Instructions for IRS Form 990 Schedule C Political Campaign and Lobbying Activities

IRS Form 990 Schedule C Political Campaign and Lobbying Activities

This document contains official instructions for IRS Form 990 Schedule C, Political Campaign and Lobbying Activities - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 990 Schedule C is available for download through this link.

FAQ

Q: What is IRS Form 990 Schedule C?
A: IRS Form 990 Schedule C is a supplemental form that organizations must file with their IRS Form 990 if they engage in political campaign or lobbying activities.

Q: Who needs to file IRS Form 990 Schedule C?
A: Organizations that engage in political campaign or lobbying activities must file IRS Form 990 Schedule C.

Q: What are political campaign activities?
A: Political campaign activities include any activities directly or indirectly supporting or opposing any political candidate for public office.

Q: What are lobbying activities?
A: Lobbying activities are efforts to influence legislation, such as contacting legislators or advocating for specific policies or laws.

Q: What information is required on IRS Form 990 Schedule C?
A: IRS Form 990 Schedule C requires organizations to provide details about their political campaign and lobbying activities, including expenditures and descriptions of specific activities.

Q: Is there a deadline for filing IRS Form 990 Schedule C?
A: Yes, IRS Form 990 Schedule C must be filed along with the organization's IRS Form 990 and is generally due by the 15th day of the 5th month after the end of the organization's fiscal year.

Q: Are there any penalties for not filing IRS Form 990 Schedule C?
A: Yes, failure to file IRS Form 990 Schedule C can result in penalties and potential loss of tax-exempt status for the organization.

Q: Do all organizations that engage in political campaign or lobbying activities need to file IRS Form 990 Schedule C?
A: No, certain small organizations may be exempt from filing IRS Form 990 Schedule C. It is recommended to consult the IRS guidelines or a tax professional to determine eligibility for exemption.

Q: Can organizations with tax-exempt status engage in political campaign or lobbying activities?
A: Yes, organizations with tax-exempt status can engage in political campaign and lobbying activities, but there are certain limitations and reporting requirements.