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

Note: If the organization belongs to an

For example, the activities should be

directors, or trustees of one

affiliated group, enter the appropriate

included in the attached statement if an

organization serve as officers, directors,

affiliated group totals from column (a),

organization (either through its

or trustees of the other organization.

lines 36 through 44, when completing

employees or volunteers) attempts to

A “historic and continuing

lines 45, 47, 48, and 50.

influence legislation in any of the

relationship” exists when two

following ways:

Line 45. Lobbying nontaxable

organizations participate in a joint effort

•

amount. For 2000 through 2003, enter

Sending letters or publications to

to work in concert toward the

the amount from line 41 of the

government officials or legislators.

attainment of one or more common

•

purposes on a continuous or recurring

Schedule A (Form 990 or 990-EZ) filed

Meeting with or calling government

officials or legislators.

basis rather than on the basis of one or

for each year.

•

Sending or distributing letters or

several isolated transactions or

Line 47. Total lobbying

publications (including newsletters,

activities. Such a relationship also

expenditures. For 2000 through 2003,

brochures, etc.) to members or to the

exists when two organizations share

enter the amount from line 38 of the

general public.

facilities, equipment, or paid personnel

Schedule A (Form 990 or 990-EZ) filed

•

Using direct mail, placing

during the year, regardless of the

for each year.

advertisements, issuing press releases,

length of time the arrangement is in

Line 48. Grassroots nontaxable

effect.

holding news conferences, or holding

amount. For 2000 through 2003, enter

rallies or demonstrations.

Line 51. Reporting of certain

the amount from line 42 of the

transfers and transactions. Except

Schedule A (Form 990 or 990-EZ) filed

Part VII—Information

as provided below, report on line 51

for each year.

any transfer to or transaction with a

Regarding Transfers To

Line 50. Grassroots lobbying

noncharitable exempt organization

and Transactions and

expenditures. For 2000 through 2003,

even if the transfer or transaction

enter the amount from line 36 of the

constitutes the only connection with the

Relationships With

Schedule A (Form 990 or 990-EZ) filed

noncharitable exempt organization.

for each year.

Noncharitable Exempt

Related organizations. If the

noncharitable exempt organization is

Organizations

Part VI-B—Lobbying

related to or affiliated with the reporting

organization, report all direct and

Part VII is used to report direct and

Activity by Nonelecting

indirect transfers and transactions

indirect transfers to (line 51a), direct

Public Charities

except for contributions and grants

and indirect transactions with (line 51b),

received by the reporting organization.

and relationships with (line 52) any

The Part VI-A instructions defining

other noncharitable exempt

Unrelated organizations. All

direct and grassroots lobbying activities

organization (section 6033(b)(9)).

transfers from the reporting

by organizations that made the section

organization to an unrelated

A “noncharitable exempt

501(h) election do not apply to

noncharitable exempt organization

organization” is an organization exempt

nonelecting organizations that complete

must be reported on line 51a. All

Part VI-B.

under section 501(c) (that is not exempt

transactions between the reporting

under section 501(c)(3)), or a political

Part VI-B provides a reporting format

organization and an unrelated

organization described in section 527.

for any organization that engaged in

noncharitable exempt organization

For purposes of these instructions,

lobbying activities in its 2003 tax year

must be shown on line 51b unless they

the section 501(c)(3) organization

but did not make a section 501(h)

meet the exception in the specific

completing this Schedule A (Form 990

lobbying expenditure election for that

instructions for that line.

or 990-EZ) is referred to as the

year by filing Form 5768.

Line 51a. Transfers. Answer “Yes” to

“reporting organization.”

A nonelecting public charity will

lines 51a(i) and 51a(ii) if the reporting

A noncharitable exempt organization

generally be regarded as lobbying if the

organization made any direct or indirect

is related to or affiliated with the

organization either: (1) contacts, or

transfers of any value to a

reporting organization if:

urges the public to contact, members of

noncharitable exempt organization.

1. The two organizations share

a legislative body for the purpose of

A “transfer” is any transaction or

some element of common control or

proposing, supporting, or opposing

arrangement whereby one organization

2. A historic and continuing

legislation or the government’s budget

transfers something of value (cash,

relationship exists between the two

process; or (2) advocates the adoption

other assets, services, use of property,

organizations.

or rejection of legislation.

etc.) to another organization without

Nonelecting organizations must

A noncharitable exempt

receiving something of more than

nominal value in return. Contributions,

complete Part VI-B to show lobbying

organization is unrelated to the

gifts, and grants are examples of

expenditures paid or incurred.

reporting organization if:

transfers.

1. The two organizations share no

Note: In item g, “direct contact” means

element of common control and

If the only transfers between the two

a personal telephone call or visit with

2. A historic and continuing

organizations were contributions and

legislators, their staffs, or government

relationship does not exist between the

grants made by the noncharitable

officials.

two organizations.

exempt organization to the reporting

These nonelecting organizations

organization, answer “No.”

must also attach a statement giving a

An “element of common control” is

Line 51b. Other transactions. Answer

detailed description of their lobbying

present when one or more of the

“Yes” for any transaction described in

activities. The detailed description of

officers, directors, or trustees of one

lines 51b(i) through (vi), regardless of

lobbying activities should include all

organization are elected or appointed

its amount, if it is with a related or

lobbying activities, whether expenses

by the officers, directors, trustees, or

affiliated organization.

are incurred or not (e.g., even lobbying

members of the other. An element of

activities carried out by unreimbursed

common control is also present when

Unrelated organizations. Answer

volunteers).

more than 25% of the officers,

“Yes” for any transaction between the

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

Instructions For Schedule A (Form 990 Or 990-Ez) - 2003 Page 12

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