PDF《2018》

2018 Instructions for Schedule C (Form

990 or 990-EZ) Political Campaign and Lobbying Activities Department of the Treasury Internal Revenue Service Section references are to the Internal Revenue Code unless otherwise noted.

Future Developments For the latest information about developments related to Schedule C (Form

990 or 990-EZ) and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form990. General Instructions Note. Terms in bold are defined in the Glossary of the Instructions for Form 990. Purpose of Schedule Schedule C (Form

990 or 990-EZ) is used by: ? Section 501(c) organizations, and ? Section

527 organizations. These organizations must use Schedule C (Form

990 or 990-EZ) to furnish additional information on political campaign activities or lobbying activities, as those terms are defined later for the various parts of this schedule. Who Must File An organization that answered Yes on Form 990, Part IV, Checklist of Required Schedules, line 3, 4, or 5, must complete the appropriate parts of Schedule C (Form

990 or 990-EZ) and attach Schedule C to Form 990. An organization that answered Yes on Form 990-EZ, Part V, line

46 or Part VI, line 47, must complete the appropriate parts of Schedule C (Form

990 or 990-EZ) and attach Schedule C to Form 990-EZ. An organization that answered Yes on Form 990-EZ, Part V, line 35c, because it is subject to the section 6033(e) notice and reporting requirements and proxy tax, must complete Schedule C (Form

990 or 990-EZ), Part III, and attach Schedule C to Form 990-EZ. If an organization has an ownership interest in a joint venture that conducts political campaign activities or lobbying activities, the organization must report its share of such activity occurring in its tax year on Schedule C (Form

990 or 990-EZ). See Instructions for Form 990, Appendix F. Disregarded Entities and Joint Ventures―Inclusion of Activities and Items. Part I. Political campaign activities. Part I is completed by section 501(c) organizations and section

527 organizations that file Form

990 (and Form 990-EZ). If the organization answered Yes on Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46, then complete the specific parts as follows. ? A section 501(c)(3) organization must complete Parts I-A and I-B. Don'

t complete Part I-C. ? A section 501(c) organization other than section 501(c)(3) must complete Parts I-A and I-C. Don'

t complete Part I-B. ? A section

527 organization that files the Form

990 or Form 990-EZ must complete Part I-A. Don'

t complete Parts I-B and I-C. Part II. Lobbying activities. Part II is completed by only section 501(c)(3) organizations. If the organization answered Yes on Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47, then complete the specific parts as follows. ? A section 501(c)(3) organization that elected to be subject to the lobbying expenditure limitations of section 501(h) by filing Form

5768 and for which the election was valid and in effect for its tax year beginning in the year 2018, must complete Part II-A. Don'

t complete Part II-B. ? A section 501(c)(3) organization that hasn'

t elected to be subject to the lobbying expenditure limitations of section 501(h) (or has revoked such election by filing Form

5768 for which the revocation was valid and in effect for its tax year beginning in the year 2018) must complete Part II-B. Don'

t complete Part II-A. Part III. Section 6033(e) notice and re- porting requirements and proxy tax. Part III is completed by section 501(c)(4), section 501(c)(5), and section 501(c)(6) organizations that received membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19, 1998-1 C.B.