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.

Form 990 Schedule C

Fill out this form

Chat with document

Create Web Form

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

Form 990 Instructions for Schedule C - Instructions for Schedule C (Form 990) , Political Campaign and Lobbying Activities

Search tags

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.

HOW TO

How to fill out Form 990 Schedule C for free, online in 3 easy steps:

1
Open form template in editor
Click on the “Get this template” button.
2
Fill out Form 990 Schedule C
Wait a moment and you will be redirected to our online PDF Filler app.
3
Download file
Download your completed Form 990 Schedule C for free. You can also save it to a cloud storage.

ABOUT

Tax forms

Form 990 Schedule C is one of Tax forms that are documents used to report income, deductions, and tax liability to the relevant tax authority. These forms are an essential part of the tax filing process and are used to ensure individuals and businesses comply with tax laws and accurately calculate their tax obligations.

The specific tax forms required can vary depending on factors such as an individual's filing status, sources of income, and the country's tax laws. However, here are some common types of tax forms:

Individual Income Tax Forms: These forms, such as the 1040 series in the United States, are used by individuals to report their income, claim deductions and credits, and calculate their tax liability.

Business Tax Forms: Businesses, including sole proprietorships, partnerships, corporations, and self-employed individuals, may have to file various forms to report their income, expenses, and taxes owed. Examples include Schedule C (Profit or Loss from Business) and Form 1120 (U.S. Corporation Income Tax Return).

Employment Tax Forms: Employers are required to report employee wages and withhold and remit payroll taxes. Forms such as W-2 (Wage and Tax Statement) and 941 (Employer's Quarterly Federal Tax Return) are used for this purpose.

Investment and Retirement Account Forms: These forms are used to report investment income, capital gains, and losses, as well as contributions and distributions from retirement accounts. Examples include Form 1099-DIV (Dividends and Distributions) and Form 5498 (IRA Contribution Information).

Estate and Gift Tax Forms: When a person passes away or makes significant gifts, specific forms such as Form 706 (United States Estate (and Generation-Skipping Transfer) Tax Return) and Form 709 (United States Gift (and Generation-Skipping Transfer) Tax Return) are used to report and calculate any applicable estate or gift taxes.

It is important to note that tax laws and forms can change over time, so individuals and businesses should consult the relevant tax authority or seek professional tax advice to ensure compliance with the current requirements.

FEATURES

PDF Filler

The easiest way to fill Form 990 Schedule C online

Quickly fill out Form 990 Schedule C
Looking for a way to quickly fill Form 990 Schedule C online? With our online free PDF form filler, you’ll know how to how to edit and fill this pdf document in less than a minute.
Easy to use online PDF editor
Fed up with printing out PDF files so you can edit them, before rescanning and sending them back? Edit PDF documents for free online. Use our online pdf editor to save time and paper.
Great tools, all platforms
Wondering how to fill in Form 990 Schedule C on a Mac, or maybe how to use a PDF filler free? Our online PDF tools work on all platforms.
Secure file storage
Completed "Form 990 Schedule C" files are stored in a secured database managed by Amazon Cloud hosting. You can delete your files from our system anytime. In any case, these files are automatically deleted after 24 hours.
Chat with Form 990 Schedule C
Chat with "Form 990 Schedule C" on Chatize that is a free PDF reader assistant. Ask questions and get answers from "Form 990 Schedule C". Just click on Chat With Document button above.

Products

Docs

Websites

About