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

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,

fundraising.

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

legislation;

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.

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

opposes.

year are the sum of its expenditures

nonpartisan analysis, study, or

Exceptions to the definitions of

during that year for (1) direct lobbying

research.

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

expenditures).

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,

legislation.

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

organization).

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

-12-

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

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

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