Instructions For Schedule A (Form 990 Or 990-Ez) - 2007 Page 12


4. Allowance for depreciation or
on that legislation) it encourages
Expenditures for a communication
amortization, and
recipients to take action about the
directed only to members that refers to,
5. Fundraising expenditures, except
specific legislation.
and reflects a view on, specific
that exempt purpose expenditures do
legislation and satisfies the
A communication encourages a
not include amounts paid to or incurred
requirements of paragraphs 1 and 2,
recipient to take action when it:
for either the organization’s separate
but does not satisfy the requirements of
1. States that the recipient should
fundraising unit or other organizations,
paragraph 4, are treated as grassroots
contact legislators;
if the amounts are primarily for
expenditures, whether or not the
2. States a legislator’s address,
communication satisfies the
phone number, etc.;
requirements of paragraph 3.
See also Regulations section
3. Provides a petition, tear-off
See Regulations section 56.4911-5
56.4911-4(c) for a discussion of
postcard, or similar material for the
for details.
excluded expenditures.
recipient to send to a legislator; or
4. Specifically identifies one or more
There are special rules regarding
Lobbying expenditures. The term
legislators who:
certain paid mass media
lobbying expenditures is expenditures
paid or incurred for the purpose of
advertisements about highly publicized
a. Will vote on legislation;
attempting to influence legislation:
legislation; allocation of mixed purpose
b. Opposes the communication’s
expenditures; certain transfers treated
view on the legislation;
Through communication with any
as lobbying expenditures and special
c. Is undecided about the
rules regarding lobbying on referenda,
member or employee of a legislative
ballot initiatives, and similar procedures
body, or with any government official or
d. Is the recipient’s representative in
(see Regulations sections 56.4911-2
employee who may participate in the
the legislature; or
and -3).
formulation of the legislation, and
e. Is a member of the legislative
By attempting to affect the opinions
committee that will consider the
Legislation. In general, the term
of the general public.
legislation includes Acts, bills,
To determine if an organization has
resolutions, or similar items. Specific
spent excessive amounts on lobbying,
A communication described in (4)
legislation includes both legislation that
the organization must know which
above generally is grassroots lobbying
has already been introduced in a
expenditures are lobbying expenditures
only if, in addition to referring to and
legislative body and a specific
and which are not lobbying
reflecting a view on specific legislation,
legislative proposal that the
expenditures. An electing public
it is a communication that cannot meet
organization either supports or
charity’s lobbying expenditures for a
the full and fair exposition test as
year are the sum of its expenditures
nonpartisan analysis, study, or
Exceptions to the definitions of
during that year for (1) direct lobbying
direct lobbying communication and/
communications (direct lobbying
or grassroots lobbying
Communication with members. For
expenditures) plus (2) grassroots
communication. In general, engaging
purposes of section 4911, expenditures
lobbying communications (grassroots
for certain communications between an
in nonpartisan analysis, study, or
organization and its members are
research and making its results
Direct lobbying communications
available to the general public or
treated more leniently than are
(direct lobbying expenditures). A
segment or members thereof, or to
communications to nonmembers.
direct lobbying communication is any
governmental bodies, officials, or
Expenditures for a communication that
attempt to influence any legislation
employees is not considered either a
refers to, and reflects a view on,
through communication with any:
direct lobbying communication or a
specific legislation are not lobbying
Member or employee of a legislative
grassroots lobbying communication.
expenditures if the communication
body, or
satisfies the following requirements:
Nonpartisan analysis, study, or
Government official or employee
research may advocate a particular
1. The communication is directed
(other than a member or employee of a
position or viewpoint as long as there is
only to members of the organization,
legislative body) who may participate in
a sufficiently full and fair exposition of
2. The specific legislation the
the formulation of the legislation, but
the pertinent facts to enable the public
communication refers to, and reflects a
only if the principal purpose of the
or an individual to form an independent
view on, is of direct interest to the
communication is to influence
opinion or conclusion.
organization and its members,
3. The communication does not
A communication that responds to a
A communication with a legislator or
directly encourage the member to
governmental body’s or committee’s
government official will be treated as a
engage in direct lobbying (whether
written request for technical advice is
direct lobbying communication, if, but
individually or through the
not a direct lobbying communication.
only if, the communication:
organization), and
Refers to specific legislation, and
A communication is not a direct
4. The communication does not
Reflects a view on such legislation.
lobbying communication if the
directly encourage the member to
communication is an appearance
Grassroots lobbying
engage in grassroots lobbying (whether
before, or communication with, any
communications (grassroots
individually or through the
legislative body whose action might
expenditures). A grassroots lobbying
affect the organization’s existence, its
communication is any attempt to
powers and duties, its tax-exempt
influence any legislation through an
Expenditures for a communication
status, or the deductibility of
attempt to affect the opinions of the
directed only to members that refers to,
contributions to the organization, as
general public or any part of the
and reflects a view on, specific
opposed to affecting merely the scope
general public.
legislation and that satisfies the
of the organization’s future activities.
A communication is generally not a
requirements of paragraphs 1, 2, and 4,
but does not satisfy the requirements of
grassroots lobbying communication
Affiliated groups. Treat members of
unless (in addition to referring to
paragraph 3, are treated as
an affiliated group as a single
specific legislation and reflecting a view
expenditures for direct lobbying.
organization to measure lobbying
Instructions for Schedule A (Form 990 or 990-EZ)


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