Instructions For Schedule C (Form 990 Or 990-Ez)

2017

Department of the Treasury

Internal Revenue Service

Instructions for Schedule C

(Form 990 or 990-EZ)

Political Campaign and Lobbying Activities

Definitions

Section references are to the Internal Revenue

Part I. Political campaign activities.

Code unless otherwise noted.

Part I is completed by section 501(c)

Definitions in this section are applicable

organizations and section 527

Future Developments

throughout this schedule, except where

organizations that file Form 990 (and Form

noted. The following terms are defined in

For the latest information about

990-EZ). If the organization answered

the Glossary.

developments related to Schedule C

“Yes” on Form 990, Part IV, line 3, or Form

Joint venture.

(Form 990 or 990-EZ) and its instructions,

990-EZ, Part V, line 46, then complete the

Legislation.

such as legislation enacted after they were

specific parts as follows.

Lobbying activities.

published, go to IRS.gov/Form990.

Political campaign activities.

A section 501(c)(3) organization must

Tax year.

complete Parts I-A and I-B. Don’t

General Instructions

complete Part I-C.

See Revenue Ruling 2007-41,

A section 501(c) organization other

2007-25 I.R.B. 1421, available at

TIP

Note. Terms in bold are defined in the

than section 501(c)(3) must complete

IRS.gov/IRB2007-25, for

Glossary of the Instructions for Form 990.

Parts I-A and I-C. Don’t complete Part I-B.

guidelines on the scope of the tax law

A section 527 organization that files the

prohibition on campaign activities by

Purpose of Schedule

Form 990 or Form 990-EZ must complete

section 501(c)(3) organizations.

Part I-A. Don’t complete Parts I-B and I-C.

Schedule C (Form 990 or 990-EZ) is used

by:

Section 527 exempt function

Part II. Lobbying activities. Part II is

Section 501(c) organizations, and

activities. Section 527 exempt function

completed by only section 501(c)(3)

Section 527 organizations.

activities include all functions that

organizations. If the organization

influence or attempt to influence the

answered “Yes” on Form 990, Part IV,

These organizations must use

selection, nomination, election, or

line 4, or Form 990-EZ, Part VI, line 47,

Schedule C (Form 990 or 990-EZ) to

appointment of any individual to any

then complete the specific parts as

furnish additional information on political

federal, state, or local public office or

follows.

campaign activities or lobbying

office in a political organization, or the

A section 501(c)(3) organization that

activities, as those terms are defined

election of Presidential or

elected to be subject to the lobbying

later for the various parts of this schedule.

Vice-Presidential electors, whether or not

expenditure limitations of section 501(h)

such individual or electors are selected,

by filing Form 5768 and for which the

Who Must File

nominated, elected, or appointed.

election was valid and in effect for its tax

year beginning in the year 2017, must

An organization that answered “Yes” on

Political expenditures. Any

complete Part II-A. Don’t complete Part

Form 990, Part IV, Checklist of Required

expenditures made for political

II-B.

Schedules, line 3, 4, or 5, must complete

campaign activities are political

A section 501(c)(3) organization that

the appropriate parts of Schedule C (Form

expenditures. An expenditure includes a

hasn’t elected to be subject to the

990 or 990-EZ) and attach Schedule C to

payment, distribution, loan, advance,

lobbying expenditure limitations of section

Form 990. An organization that answered

deposit, or gift of money, or anything of

501(h) (or has revoked such election by

“Yes” on Form 990-EZ, Part V, line 46 or

value. It also includes a contract, promise,

filing Form 5768 for which the revocation

Part VI, line 47, must complete the

or agreement to make an expenditure,

was valid and in effect for its tax year

appropriate parts of Schedule C (Form

whether or not legally enforceable.

beginning in the year 2017) must complete

990 or 990-EZ) and attach Schedule C to

Part II-B. Don’t complete Part II-A.

Specific legislation. Specific

Form 990-EZ. An organization that

answered "Yes" on Form 990-EZ, Part V,

legislation includes (1) legislation that

Part III. Section 6033(e) notice and re-

line 35c, because it is subject to the

has already been introduced in a

porting requirements and proxy tax.

section 6033(e) notice and reporting

legislative body and (2) specific legislative

Part III is completed by section 501(c)(4),

requirements and proxy tax, must

proposals that an organization either

section 501(c)(5), and section 501(c)(6)

complete Schedule C (Form 990 or

supports or opposes.

organizations that received membership

990-EZ), Part III, and attach Schedule C to

dues, assessments, or similar amounts as

Definitions (Part II-A)

Form 990-EZ.

defined in Rev. Proc. 98-19, 1998-1 C.B.

Definitions in this section are applicable to

547 (or latest annual update), and that

If an organization has an ownership

only Part II-A.

answered “Yes” on Form 990, Part IV,

interest in a joint venture that conducts

line 5 or "Yes" on Form 990-EZ, line 35c,

Expenditure test. Under the

political campaign activities or

regarding the proxy tax.

expenditure test, there are limits both

lobbying activities, the organization

upon the amount of the organization's

If an organization isn’t required to file

must report its share of such activity

grassroots lobbying expenditures and

Form 990 or Form 990-EZ but chooses to

occurring in its tax year on Schedule C

upon the total amount of its direct lobbying

do so, it must file a complete return and

(Form 990 or 990-EZ). See Instructions for

and grassroots lobbying expenditures. If

provide all of the information requested,

Form 990, Appendix F. Disregarded

the electing public charity doesn’t meet

including the required schedules.

Entities and Joint Ventures—Inclusion of

this expenditure test, it will owe a section

Activities and Items.

Aug 21, 2017

Cat. No. 20374L

Instructions For Schedule C (Form 990 Or 990-Ez) - 2016

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