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

recomputation made unless exception 1

Part VII. Information

Part VI-B. Lobbying

or 2 above applies.

Regarding Transfers To

Activity by Nonelecting

4. If 2007 is the second or third tax

year for which the organization’s first

and Transactions and

Public Charities

section 501(h) election is in effect, that

Relationships With

organization is required to complete

The Part VI-A instructions defining

only the columns for the years in which

direct and grassroots lobbying activities

Noncharitable Exempt

the election has been in effect, entering

by organizations that made the section

the totals for those years in column (e).

Organizations

501(h) election do not apply to

The organization must determine, for

nonelecting organizations that complete

Part VII is used to report direct and

those 2 or 3 years, whether the amount

Part VI-B.

indirect transfers to (line 51a), direct

entered in column (e), line 47, is equal

and indirect transactions with (line 51b),

to or less than the lobbying ceiling

and relationships with (line 52) any

Part VI-B provides a reporting format

amount reported on line 46, and

other noncharitable exempt

for any organization that engaged in

whether the amount entered in column

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

lobbying activities in its 2007 tax year

(e), line 50, is equal to or less than the

but did not make a section 501(h)

A noncharitable exempt organization

grassroots ceiling amount calculated on

lobbying expenditure election for that

is an organization exempt under section

line 49.

year by filing Form 5768.

501(c) (that is not exempt under section

The organization does not satisfy

501(c)(3)), or a political organization

both tests if either its total lobbying

A nonelecting public charity will

described in section 527.

expenditures or grassroots lobbying

generally be regarded as lobbying if the

For purposes of these instructions,

expenditures exceed applicable ceiling

organization either: (1) contacts, or

the section 501(c)(3) organization

amounts. When that occurs, all five

urges the public to contact, members of

completing this Schedule A (Form 990

columns must be completed and a

a legislative body for the purpose of

or 990-EZ) is referred to as the

recomputation made, unless exception

proposing, supporting, or opposing

reporting organization.

1 or 2 above applies.

legislation or the government’s budget

process; or (2) advocates the adoption

A noncharitable exempt organization

or rejection of legislation.

is related to or affiliated with the

If the organization is not required to

reporting organization if:

complete all five columns, attach a

Nonelecting organizations must

1. The two organizations share

statement explaining why. In the

complete Part VI-B to show lobbying

some element of common control, or

statement, show the ending date of the

expenditures paid or incurred.

2. A historic and continuing

tax year in which the organization made

relationship exists between the two

its first section 501(h) election and state

organizations.

In item g, direct contact is a

whether or not that first election was

personal telephone call or visit

revoked before the start of the

with legislators, their staffs, or

A noncharitable exempt

organization’s tax year that began in

CAUTION

government officials.

organization is unrelated to the

2007.

reporting organization if:

1. The two organizations share no

These nonelecting organizations

Note. If the organization belongs to an

element of common control, and

must also attach a statement giving a

affiliated group, enter the appropriate

2. A historic and continuing

detailed description of their lobbying

affiliated group totals from column (a),

relationship does not exist between the

activities. The detailed description of

lines 36 through 44, when completing

two organizations.

lobbying activities should include all

lines 45, 47, 48, and 50.

lobbying activities, whether expenses

are incurred or not (for example, even

An element of common control is

Line 45. Lobbying nontaxable

lobbying activities carried out by

present when one or more of the

amount. For 2004 through 2007, enter

unreimbursed volunteers).

officers, directors, or trustees of one

the amount from line 41 of the

organization are elected or appointed

Schedule A (Form 990 or 990-EZ) filed

by the officers, directors, trustees, or

For example, the activities should be

for each year.

members of the other. An element of

included in the attached statement if an

common control is also present when

organization (either through its

Line 47. Total lobbying

more than 25% of the officers,

employees or volunteers) attempts to

expenditures. For 2004 through

directors, or trustees of one

influence legislation in any of the

2007, enter the amount from line 38 of

organization serve as officers, directors,

following ways:

the Schedule A (Form 990 or 990-EZ)

or trustees of the other organization.

filed for each year.

•

Sending letters or publications to

A historic and continuing relationship

government officials or legislators,

exists when two organizations

Line 48. Grassroots nontaxable

•

participate in a joint effort to work in

Meeting with or calling government

amount. For 2004 through 2007, enter

concert toward the attainment of one or

officials or legislators,

the amount from line 42 of the

more common purposes on a

•

Sending or distributing letters or

Schedule A (Form 990 or 990-EZ) filed

continuous or recurring basis rather

publications (including newsletters,

for each year.

than on the basis of one or several

brochures, etc.) to members or to the

isolated transactions or activities. Such

general public, or

Line 50. Grassroots lobbying

a relationship also exists when two

•

expenditures. For 2004 through

Using direct mail, placing

organizations share facilities,

2007, enter the amount from line 36 of

advertisements, issuing press releases,

equipment, or paid personnel during the

the Schedule A (Form 990 or 990-EZ)

holding news conferences, or holding

year, regardless of the length of time

filed for each year.

rallies or demonstrations.

the arrangement is in effect.

-14-

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

Instructions For Schedule A (Form 990 Or 990-Ez) - 2007 Page 14

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