990 lobbying expenditures Form 2016-2024

990 lobbying expenditures Form: What You Should Know

The organization's total expenses for all its political campaign activities during the period for which the Form 990 is filed should not exceed 5,000; (2) the organization has no political campaign activities during the period; (3) no political campaign expenses were incurred solely for the purpose of influencing legislation or public policy; and (4) political party committee activities are prohibited. (b) Affiliated group totals. Form 990 Article Series 31: Nonprofit Lobbying — Thomas E. Fabio Nonprofits should consult Form 990 to determine what is lobbying and which political expenditures are considered political campaign activities. (1)  Amount of lobbying. (a) If lobbying expenditures are deductible and not reported in the Form 990, they are limited to 100,000 per year. (b) The organization's total expenses for lobbying not paid for with in-house resources are limited to 75,000. The amount of lobbying is limited to 75,000 per election cycle.  Example: If the Lobbying expense incurred by the organization for a 3-year period is 150,000 but 50,000 was reported by the organization on its Form 990, the 50,000 is a political campaign activity expense; a separate Form 990 is not required. (1)  Type of election cycle. (a) For an election cycle in which the Lobbying expense could be incurred because of Section II. B, the Lobbying and Campaign Disclosures, no election cycles during that election cycle are counted. (b) For an election cycle in which the Lobbying expense could be incurred because of Section II. C, the Lobbying and Campaign Disclosures, all election cycles during that election cycle are counted. (2)  Lobbying: General. (a) An expenditure is a political campaign activity expense if the lobbying expenditures: (i) are for the purpose of influencing legislation or public policy; (ii) are not specifically authorized by the governing document; or (iii) are made without the knowledge of the governing document's author(s) or (if more than one) of each of whom is an elected official of the entity's political subdivision or legislative unit and whose responsibilities overlap that of a governing document author.

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