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


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


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