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What is Form 990 Schedule C
Form 990 Schedule C is designed for organizations that engage in political campaign activities or lobbying actions. The IRS requires detailed reporting to ensure the activities align with the organization's tax-exempt status. Filling out Schedule C 990 properly is crucial for maintaining that status and avoiding potential penalties.
Who needs to file Schedule C Form 990
If your organization engages in lobbying activities, political campaigns, or has incurred expenses related to these functions, you're likely required to fill out and submit Schedule C with your Form 990. The Schedule C Form 990 instructions contain a detailed guide on the types of activities that need to be reported, so it’s crucial to read those instructions carefully.
Form 990 Schedule C Instructions
Here are some general steps you can follow to complete Form 990 Schedule C:
- Before starting, you should completely understand your organization’s lobbying and political campaign activities for the tax year.
- The IRS provides comprehensive instructions for Form 990 Schedule C. It’s highly advisable to read through these carefully before you start filling out the form.
- Collect all financial information related to lobbying and political campaigns, such as invoices, expense reports, and accounting records.
- Based on your activities, complete the necessary sections of the form, providing detailed answers where required.
- Once you've filled out the form, go back and verify all information. A small error can lead to a major complication during the auditing process.
- Attach Schedule C 990 with your main Form 990 before submitting it to the IRS.
- Keep copies of all submitted forms and supporting documents. The IRS can ask for additional information, and it’s good to be prepared.
Real-Life Example of Filling Out IRS Form 990 Schedule C
- Name of Organization: Save the Forests Foundation
- Employer Identification Number (EIN): 12-3456789
Part I-A: Political Campaign Activities
- The organization sent newsletters advocating for specific environmental policies and endorsed candidates supporting forest conservation.
- Political campaign activity expenditures: $5,000
- Volunteer hours for political campaign activities: 200 hours
Part II-A: Lobbying Expenditures
- Total lobbying expenditures to influence public opinion: $2,000
- Total lobbying expenditures to influence a legislative body: $3,000
- Total lobbying expenditures (add lines 1a and 1b): $5,000
- Other exempt purpose expenditures: $20,000
- Total exempt purpose expenditures (add lines 1c and 1d): $25,000
Part IV: Supplemental Information
Additional details about lobbying, political campaign activities, and other relevant information.
Cross-Check and Verify
After completing the form, you double-check all the numbers and details to ensure everything is accurate.
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Fillable online Schedule C (Form 990)