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Springfield Missouri Form 5768: What You Should Know
For organizations with only 501(c) (6) tax-exempt purpose, no lobbying expenditure ceiling exists. For organizations that have tax-exempt organizations purpose, the limiting period for lobbyists-excluded expenditure is the entire election year; therefore, if a nonprofit is able to file its candidate campaign expenditure report by the March 15, election day, it has four (4) months — or twelve (12) months — to meet or subsequently meet its lobbyist-excluded expenditure ceiling. If an organization is unable to make its candidate expense report available prior to the March 15, election date due to an IRS-caused delay, a late report fee of fifty dollars (50) USD will be assessed to the organization's tax return. For organizations that do not have a tax-exempt purpose, the limiting period for lobbyist-excluded expenditure is either three (3) months (four (4) months) post-election; or, depending upon the type of election, six (6) months following election.
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