As a tax exempt organization under section 501 (c) (3) of the Internal Revenue Code , New Jersey Council of Teaching Hospitals cannot intervene in any political campaign in behalf of, or in opposition to, any candidate for public office . Violation of this prohibition could cause New Jersey Council of Teaching Hospitals to lose its tax-exempt status or incur excise taxes imposed on political expenditures. To ensure that New Jersey Council of Teaching Hospitals does not jeopardize its tax-exempt status or incur excise taxes on political expenditures, New Jersey Council of Teaching Hospitals, including any individual or controlled entity acting on behalf of the New Jersey Council of Teaching, will not engage in any of the following on New Jersey Council of Teaching Hospitals’ property, during any function, or otherwise using New Jersey Council of Teaching Hospitals’ resources or facilities: 
 
• Endorsing or opposing either directly or indirectly any candidate for public office
 
• Donating or contributing to any candidates campaign
 
• Participating or engaging in political fundraising events or otherwise soliciting 
 
contributions to any candidate’s campaign
 
• Publishing or distributing statements for or against any candidate
 
• Engaging in any other activity that may favor or oppose any candidate