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Form 990 Schedule C

  1. Country USA
  2. Language English
  3. Activity Taxes
  4. Department Internal Revenue Service
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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

Tax forms

Form 990 Schedule C is one of Tax forms that are documents used to report information about an individual's or business's income, deductions, and tax liability to the relevant tax authority. These forms are necessary to comply with tax laws and fulfill tax obligations. Tax forms vary depending on the country and the specific tax requirements in place. Here are some common types of tax forms:

Individual Tax Forms: These forms are used by individual taxpayers to report their personal income and claim deductions, credits, and exemptions. Examples include the 1040 form in the United States or the Self-Assessment Tax Return form in the United Kingdom.

Business Tax Forms: Business tax forms are used by companies, partnerships, or self-employed individuals to report their business income, expenses, and other tax-related information. Examples include the Schedule C form (Profit or Loss from Business) in the United States or the CT600 form (Company Tax Return) in the United Kingdom.

Payroll Tax Forms: These forms are used by employers to report the wages, salaries, and taxes withheld from their employees' paychecks. Examples include the W-2 form in the United States or the P60 form in the United Kingdom.

Sales Tax Forms: Sales tax forms are used by businesses to report and remit sales tax collected on taxable goods or services. The specific sales tax forms vary by jurisdiction.

Value Added Tax (VAT) Forms: VAT forms are used in countries that impose a value-added tax to report and remit VAT collected on sales and claim VAT credits for purchases. Examples include the VAT return forms used in many countries.

Estimated Tax Forms: Estimated tax forms are used to report and pay estimated taxes on income that is not subject to withholding, such as self-employment income or investment income.

These are just a few examples of the numerous tax forms that may exist. The specific forms required depend on the tax laws and regulations in your country or jurisdiction. It is important to consult the tax authority's guidelines or seek professional advice to determine which forms are applicable to your situation.

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