Instructions For Schedule C (Form 990 Or 990-Ez) - Political Campaign And Lobbying Activities - 2010 Page 8
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8Organization A. Dues, assessments,
The amounts on lines 1, 2, 3, and
The amounts on lines 1, 2, 3, 4,
and similar amounts received in 2010
5 of the workpapers were entered
and 6 of the workpapers were
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were greater than its lobbying expenses
on lines 1, 2c, 3, and 5 of the 2010
entered on lines 1, 2c, 3, 4, and 5
for 2010.
Schedule C (Form 990 or 990-EZ), Part
of the 2010 Schedule C (Form 990 or
III-B.
990-EZ), Part III-B.
Workpapers (for 2010 Form 990) —
Because dues, assessments, and
See the instructions for Part III-B, line
Organization A
similar amounts, received were less than
5, for the treatment of the $400.
lobbying expenses, excess lobbying
1. Total dues, assessments,
Part IV. Supplemental
expenses of $200 must be carried
etc., received
$800
forward to Part III-B, line 2b, of the 2011
Information
2. Lobbying expenses paid or
Schedule C (Form 990 or 990-EZ)
incurred
$600
Use Part IV to enter narrative information
(excess of $600 of lobbying expenses
3. Less: Total nondeductible
required in Part I-A, line 1, Part I-B, line 4,
over $400 dues, etc., received). The $200
amount of dues notices
100
100
Part I-C, line 5, Part II-A, line 1 (affiliated
will be included along with the other
4. Subtract line 3 from both
group list), Part II-A, line 2, and Part II-B,
lobbying and political expenses paid or
lines 1 and 2
$700 $500
line 1i. Also use Part IV to enter other
incurred in the 2011 reporting year.
5. Taxable amount of lobbying
narrative explanations and descriptions.
expenses (smaller of the
See the instructions for Part III-B, line
Identify the specific part and line number
two amounts on line 4)
$500
5, for the treatment of the $300.
that the response supports, in the order in
Organization C. Dues, assessments,
which they appear on Schedule C (Form
The amounts on lines 1, 2, 3, and
and similar amounts received in 2010
990 or 990-EZ). Part IV can be duplicated
5 of the workpapers were entered
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were greater than lobbying expenses for
if more space is needed.
on lines 1, 2c, 3, and 5 of the 2010
2010 and the organization agreed to
Schedule C (Form 990 or 990-EZ), Part
carryover a portion of its excess lobbying
III-B.
and political expenses to the next year.
Because dues, assessments, and
similar amounts received were greater
Workpapers (for 2010 Form 990) —
than lobbying expenses, there is no
Organization C
carryover of excess lobbying expenses to
Part III-B, line 2b, 2011 Schedule C (Form
1. Total dues, assessments,
990 or 990-EZ).
etc., received
$800
2. Lobbying expenses paid or
See the instructions for Part III-B, line
incurred
$600
5, for the treatment of the $500.
3. Less: Total nondeductible
Organization B. Dues, assessments,
amount of dues notices
100
100
and similar amounts received in 2010
4. Less: Amount agreed to
were less than lobbying expenses for
carryover
100
100
2010.
5. Subtract line 3 and 4 from
both lines 1 and 2
$600
$400
Workpapers (for 2010 Form 990) —
6. Taxable amount of lobbying
Organization B
expenses (smaller of the two
amounts on line 5)
$400
1. Total dues, assessments,
etc., received
$400
2. Lobbying expenses paid or
incurred
$600
3. Less: Total nondeductible
amount of dues notices
100
100
4. Subtract line 3 from both
lines 1 and 2
$300
$500
5. Taxable amount of lobbying
expenses (smaller of the two
amounts on line 4)
$300
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