Form 5768 - Election/revocation Of Election By An Eligible Section 501(C)(3) Organization To Make Expenditures To Influence Legislation

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5768
Election/Revocation of Election by an Eligible
Form
Section 501(c)(3) Organization To Make
Expenditures To Influence Legislation
(Rev. September 2009)
For IRS
Department of the Treasury
Use Only
(Under Section 501(h) of the Internal Revenue Code)
Internal Revenue Service
Name of organization
Employer identification number
Number and street (or P.O. box no., if mail is not delivered to street address)
Room/suite
City, town or post office, and state
ZIP + 4
1
Election—As an eligible organization, we hereby elect to have the provisions of section 501(h) of the Code, relating to
expenditures to influence legislation, apply to our tax year ending
and
(Month, day, and year)
all subsequent tax years until revoked.
Note: This election must be signed and postmarked within the first taxable year to which it applies.
2
Revocation—As an eligible organization, we hereby revoke our election to have the provisions of section 501(h) of the Code,
relating to expenditures to influence legislation, apply to our tax year ending
(Month, day, and year)
Note: This revocation must be signed and postmarked before the first day of the tax year to which it applies.
Under penalties of perjury, I declare that I am authorized to make this (check applicable box)
election
revocation
on behalf of the above named organization.
(Signature of officer or trustee)
(Type or print name and title)
(Date)
To make or revoke the election, enter
b. An integrated auxiliary of a church or
General Instructions
the ending date of the tax year to which
of a convention or association of
Section references are to the Internal
the election or revocation applies in item
churches, or
Revenue Code.
1 or 2, as applicable, and sign and date
c. A member of an affiliated group of
the form in the spaces provided.
Section 501(c)(3) states that an
organizations if one or more members
organization exempt under that section
Eligible organizations. A section
of such group is described in a or b
will lose its tax-exempt status and its
501(c)(3) organization is permitted to
of this paragraph.
qualification to receive deductible
make the election if it is not a
Affiliated organizations. Organizations
charitable contributions if a substantial
disqualified organization (see below) and
are members of an affiliated group of
part of its activities are carried on to
is described in:
organizations only if (1) the governing
influence legislation. Section 501(h),
1. Section 170(b)(1)(A)(ii) (relating to
instrument of one such organization
however, permits certain eligible section
educational institutions),
requires it to be bound by the decisions
501(c)(3) organizations to elect to make
of the other organization on legislative
2. Section 170(b)(1)(A)(iii) (relating to
limited expenditures to influence
issues, or (2) the governing board of one
hospitals and medical research
legislation. An organization making the
such organization includes persons (i)
organizations),
election will, however, be subject to an
who are specifically designated
3. Section 170(b)(1)(A)(iv) (relating to
excise tax under section 4911 if it
representatives of another such
organizations supporting government
spends more than the amounts
organization or are members of the
schools),
permitted by that section. Also, the
governing board, officers, or paid
organization may lose its exempt status
4. Section 170(b)(1)(A)(vi) (relating to
executive staff members of such other
if its lobbying expenditures exceed the
organizations publicly supported by
organization, and (ii) who, by
permitted amounts by more than 50%
charitable contributions),
aggregating their votes, have sufficient
over a 4-year period. For any tax year in
5. Section 509(a)(2) (relating to
voting power to cause or prevent action
which an election under section 501(h) is
organizations publicly supported by
on legislative issues by the first such
in effect, an electing organization must
admissions, sales, etc.), or
organization.
report the actual and permitted amounts
6. Section 509(a)(3) (relating to
For more details, see section 4911
of its lobbying expenditures and grass
organizations supporting certain types
and section 501(h).
roots expenditures (as defined in section
of public charities other than those
Note. A private foundation (including a
4911(c)) on its annual return required
section 509(a)(3) organizations that
private operating foundation) is not an
under section 6033. See Part II-A of
support section 501(c)(4), (5), or (6)
eligible organization.
Schedule C (Form 990 or Form 990-EZ).
organizations).
Each electing member of an affiliated
Where to file. Mail Form 5768 to the
Disqualified organizations. The
group must report these amounts for
Department of the Treasury, Internal
following types of organizations are not
both itself and the affiliated group as a
Revenue Service Center, Ogden, UT
permitted to make the election:
whole.
84201-0027.
a. Section 170(b)(1)(A)(i) organizations
(relating to churches),
5768
Cat. No. 12125M
Form
(Rev. 9-2009)

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