroom. The result is a wide
variety of existing campus organizations, including
political organizations of various sorts, publications,
pre-professional associations, musical and theatrical
groups, intercollegiate and intramural athletic teams,
debating societies, and so on.
Encouragement of an interest in public affairs and the
furthering of a sense of social responsibility have long
been considered important elements of a liberal education.
The University continues to consider self-chosen
participation in political and social action by individuals
and groups to be a valuable part of the educational
experience it seeks to encourage. Such activities on the
part of individuals or groups do not, and should not be
taken to, imply commitment of the University to any partisan
political position or point of view.
To serve these objectives, the following guidelines have
been developed. The guidelines are believed to be consonant
with the traditional role of the University and to be in
keeping with New Jersey law governing the exempt status of
University property and with the guidelines of the American
Council on Education, which have been termed fair and
reasonable by the Commissioner of Internal Revenue.
Guidelines
Members of the University community, as individuals and
groups, have the right to exercise their full freedom of
expression and association. The University, however, may not
under federal law "participate in, or intervene in any
political campaign on behalf of any candidate for public
office" and "no substantial part of the activities" of the
University may be directed to influencing legislation.
(Section 501(c)(3) of the Internal Revenue Code.) These
prohibitions apply as well to campus-based organizations.
Therefore:
1. Campus-based organizations which devote no more than
an "insubstantial" part of their activities to influencing
legislation may be recognized by the University.
a. Such recognized organizations will have free use of
University facilities and will be eligible to receive
University funding.
b. Such organizations will not be permitted to use
University funds to influence legislation and will not be
permitted to solicit tax deductible contributions using the
University's name.
2. Campus-based organizations which devote a
"substantial" part of their activities to influencing
legislation or that participate or intervene in a political
campaign on behalf of any candidate for public office may be
recognized by the University.
a. Such organizations may use University facilities free
of charge for organizational meetings.
b. Such organizations may use University facilities free
of charge to present lectures, seminars and similar programs
which are open to the entire campus community and which
provide opportunity for discussion and questioning.
c. Such organizations will be charged for use of
facilities for the appearance of political candidates which
are closed events or which do not provide an opportunity for
questioning.
d. Such organizations cannot use University facilities
for the purpose of fund-raising for a political candidate or
in order to establish a campaign headquarters.
e. Such organizations will not receive funds from the
University.
f. Such organizations are prohibited from using the
University's name to solicit tax-deductible charitable
contributions.
3. While the University's name has traditionally been
used in limited ways for purposes of identification by
individuals and/or organizations connected with the
University, individuals and groups must take special care to
make it clear that when expressing political views they are
speaking only for themselves and not for the University.
4. The Office of Physical Planning will, as in the past,
assign space which is not required for other purposes to
campus-based organizations which have submitted requests for
space through the appropriate office (normally the Office of
the Dean of Undergraduate Students).
5. Any noncampus-based group wishing to use a University
facility must obtain permission through the Center for
Visitor and Conference Services of the University. The
organizations concerned will be required to pay a reasonable
rental charge for the use of the facility and to bear the
cost of any unusual janitorial or other related expenses.
Generally, off-campus groups that are not charitable in
nature will not be permitted to use University facilities
for fund-raising purposes.
6. The University's information technology resources and
Internet access are intended to serve the educational,
research, and administrative needs of the University.
a. It is proper for the University's information
technology resources and Internet access to be used for bona
fide academic research which may include projects related to
current political issues and to the positions taken by
various candidates for public office. Time for research of
this kind, so long as it is consistent with accepted
academic canons, may use centrally-provided or, with
appropriate approval, departmental resources, and, with
departmental authorization may incur normal computer-use or
connection charges against departmental accounts.
b. Studies which in and of themselves might be bona fide
academic research may also be designed for partisan
political purposes. The University's central computer
resources cannot be used for such work nor to advance other
causes not directly related to the mission of the
University, unless it is paid for from non-University funds
or at the regular rate plus the standard surcharge
applicable to such work. Similar principles and rules apply
to use of all University computer facilities.
7. Campus-based organizations claiming national or
regional status must base off campus the portion of their
activities that involve or employ people not members of the
Princeton University community. Such organizations must also
use off-campus mail addresses and non-University electronic
resources, including Internet access, for non-Princeton
activities.
8. Faculty, staff, and students have an obligation to
fulfill all of their normal responsibilities at the
University, and while they are free to engage in political
activities, such activities must not be at the expense of
their responsibilities at the University.
9. Campus-based organizations, no less than other
organizations, should realize that they are subject to
local, state, and federal laws and that they bear
responsibility for compliance with these laws.
|