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


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).
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
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
government officials.
organization is unrelated to the
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.
Instructions for Schedule A (Form 990 or 990-EZ)


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