PDF《2018》

547 (or latest annual update), and that answered Yes on Form 990, Part IV, line

5 or Yes on Form 990-EZ, line 35c, regarding the proxy tax. If an organization isn'

t required to file Form

990 or Form 990-EZ but chooses to do so, it must file a complete return and provide all of the information requested, including the required schedules. Definitions Definitions in this section are applicable throughout this schedule, except where noted. The following terms are defined in the Glossary. ? Joint venture. ? Legislation. ? Lobbying activities. ? Political campaign activities. ? Tax year. See Revenue Ruling 2007-41, 2007-25 I.R.B. 1421, available at IRS.gov/IRB2007-25, for guidelines on the scope of the tax law prohibition on campaign activities by section 501(c)(3) organizations. Section

527 exempt function activities. Section

527 exempt function activities include all functions that influence or attempt to influence the selection, nomination, election, or appointment of any individual to any federal, state, or local public office or office in a political organization, or the election of Presidential or Vice-Presidential electors, whether or not such individual or electors are selected, nominated, elected, or appointed. Political expenditures. Any expenditures made for political campaign activities are political expenditures. An expenditure includes a payment, distribution, loan, advance, deposit, or gift of money, or anything of value. It also includes a contract, promise, or agreement to make an expenditure, whether or not legally enforceable. Specific legislation. Specific legislation includes (1) legislation that has already been introduced in a legislative body and (2) specific legislative proposals that an organization either supports or opposes. Definitions (Part II-A) Definitions in this section are applicable to only Part II-A. Expenditure test. Under the expenditure test, there are limits both upon the amount of the organization'

s grassroots lobbying expenditures and upon the total amount of its direct lobbying and grassroots lobbying expenditures. If the electing public charity doesn'

t meet Jan 03,

2019 Cat. No. 20374L this expenditure test, it will owe a section

4911 excise tax on its excess lobbying expenditures. Moreover, if over a 4-year averaging period the organization'

s average annual total lobbying or grassroots lobbying expenditures are more than 150% of its dollar limits, the organization will lose its exempt status. Exempt purpose expenditures. In general, an exempt purpose expenditure is paid or incurred by an electing public charity to accomplish the organization'

s exempt purpose. Exempt purpose expenditures include: 1. The total amount paid or incurred for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, or to foster national or international amateur sports competition (not including providing athletic facilities or equipment, other than by qualified amateur sports organizations described in section 501(j)(2));

2. The allocable portion of administrative expenses paid or incurred for the earlier purposes;

3. Amounts paid or incurred to try to influence legislation, whether or not for the purposes described in

1 earlier;

4. Allowance for depreciation or amortization;

and 5. Fundraising expenditures, except that exempt purpose expenditures don'

t include amounts paid to or incurred for either the organization'

s separate fundraising unit or other organizations, if the amounts are primarily for fundraising. See Regulations section 56.4911-4(c) for a discussion of excluded expenditures. Lobbying expenditures. Lobbying expenditures are expenditures (including allocable overhead and administrative costs) paid or incurred for the purpose of attempting to influence legislation: ? Through communication with any member or employee of a legislative or similar body, or with any government official or employee who may participate in the formulation of the legislation, and ? By attempting to affect the opinions of the general public. To determine if an organization has spent excessive amounts on lobbying, the organization must know which expenditures are lobbying expenditures and which aren'