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 form used by tax-exempt organizations to provide information about their political campaign and lobbying activities.

Q: Who needs to file IRS Form 990 Schedule C?
A: Tax-exempt organizations that engage in political campaign and lobbying activities must file IRS Form 990 Schedule C.

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 expenses and the purpose of these activities.

Q: When is IRS Form 990 Schedule C filed?
A: IRS Form 990 Schedule C is filed along with the annual Form 990, 990-EZ, or 990-PF, depending on the organization's size and type.

Q: What is the purpose of IRS Form 990 Schedule C?
A: The purpose of IRS Form 990 Schedule C is to disclose and provide transparency regarding a tax-exempt organization's political campaign and lobbying activities.

Q: Are there any penalties for not filing IRS Form 990 Schedule C?
A: Yes, there can be penalties for not filing IRS Form 990 Schedule C, including the loss of tax-exempt status for the organization.

Q: Can tax-exempt organizations engage in political campaign and lobbying activities?
A: Yes, tax-exempt organizations are allowed to engage in political campaign and lobbying activities to a certain extent, but there are restrictions and reporting requirements that must be followed.