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expenditures). A grassroots lobbying

or educational purposes, or for the

more leniently than are communications

prevention of cruelty to children or

communication is any attempt to influence

to nonmembers. Expenditures for a

animals, or to foster national or

any legislation through an attempt to

communication that refers to, and reflects

international amateur sports competition

affect the opinions of the general public or

a view on, specific legislation are not

(not including providing athletic facilities

any part of the general public.

lobbying expenditures if the

or equipment, other than by qualified

communication satisfies the following

A communication is generally not a

amateur sports organizations described in

requirements.

grassroots lobbying communication

section 501(j)(2));

1. The communication is directed only

unless (in addition to referring to specific

2. The allocable portion of

to members of the organization.

legislation and reflecting a view on that

administrative expenses paid or incurred

2. The specific legislation the

legislation) it encourages recipients to

for the above purposes;

communication refers to, and reflects a

take action about the specific legislation.

3. Amounts paid or incurred to try to

view on, is of direct interest to the

A communication encourages a

influence legislation, whether or not for

organization and its members.

recipient to take action when it:

the purposes described in 1 above;

3. The communication does not

4. Allowance for depreciation or

1. States that the recipient should

directly encourage the member to engage

amortization; and

contact legislators;

in direct lobbying (whether individually or

5. Fundraising expenditures, except

2. States a legislator’s address, phone

through the organization).

that exempt purpose expenditures do not

number, or similar information;

4. The communication does not

3. Provides a petition, tear-off

include amounts paid to or incurred for

directly encourage the member to engage

either the organization’s separate

postcard, or similar material for the

in grassroots lobbying (whether

fundraising unit or other organizations, if

recipient to send to a legislator; or

individually or through the organization).

4. Specifically identifies one or more

the amounts are primarily for fundraising.

legislators who:

Expenditures for a communication

See Regulations section 56.4911-4(c)

a. Will vote on legislation;

directed only to members that refers to,

for a discussion of excluded expenditures.

b. Opposes the communication’s view

and reflects a view on, specific legislation

on the legislation;

and that satisfies the requirements of

Lobbying expenditures. Lobbying

c. Is undecided about the legislation;

items (1), (2), and (4), above (under

expenditures are expenditures (including

d. Is the recipient’s representative in

Grassroots lobbying communications),

allocable overhead and administrative

the legislature; or

but does not satisfy the requirements of

costs) paid or incurred for the purpose of

e. Is a member of the legislative

item (3), are treated as expenditures for

attempting to influence legislation:

•

committee that will consider the

direct lobbying.

Through communication with any

legislation.

member or employee of a legislative or

Expenditures for a communication

similar body, or with any government

directed only to members that refers to,

A communication described in (4)

official or employee who may participate

and reflects a view on, specific legislation

above generally is grassroots lobbying

in the formulation of the legislation, and

and satisfies the requirements of items (1)

only if, in addition to referring to and

•

By attempting to affect the opinions of

and (2) above, but does not satisfy the

reflecting a view on specific legislation, it

the general public.

requirements of item (4), are treated as

is a communication that cannot meet the

To determine if an organization has spent

grassroots expenditures, whether or not

full and fair exposition test as nonpartisan

excessive amounts on lobbying, the

the communication satisfies the

analysis, study, or research.

organization must know which

requirements of item (3). See Regulations

Exceptions to lobbying. In general,

expenditures are lobbying expenditures

section 56.4911-5 for details.

and which are not lobbying expenditures.

engaging in nonpartisan analysis, study,

There are special rules regarding

An electing public charity’s lobbying

or research and making its results

certain paid mass media advertisements

expenditures for a year are the sum of its

available to the general public or segment

about highly publicized legislation;

expenditures during that year for direct

or members thereof, or to governmental

allocation of mixed purpose expenditures;

lobbying communications (direct lobbying

bodies, officials, or employees is not

certain transfers treated as lobbying

expenditures) plus grassroots lobbying

considered either a direct lobbying

expenditures; and special rules regarding

communications (grassroots

communication or a grassroots lobbying

lobbying on referenda, ballot initiatives,

expenditures).

communication. Nonpartisan analysis,

and similar procedures. See Regulations

study, or research may advocate a

Direct lobbying communications

sections 56.4911-2 and 56.4911-3.

particular position or viewpoint as long as

(direct lobbying expenditures). A

Affiliated groups. Members of an

there is a sufficiently full and fair

direct lobbying communication is any

affiliated group are treated as a single

exposition of the pertinent facts to enable

attempt to influence any legislation

organization to measure lobbying

the public or an individual to form an

through communication with:

expenditures. Two organizations are

independent opinion or conclusion.

•

A member or employee of a legislative

affiliated if one is bound by the other

or similar body;

A communication that responds to a

organization’s decisions on legislative

•

A government official or employee

governmental body’s or committee’s

issues (control) or if enough

(other than a member or employee of a

written request for technical advice is not

representatives of one belong to the other

legislative body) who may participate in

a direct lobbying communication.

organization’s governing board to cause

the formulation of the legislation, but only

A communication is not a direct

or prevent action on legislative issues

if the principal purpose of the

lobbying communication if the

(interlocking directorate). If the

communication is to influence legislation;

communication is an appearance before,

organization is not sure whether its group

or communication with, any legislative

is affiliated, it may ask the IRS for a ruling

•

The public in a referendum, initiative,

body concerning action by that body that

letter. There is a fee for this ruling. For

constitutional amendment, or similar

might affect the organization’s existence,

information on requesting rulings, see

procedure.

its powers and duties, its tax-exempt

Rev. Proc. 2010-4, 2010-1 I.R.B. 122 (or

A communication with a legislator or

status, or the deductibility of contributions

latest annual update).

government official will be treated as a

to the organization, as opposed to

Members of an affiliated group

direct lobbying communication if, but only

affecting merely the scope of the

measure both lobbying expenditures and

if, the communication:

organization’s future activities.

permitted lobbying expenditures on the

•

Refers to specific legislation, and

Communication with members. For

basis of the affiliated group’s tax year. If

•

Reflects a view on such legislation.

purposes of section 4911, expenditures

all members of the affiliated group have

Grassroots lobbying

for certain communications between an

the same tax year, that year is the tax

communications (grassroots

organization and its members are treated

year of the affiliated group. However, if

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Instructions For Schedule C (Form 990 Or 990-Ez) - Political Campaign And Lobbying Activities - 2010 Page 2

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