Instructions For Schedule C (Form 990 Or 990-Ez) 2008 (Page 8 of 8) in pdf

Instructions For Schedule C (Form 990 Or 990-Ez) 2008 Page 8

lobbying and political expenses paid or

The amounts on lines 1, 2, 3, 4,

Workpapers (for 2008 Form 990) —

Organization B

incurred in the 2009 reporting year.

TIP

and 5 of the workpapers were

entered on lines 1, 2c, 3, 4, and 5

See the instructions for Part III-B, line

1. Total dues, assessments,

of the 2008 Schedule C (Form 990 or

5, for the treatment of the $300.

etc., received

$400

990-EZ), Part III-B.

Organization C. Dues, assessments,

2. Lobbying expenses paid or

See the instructions for Part III-B, line

and similar amounts received in 2008

incurred

$600

5, for the treatment of the $400.

were greater than lobbying expenses for

3. Less: Total nondeductible

2008 and the organization agreed to

amount of dues notices

100

Part IV. Supplemental

carryover a portion of its excess lobbying

4. Subtract line 3 from both

and political expenses to the next year.

lines 1 and 2

$300

$500

Information

5. Taxable amount of lobbying

Use Part IV to provide narrative

Workpapers (for 2008 Form 990) —

expenses (smaller of the two

information required in Part I-A, line 1,

Organization C

amounts on line 4)

$300

Part I-B, line 4, Part I-C, line 5, Part II-A,

line 1 (affiliated group list), Part II-A, line

The amounts on lines 1, 2, 3, and

1. Total dues, assessments,

2a, and Part II-B, line 1. Also use Part IV

etc., received

$800

TIP

5 of the workpapers were entered

to provide other narrative explanations

2. Lobbying expenses paid or

on lines 1, 2c, 3, and 5 of the 2008

and descriptions. Identify the specific part

incurred

$600

Schedule C (Form 990 or 990-EZ), Part

3. Less: Total nondeductible

and line number that the response

III-B.

amount of dues notices

100

supports, in the order in which they

Because dues, etc., received were

4. Less: Amount agreed to

appear on Schedule C (Form 990 or

less than lobbying expenses, excess

carryover

100

990-EZ). Part IV may be duplicated if

lobbying expenses of $200 must be

5. Subtract line 3 and 4 from

more space is needed.

carried forward to Part III-B, line 2b, of the

both lines 1 and 2

$600

$400

2009 Schedule C (Form 990 or 990-EZ)

6. Taxable amount of lobbying

(excess of $600 of lobbying expenses

expenses (smaller of the two

over $400 dues, etc., received). The $200

amounts on line 5)

$400

will be included along with the other

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Instructions For Schedule C (Form 990 Or 990-Ez) 2008 Page 8

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