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

national legislation expenditures of the

VI-A but complete column (a) only for

statement, show the ending date of the

affiliated organizations.

affiliated groups.

tax year in which the organization made

•

Do not charge the controlling

its first section 501(h) election and state

Use lines 36 through 44 to determine

organization with other lobbying

whether or not that first election was

whether any of the organization’s current

expenditures (or other exempt-purpose

revoked before the start of the

year lobbying expenditures are subject to

expenditures) of the affiliated

organization’s tax year that began in

tax. File Form 4720 if you need to report

organizations, and

2005.

and pay the excise tax.

•

Treat each local organization as though

Note. If the organization belongs to an

Lines 45 through 50. Lines 45

it were not a member of an affiliated

affiliated group, enter the appropriate

through 50 are used to determine if the

group; i.e., the local organization should

affiliated group totals from column (a),

organization exceeded lobbying

account for its own expenditures only and

lines 36 through 44, when completing

expenditure limits during the 4-year

not any of the national legislation

lines 45, 47, 48, and 50.

averaging period.

expenditures deemed as incurred by the

Line 45. Lobbying nontaxable

controlling organization.

Any organization for which a lobbying

amount. For 2002 through 2005, enter

expenditure election under section 501(h)

When this type of limited control is

the amount from line 41 of the Schedule

was in effect for its tax year beginning in

present, each member of the affiliated

A (Form 990 or 990-EZ) filed for each

2005 must complete columns (a) through

group should complete column (b) only.

year.

(e) of lines 45 through 50 except in the

Group returns. Although membership

Line 47. Total lobbying

following situations.

in a group affiliated for lobbying does not

expenditures. For 2002 through 2005,

1. An organization first treated as a

establish eligibility to file a group return, a

enter the amount from line 38 of the

section 501(c)(3) organization in its tax

group return can sometimes meet the

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

year beginning in 2005 does not have to

filing requirements of more than one

each year.

complete any part of lines 45 through 50.

member of an affiliated group. (General

Line 48. Grassroots nontaxable

2. An organization does not have to

Instruction R of the Instructions for Form

amount. For 2002 through 2005, enter

complete lines 45 through 50 for any

990 and Form 990-EZ explains who may

the amount from line 42 of the Schedule

period before it is first treated as a section

file a group return.)

A (Form 990 or 990-EZ) filed for each

501(c)(3) organization.

If a central or parent organization files

year.

3. If 2005 is the first year for which an

a group return on behalf of two or more

organization’s first section 501(h) election

Line 50. Grassroots lobbying

members of the group, complete column

is effective, that organization must

expenditures. For 2002 through 2005,

(a), Part VI-A, for the affiliated group as a

complete line 45, columns (a) and (e).

enter the amount from line 36 of the

whole. Include the central, electing, and

The organization must then complete

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

nonelecting members.

all of column (e) to determine whether the

each year.

In column (b), except on lines 43 and

amount on line 47, column (e), is equal to

44, include the amounts that apply to all

Part VI-B. Lobbying

or less than the lobbying ceiling amount

electing members of the group if they are

calculated on line 46 and whether the

Activity by Nonelecting

included in the group return.

amount on line 50 is equal to or less than

the grassroots ceiling amount calculated

Public Charities

Attach the schedule described above

on line 49.

under Affiliated groups. Show what

The Part VI-A instructions defining direct

amounts apply to each group member.

The organization does not satisfy both

and grassroots lobbying activities by

tests if either its total lobbying

If the group return includes

organizations that made the section

expenditures or grassroots lobbying

organizations that belong to more than

501(h) election do not apply to

expenditures exceed the applicable

one affiliated group, show in column (a)

nonelecting organizations that complete

ceiling amounts. When this occurs, all five

the totals for all such groups. On the

Part VI-B.

columns must be completed and a

attached schedule, show the amounts

Part VI-B provides a reporting format

recomputation made unless exception 1

that apply to each affiliated group and to

for any organization that engaged in

or 2 above applies.

each group member.

lobbying activities in its 2005 tax year but

4. If 2005 is the second or third tax

If the parent organization has made

did not make a section 501(h) lobbying

year for which the organization’s first

the lobbying expenditure election, its

expenditure election for that year by filing

section 501(h) election is in effect, that

separate return must also show in column

Form 5768.

organization is required to complete only

(a) the amounts that apply to the affiliated

the columns for the years in which the

A nonelecting public charity will

group as a whole and, in column (b), the

election has been in effect, entering the

generally be regarded as lobbying if the

amounts that apply to the parent

totals for those years in column (e).

organization either: (1) contacts, or urges

organization only.

the public to contact, members of a

The organization must determine, for

A subordinate organization not

legislative body for the purpose of

those 2 or 3 years, whether the amount

included in the group return would also

proposing, supporting, or opposing

entered in column (e), line 47, is equal to

complete column (a) for the affiliated

legislation or the government’s budget

or less than the lobbying ceiling amount

group as a whole and column (b) for itself

process; or (2) advocates the adoption or

reported on line 46, and whether the

only.

rejection of legislation.

amount entered in column (e), line 50, is

However, if limited control (defined

equal to or less than the grassroots

Nonelecting organizations must

above) exists, complete only column (b)

ceiling amount calculated on line 49.

complete Part VI-B to show lobbying

in Part VI-A of the group return for the

expenditures paid or incurred.

The organization does not satisfy both

electing members in the group.

tests if either its total lobbying

In item g, direct contact means a

Attach a schedule to show the

expenditures or grassroots lobbying

personal telephone call or visit

amounts that apply to each electing

expenditures exceed applicable ceiling

with legislators, their staffs, or

CAUTION

member.

amounts. When that occurs, all five

government officials.

columns must be completed and a

In the separate returns filed by the

These nonelecting organizations must

recomputation made, unless exception 1

parent and by any subordinate

also attach a statement giving a detailed

or 2 above applies.

organizations not included in the group

description of their lobbying activities. The

return, complete only column (b).

If the organization is not required to

detailed description of lobbying activities

Lines 36 through 44. Complete

complete all five columns, attach a

should include all lobbying activities,

column (b) for any organization using Part

statement explaining why. In the

whether expenses are incurred or not

-11-

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

Instructions For Schedule A (Form 990 Or 990-Ez) - 2005 Page 11

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