A nonprofit affiliated with Tampa mayoral hopeful Gary Hartfieldsent emails to recipients familiar with the group’s work last week announcinghis candidacy and inviting their support.
The emails could run afoul of federal tax laws.
Hartfield, a businessman who filed his paperwork to run for mayor last week, is the founder and chief executive of the All Hart Foundation, a 501(c)(3) public charity aimed at empowering communities of color through trainings, fundraising, workforce development, networking and other programming.It distributed the emails, which listed some of Hartfield’s priorities and included a link to the campaign website.
Tax-exempt organizations such as churches, schools and foundations cannot participate or intervene in political campaigns on behalf, or in opposition to, a candidate for public office, according to the Internal Revenue Service. That includes endorsing, opposing and donating to campaigns.
And it includes making campaign announcements, said Steven Willis, a professor at the University of Florida’s Levin College of Law.
“You can’t do that,” Willis said in a phone call to the Tampa Bay Times.
In an emailed statement to the Times, Hartfield said “the distribution of the announcement email from the Foundation’s email was an error.” Hartfield was not involved with the distribution and “took immediate steps to ensure there is a clear and appropriate separation between the Foundation and my campaign moving forward,” he said.
”I’ve always led with integrity in both my nonprofit work and in this campaign, and that standard matters to me,” he said.
The emails said Hartfield’s priorities included small business growth, sustainable workforce housing, transportation and transparency. The messagesdid not directly endorse Hartfield or ask for campaign donations.
“Through his work with the foundation, many of you have experienced Gary’s commitment to service, leadership, and creating meaningful opportunities for others,” an email read. “His decision to run reflects a continued dedication to strengthening our community and expanding that impact across the city.”
The emails invited readers to visit Hartfield’s campaign website to “learn more, support the campaign, or follow along.”
An email from the foundation on Monday clarified that the announcement was “not intended to advocate for or promote any political campaign or activity,” and that the foundation is committed to following guidelines.
“We recognize the importance of maintaining a clear delineation between nonprofit mission and any political activity,” it read, “and we have taken steps to ensure that all future communications fully reflect that standard.”
Willis said the message announcing Hartfield’s campaign “is political activity” and that there are a range of potential consequences.
“The organization could lose its exempt status, but typically that results from a pattern of political activity, not a single instance,” he said in a text message to the Times.
Anthony Pedicini, a Tampa-based political strategist, said foundations, churches and other tax-exempt organizations can encourage members to engage in the political process.
“But they can’t say, ‘Hey, by the way, exercise your right to vote and go vote for Anthony Pedicini,’” he said.
In announcing his campaign, Hartfield joined eight other candidates in the race to replace Mayor Jane Castor, who must leave office due to term limits. More are expected to join soon.
Hartfield launched a political committee called Innovate Tampa in July. The committee raised more than $38,000 as of Dec. 31, including $10,000 from Hartfield’s company, Serenity Village Holdings LLC. He also loaned the committee $30,000 in September.
He is the founder and chief executive of Serenity Village Insurance and Consulting, an insurance agency. He is also the chief executive of several assisted living facilities across the state.
In a campaign news release last week, Hartfield said he is “stepping forward because I believe Tampa deserves leadership that is present, accountable, and deeply connected to the people it serves.”
He previously served as vice chairperson of the Hillsborough Transit Authority, but resigned in January amid residency questions.
Hartfield, who joined the board in 2023 and represented Hillsborough County, was required to live in the unincorporated county. He owns a home in Lithia, where he claims a homestead exemption. But he told the Times that he has been renting a North Tampa residence since last year, in part because he was “eyeing and planning to run for mayor in 2027.”
Mayoral candidates must live in Tampa for one year before the start of their term. The next term begins on May 1, 2027.
Hartfield said he was not aware of the rule about living in the unincorporated county when he joined the Transit Authority board.