This is a direct violation of the anti-lobbying rules for most non-profits and is subject to a pretty hefty tax and loss of tax exempt status. In addition, there are fines on the organization execs outside of the organization.
Per IRS Regs:
Tax on excess expenditures to influence legislation. If an election for a tax year is in effect for an organization and that organization exceeds the lobbying expenditures limits, an excise tax of 25% of the excess lobbying expenditures for the tax year will be imposed.
Excise taxes on political expenditures. The law imposes an excise tax on the political expenditures of section 501(c)(3) organizations. A two-tier tax is imposed on both the organizations and the managers of those organizations.
Taxes on organizations. An initial tax of 10% of certain political expenditures is imposed on a charitable
organization. A second tax of 100% of the expenditure is imposed if the political expenditure that resulted
in the imposition of the initial (first-tier) tax is not corrected within a specified period. These taxes must
be paid by the organization.
A second tax of 100% of the expenditure is imposed if the political expenditure that resulted in the imposition of the initial (first-tier) tax is not corrected within a specified period. These taxes must be paid by the organization.
Taxes on managers.
An initial tax of 2½% of the amount of certain political expenditures (up to $5,000 for each expenditure) is imposed on a manager of an organization who agrees to such expenditures knowing that they are political expenditures. No tax will be imposed if the manager’s agreement was not willful and was due to reasonable cause.
A second tax of 50% of the expenditures (up to $10,000
for each expenditure) is imposed on a manager if he or she refuses to agree to a correction of the expenditures that resulted in the imposition of the initial (first-tier) tax. For purposes of these taxes, an organization manager is generally an officer, director, trustee, or any employee having authority.