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Form 990 Schedule C

  1. Country USA
  2. Language English
  3. Activity Taxes
  4. Department Internal Revenue Service
Form 990 Schedule C

Political Campaign and Lobbying Activities

Rev. 2023

This document provides instructions for completing Schedule C of Form 990, which is used by tax-exempt organizations to report lobbying and political activities. The schedule requires information about the organization's lobbying expenditures, including nontaxable amounts, ceiling amounts, and actual expenditures for lobbying and grassroots activities. Additionally, the schedule asks about attempts to influence legislation through various means and requires reporting of any section 4912 tax incurred by the organization or its managers if applicable.

Instructions

FAQ
  • What is meant by 'political expenditures'?

    'Political expenditures' refer to any contribution, gift, payment, or in-kind contribution made for the purpose of influencing legislation or regulation. This includes any amount paid for advertising, salaries, travel, or other expenses that are incurred to carry out political activities.

  • What is meant by 'excessive or impermissible lobbying activities'?

    'Excessive or impermissible lobbying activities' refers to a tax-exempt organization engaging in more lobbying activities than permitted under the law. Lobbying includes attempting to influence legislation, regulations, or other governmental actions.

  • What is meant by 'affiliated group'?

    'Affiliated group' refers to a group of organizations that are connected through common ownership, common management, or common membership. The affiliated group includes the reporting organization and any other organizations that are members of the group.

  • What is meant by 'civic league'?

    'Civic league' refers to an organization that is primarily involved with improving the community. This includes organizations that focus on issues such as education, healthcare, and environmental protection.

  • What is the purpose of Schedule C (Form 990)?

    Schedule C (Form 990) is used by tax-exempt organizations to report information about their political activities and lobbying activities, as required by the IRS. It helps the organization to determine whether it has engaged in excessive or impermissible lobbying activities.

  • What kind of information is reported on Schedule C (Form 990)?

    Schedule C (Form 990) reports information about a tax-exempt organization's political and legislative activities, including its lobbying activities. It also reports the names of organizations that are members of an affiliated group.

  • What is meant by 'lobbying expenditures'?

    'Lobbying expenditures' refer to any amount paid for lobbying efforts. This includes payments made to lobbyists, fees paid to influence legislation or regulation, and other amounts paid to carry out lobbying activities.

  • What is meant by 'investment company'?

    'Investment company' refers to an organization that invests in securities or other property as a business. This includes mutual funds, investment trusts, and other organizations that are primarily engaged in investing.

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ABOUT

Federal tax forms

Form 990 Schedule C is one of Federal tax forms that are documents used to report and file federal income taxes with the Internal Revenue Service (IRS) in the United States. These forms are used by individuals, businesses, and organizations to report their income, deductions, and other relevant information necessary for calculating their federal tax liability.

The most commonly used federal tax form is the Form 1040, which is used by individual taxpayers to report their personal income tax. Other commonly used forms include the Form 1065 for partnerships, Form 1120 for corporations, and Form 990 for tax-exempt organizations.

Federal tax forms typically require taxpayers to report various sources of income, such as wages, salaries, and tips, as well as income from investments, rental properties, and other sources. The forms also allow taxpayers to claim deductions and credits for various expenses, such as charitable contributions, mortgage interest, and healthcare expenses.

It is important to file federal tax forms accurately and on time, as failure to do so can result in penalties and interest charges from the IRS.

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