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

attempt to affect the opinions of the

Expenditures for a communication

status, or the deductibility of

general public or any part of the

directed only to members that refers to,

contributions to the organization, as

general public.

and reflects a view on, specific

opposed to affecting merely the scope

legislation and that satisfies the

of the organization’s future activities.

A communication is generally not a

requirements of paragraphs 1, 2, and 4,

Affiliated groups. Treat members of

grassroots lobbying communication

but does not satisfy the requirements of

an affiliated group as a single

unless (in addition to referring to

paragraph 3, are treated as

organization to measure lobbying

specific legislation and reflecting a view

expenditures for direct lobbying.

expenditures and permitted lobbying

on that legislation) it encourages

expenditures.

recipients to take action about the

Expenditures for a communication

specific legislation.

directed only to members that refers to,

Two organizations are affiliated if

and reflects a view on, specific

one is bound by the other

A communication encourages a

legislation and satisfies the

organization’s decisions on legislative

recipient to take action when it:

requirements of paragraphs 1 and 2,

issues (control) or if enough

but does not satisfy the requirements of

representatives of one belong to the

(1) States that the recipient should

paragraph 4, are treated as grassroots

other organization’s governing board to

contact legislators;

expenditures, whether or not the

cause or prevent action on legislative

communication satisfies the

issues (interlocking directorate).

(2) States a legislator’s address,

requirements of paragraph 3.

phone number, etc.;

If you are not sure whether your

See Regulations section 56.4911-5

group is affiliated, you may ask the IRS

(3) Provides a petition, tear-off

for details.

for a ruling letter. There is a fee for this

postcard, or similar material for the

ruling. Send the request to:

There are special rules regarding

recipient to send to a legislator; or

Internal Revenue Service

certain paid mass media

1111 Constitution Avenue, NW

advertisements about highly publicized

(4) Specifically identifies one or more

Washington, DC 20224

legislation; allocation of mixed purpose

legislators who:

Attention: T:EO:RA

expenditures; certain transfers treated

•

Will vote on legislation;

as lobbying expenditures and special

•

Members of an affiliated group

Opposes the communication’s view

rules regarding lobbying on referenda,

measure both lobbying expenditures

on the legislation;

ballot initiatives, and similar procedures

•

and permitted lobbying expenditures on

Is undecided about the legislation;

(see Regulations sections 56.4911-2

•

the basis of the affiliated group’s tax

Is the recipient’s representative in the

and -3).

year. If all members of the affiliated

legislature; or

•

group have the same tax year, that

Legislation. In general, the term

Is a member of the legislative

year is the tax year of the affiliated

“legislation” includes Acts, bills,

committee that will consider the

group.

resolutions, or similar items. “Specific

legislation.

legislation” includes both legislation that

However, if the affiliated group’s

A communication described in (4)

has already been introduced in a

members have different tax years, the

above generally is grassroots lobbying

legislative body and a specific

tax year of the affiliated group is the

only if, in addition to referring to and

legislative proposal that the

calendar year, unless all the members

reflecting a view on specific legislation,

organization either supports or

of the group elect otherwise. See

it is a communication that cannot meet

opposes.

Regulations section 56.4911-7(e)(3).

the “full and fair exposition” test as

nonpartisan analysis, study, or

Exceptions to the definitions of

If the electing organization belongs

research.

direct lobbying communication and/

to an affiliated group, complete in Part

or grassroots lobbying

VI-A, lines 36 through 44:

Communication with members.

•

communication. In general, engaging

Column (a) for the affiliated group as

For purposes of section 4911,

in nonpartisan analysis, study, or

a whole, and

expenditures for certain

•

research and making its results

Column (b) for the electing member

communications between an

available to the general public or

of the group.

organization and its members are

segment or members thereof, or to

If there are no excess lobbying

treated more leniently than are

governmental bodies, officials, or

expenditures on either line 43 or 44 of

communications to nonmembers.

employees is not considered either a

column (a), treat each electing member

Expenditures for a communication that

direct lobbying communication or a

as having no excess lobbying

refers to, and reflects a view on,

grassroots lobbying communication.

expenditures.

specific legislation are not lobbying

Nonpartisan analysis, study, or

However, if there are excess

expenditures if the communication

research may advocate a particular

lobbying expenditures on either line 43

satisfies the following requirements:

position or viewpoint as long as there is

or 44 of column (a), treat each electing

1. The communication is directed

a sufficiently full and fair exposition of

member as having excess lobbying

only to members of the organization,

the pertinent facts to enable the public

expenditures. In such case, each

2. The specific legislation the

or an individual to form an independent

electing member must file Form 4720,

communication refers to, and reflects a

opinion or conclusion.

Return of Certain Excise Taxes on

view on, is of direct interest to the

A communication that responds to a

Charities and Other Persons Under

organization and its members,

governmental body’s or committee’s

Chapters 41 and 42 of the Internal

3. The communication does not

written request for technical advice is

Revenue Code, and must pay the tax

directly encourage the member to

not a direct lobbying communication.

on its proportionate share of the

engage in direct lobbying (whether

affiliated group’s excess lobbying

individually or through the

A communication is not a direct

expenditures.

organization), and

lobbying communication if the

4. The communication does not

communication is an appearance

To find a member’s proportionate

directly encourage the member to

before, or communication with, any

share, see Regulations section

engage in grassroots lobbying (whether

legislative body whose action might

56.4911-8(d). Enter the proportionate

individually or through the

affect the organization’s existence, its

share in column (b) on line 43 or line

organization).

powers and duties, its tax-exempt

44, or on both lines.

-10-

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

Instructions For Schedule A (Form 990 Or 990-Ez) - 2001 Page 10

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