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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.
'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.
'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.
'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.
'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.
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.
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.
'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.
'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.
Mẫu 990 Lịch C là một trong những Biểu mẫu khai thuế là văn bản dùng để khai báo các thông tin liên quan đến thuế với cơ quan thuế liên quan. Có nhiều loại biểu mẫu thuế khác nhau, bao gồm biểu mẫu thuế liên bang, tiểu bang và địa phương, có thể khác nhau tùy thuộc vào hoàn cảnh và địa điểm của người nộp thuế.
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