AO 2025-04: Nonprofit corporation activities qualify for media exemption
The Government Accountability Institute (GAI)’s television and radio appearances and publication of books, articles, editorials, reports, documentaries, podcasts, video shorts, and commentary on websites and social media accounts and in other news outlets qualify for the media exemption from the definitions of “contribution,” “expenditure,” and “electioneering communication.”
Background and Analysis
GAI is a nonprofit corporation established under section 501(c)(3) of the Internal Revenue Code, and is neither owned nor controlled by any candidate, political party, or political committee. GAI employs researchers, writers, editors, fact-checkers and subject matter experts to investigate governmental actors for “crony capitalism, misuse of taxpayer monies, and other governmental corruption.”
GAI asks if its resulting publication of books, articles, reports, documentaries, podcasts, video shorts and online commentary qualify for the media exemption from the definitions of “contribution,” “expenditure,” and “electioneering communication.” The Commission concludes that these costs qualify for the media exemption, but did not agree on a rationale for this conclusion by four affirmative votes.
Date issued: April 23, 2025; Length: 3 pages