Instructions For Schedule A (Form 990 Or 990-Ez)

Grassroots lobbying communications

paragraphs 1, 2, and 4, but does not

board to cause or prevent action on

(grassroots expenditures). A

satisfy the requirements of paragraph 3,

legislative issues (interlocking

grassroots lobbying communication is any

are treated as expenditures for direct

directorate).

attempt to influence any legislation

lobbying.

If you are not sure whether your group

through an attempt to affect the opinions

Expenditures for a communication

is affiliated, you may ask the IRS for a

of the general public or any part of the

directed only to members that refers to,

ruling letter. There is a fee for this ruling.

general public.

and reflects a view on, specific legislation

For Information on requesting rulings,

A communication is generally not a

and satisfies the requirements of

see Rev. Proc. 2005-4, 2005-1 I.R.B. 128.

grassroots lobbying communication

paragraphs 1 and 2, but does not satisfy

Members of an affiliated group

unless (in addition to referring to specific

the requirements of paragraph 4, are

measure both lobbying expenditures and

legislation and reflecting a view on that

treated as grassroots expenditures,

permitted lobbying expenditures on the

legislation) it encourages recipients to

whether or not the communication

basis of the affiliated group’s tax year. If

take action about the specific legislation.

satisfies the requirements of paragraph 3.

all members of the affiliated group have

A communication encourages a

See Regulations section 56.4911-5 for

the same tax year, that year is the tax

recipient to take action when it:

details.

year of the affiliated group.

There are special rules regarding

(1) States that the recipient should

However, if the affiliated group’s

certain paid mass media advertisements

contact legislators;

members have different tax years, the tax

about highly publicized legislation;

year of the affiliated group is the calendar

allocation of mixed purpose expenditures;

(2) States a legislator’s address, phone

year, unless all the members of the group

certain transfers treated as lobbying

number, etc.;

elect otherwise. See Regulations section

expenditures and special rules regarding

56.4911-7(e)(3).

lobbying on referenda, ballot initiatives,

(3) Provides a petition, tear-off

and similar procedures (see Regulations

If the electing organization belongs to

postcard, or similar material for the

sections 56.4911-2 and -3).

an affiliated group, complete in Part VI-A,

recipient to send to a legislator; or

lines 36 through 44:

Legislation. In general, the term

•

Column (a) for the affiliated group as a

legislation includes Acts, bills, resolutions,

(4) Specifically identifies one or more

whole, and

or similar items. Specific legislation

legislators who:

•

Column (b) for the electing member of

•

includes both legislation that has already

Will vote on legislation;

the group.

•

been introduced in a legislative body and

Opposes the communication’s view on

a specific legislative proposal that the

If there are no excess lobbying

the legislation;

•

organization either supports or opposes.

expenditures on either line 43 or 44 of

Is undecided about the legislation;

•

Exceptions to the definitions of direct

column (a), treat each electing member

Is the recipient’s representative in the

lobbying communication and/or

as having no excess lobbying

legislature; or

•

grassroots lobbying communication.

expenditures.

Is a member of the legislative

In general, engaging in nonpartisan

committee that will consider the

However, if there are excess lobbying

analysis, study, or research and making

legislation.

expenditures on either line 43 or 44 of

its results available to the general public

A communication described in (4)

column (a), treat each electing member

or segment or members thereof, or to

above generally is grassroots lobbying

as having excess lobbying expenditures.

governmental bodies, officials, or

only if, in addition to referring to and

In such case, each electing member must

employees is not considered either a

reflecting a view on specific legislation, it

file Form 4720, Return of Certain Excise

direct lobbying communication or a

is a communication that cannot meet the

Taxes on Charities and Other Persons

grassroots lobbying communication.

full and fair exposition test as nonpartisan

Under Chapters 41 and 42 of the Internal

Nonpartisan analysis, study, or research

analysis, study, or research.

Revenue Code, and must pay the tax on

may advocate a particular position or

its proportionate share of the affiliated

Communication with members. For

viewpoint as long as there is a sufficiently

group’s excess lobbying expenditures.

purposes of section 4911, expenditures

full and fair exposition of the pertinent

To find a member’s proportionate

for certain communications between an

facts to enable the public or an individual

share, see Regulations section

organization and its members are treated

to form an independent opinion or

56.4911-8(d). Enter the proportionate

more leniently than are communications

conclusion.

share in column (b) on line 43 or line 44,

to nonmembers. Expenditures for a

A communication that responds to a

or on both lines.

communication that refers to, and reflects

governmental body’s or committee’s

a view on, specific legislation are not

written request for technical advice is not

Attached schedule. Attach a

lobbying expenditures if the

a direct lobbying communication.

schedule showing each affiliated group

communication satisfies the following

member’s name, address, EIN, and

A communication is not a direct

requirements:

expenses. Use the format of Part VI-A for

lobbying communication if the

1. The communication is directed only

this schedule. Show which members

communication is an appearance before,

to members of the organization,

elected and which did not.

or communication with, any legislative

2. The specific legislation the

body whose action might affect the

Include each electing member’s share

communication refers to, and reflects a

organization’s existence, its powers and

of the excess lobbying expenditures on

view on, is of direct interest to the

duties, its tax-exempt status, or the

the attached schedule. Nonelecting

organization and its members,

deductibility of contributions to the

members do not owe tax, but remain

3. The communication does not

organization, as opposed to affecting

subject to the general rule, which

directly encourage the member to engage

merely the scope of the organization’s

provides that no substantial part of their

in direct lobbying (whether individually or

future activities.

activities may consist of carrying on

through the organization), and

propaganda or otherwise trying to

Affiliated groups. Treat members of an

4. The communication does not

influence legislation.

affiliated group as a single organization to

directly encourage the member to engage

measure lobbying expenditures and

Limited control. If two organizations

in grassroots lobbying (whether

permitted lobbying expenditures.

are affiliated because their governing

individually or through the organization).

Two organizations are affiliated if one

instruments provide that the decisions of

Expenditures for a communication

is bound by the other organization’s

one will control the other only on national

directed only to members that refers to,

decisions on legislative issues (control) or

legislation, apply expenditures as follows:

•

and reflects a view on, specific legislation

if enough representatives of one belong

Charge the controlling organization with

and that satisfies the requirements of

to the other organization’s governing

its own lobbying expenditures and the

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Instructions for Schedule A (Form 990 or 990-EZ)

Instructions For Schedule A (Form 990 Or 990-Ez) - 2005 Page 10

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