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

Direct lobbying communications

communications between an

research and making its results

(“direct lobbying expenditures”). A

organization and its members are

available to the general public or

direct lobbying communication is any

treated more leniently than are

segment or members thereof, or to

attempt to influence any legislation

communications to nonmembers.

governmental bodies, officials, or

through communication with any:

Expenditures for a communication that

employees is not considered either a

•

Member or employee of a legislative

refers to, and reflects a view on,

direct lobbying communication or a

body, or

specific legislation are not lobbying

grassroots lobbying communication.

•

Government official or employee

expenditures if the communication

Nonpartisan analysis, study, or

(other than a member or employee of a

satisfies the following requirements:

research may advocate a particular

legislative body) who may participate in

position or viewpoint as long as there is

1. The communication is directed

the formulation of the legislation, but

a sufficiently full and fair exposition of

only to members of the organization,

only if the principal purpose of the

the pertinent facts to enable the public

2. The specific legislation the

communication is to influence

or an individual to form an independent

communication refers to, and reflects a

legislation.

opinion or conclusion.

view on, is of direct interest to the

A communication with a legislator or

organization and its members,

A communication that responds to a

government official will be treated as a

3. The communication does not

governmental body’s or committee’s

direct lobbying communication, if, but

directly encourage the member to

written request for technical advice is

only if, the communication:

engage in direct lobbying (whether

not a direct lobbying communication.

•

Refers to specific legislation, and

individually or through the

•

A communication is not a direct

Reflects a view on such legislation.

organization), and

lobbying communication if the

Grassroots lobbying

4. The communication does not

communication is an appearance

communications (“grassroots

directly encourage the member to

before, or communication with, any

expenditures”). A grassroots lobbying

engage in grassroots lobbying (whether

legislative body whose action might

communication is any attempt to

individually or through the

affect the organization’s existence, its

influence any legislation through an

organization).

powers and duties, its tax-exempt

attempt to affect the opinions of the

status, or the deductibility of

Expenditures for a communication

general public or any part of the

contributions to the organization, as

directed only to members that refers to,

general public.

opposed to affecting merely the scope

and reflects a view on, specific

A communication is generally not a

of the organization’s future activities.

legislation and that satisfies the

grassroots lobbying communication

requirements of paragraphs 1, 2, and 4,

Affiliated groups. Treat members of

unless (in addition to referring to

but does not satisfy the requirements of

an affiliated group as a single

specific legislation and reflecting a view

paragraph 3, are treated as

organization to measure lobbying

on that legislation) it encourages

expenditures for direct lobbying.

expenditures and permitted lobbying

recipients to take action about the

expenditures.

Expenditures for a communication

specific legislation.

directed only to members that refers to,

Two organizations are affiliated if

A communication encourages a

and reflects a view on, specific

one is bound by the other

recipient to take action when it:

legislation and satisfies the

organization’s decisions on legislative

requirements of paragraphs 1 and 2,

issues (control) or if enough

(1) States that the recipient should

but does not satisfy the requirements of

representatives of one belong to the

contact legislators;

paragraph 4, are treated as grassroots

other organization’s governing board to

expenditures, whether or not the

cause or prevent action on legislative

(2) States a legislator’s address,

communication satisfies the

issues (interlocking directorate).

phone number, etc.;

requirements of paragraph 3.

If you are not sure whether your

See Regulations section 56.4911-5

group is affiliated, you may ask the IRS

(3) Provides a petition, tear-off

for details.

for a ruling letter. There is a fee for this

postcard, or similar material for the

ruling. Send the request to:

There are special rules regarding

recipient to send to a legislator; or

Internal Revenue Service

certain paid mass media

1111 Constitution Avenue, NW

advertisements about highly publicized

(4) Specifically identifies one or more

Washington, DC 20224

legislation; allocation of mixed purpose

legislators who:

•

Attention: T:EO:RA

expenditures; certain transfers treated

Will vote on legislation;

•

as lobbying expenditures and special

Members of an affiliated group

Opposes the communication’s view

rules regarding lobbying on referenda,

measure both lobbying expenditures

on the legislation;

•

ballot initiatives, and similar procedures

and permitted lobbying expenditures on

Is undecided about the legislation;

•

(see Regulations sections 56.4911-2

the basis of the affiliated group’s tax

Is the recipient’s representative in the

and -3).

year. If all members of the affiliated

legislature; or

•

group have the same tax year, that

Is a member of the legislative

Legislation. In general, the term

year is the tax year of the affiliated

committee that will consider the

“legislation” includes Acts, bills,

group.

legislation.

resolutions, or similar items. “Specific

A communication described in (4)

legislation” includes both legislation that

However, if the affiliated group’s

above generally is grassroots lobbying

has already been introduced in a

members have different tax years, the

only if, in addition to referring to and

legislative body and a specific

tax year of the affiliated group is the

reflecting a view on specific legislation,

legislative proposal that the

calendar year, unless all the members

it is a communication that cannot meet

organization either supports or

of the group elect otherwise. See

the “full and fair exposition” test as

opposes.

Regulations section 56.4911-7(e)(3).

nonpartisan analysis, study, or

Exceptions to the definitions of

If the electing organization belongs

research.

direct lobbying communication and/

to an affiliated group, complete in Part

Communication with members.

or grassroots lobbying

VI-A, lines 36 through 44:

•

For purposes of section 4911,

communication. In general, engaging

Column (a) for the affiliated group as

expenditures for certain

in nonpartisan analysis, study, or

a whole, and

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

Instructions For Schedule A (Form 990 Or 990-Ez) - 2003 Page 10

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