990 Sch. C Polical Campaign and Lobbying Activities

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
SCHEDULE C (FORM 990), PAGE 1 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ")  835 mm (327⁄8 ),
FOLDED TO 216 mm (81⁄2 ")  279 mm (11")
PERFORATE: ON FOLD
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

SCHEDULE C
(Form 990 or 990-EZ)

Action

Date

O.K. to print
Revised proofs
requested

OMB No. 1545-0047

Political Campaign and Lobbying Activities

2008

For Organizations Exempt From Income Tax Under section 501(c) and section 527
Department of the Treasury
Internal Revenue Service

Signature

Open to Public
Inspection

To be completed by organizations described below.

If the organization answered “Yes,” to Form 990, Part IV, line 3, or Form 990-EZ, Part VI, line 46 (Political Campaign Activities)
● Section 501(c)(3) organizations: complete Parts I-A and B. Do not complete Part I-C.

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● Section 501(c) (other than section 501(c)(3)) organizations: complete Parts I-A and C below. Do not complete Part I-B.
● Section 527 organizations: complete Part I-A only.

If the organization answered “Yes,” to Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities)
● Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) complete Part II-A. Do not complete Part II-B.
● Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): complete Part II-B. Do not complete Part II-A.
If the organization answered “Yes,” to Form 990, Part IV, line 5 (Proxy Tax)
● Section 501(c)(4), (5), or (6) organizations: complete Part III.
Name of organization

Part I-A
1
2
3

2
3
4
5

To be completed by all organizations exempt under section 501(c)(3). (See Schedule C
Instructions for details.)

Enter the amount of any excise tax incurred by the organization under section 4955
Enter the amount of any excise tax incurred by organization managers under section 4955
If the organization incurred a section 4955 tax, did it file Form 4720 for this year?
Was a correction made?
If “Yes,” describe in Part IV.

Part I-C
1

To be completed by all organizations exempt under section 501(c) and section 527
organizations. (See Schedule C Instructions for details.)

Provide a description of the organization’s direct and indirect political campaign activities in Part IV.
$
Political expenditures
Volunteer hours

Part I-B
1
2
3
4a
b

Employer identification number

$
$
Yes
Yes

No
No

To be completed by all organizations exempt under section 501(c), except section 501(c)(3).
(See Schedule C Instructions for details.)

Enter the amount directly expended by the filing organization for section 527 exempt function
$
activities
Enter the amount of the filing organization’s own internal funds contributed to other organizations
$
for section 527 exempt function activities
Total of direct and indirect exempt function expenditures. Add lines 1 and 2 and enter here and
$
on Form 1120-POL, line 17b
Did the filing organization file Form 1120-POL for this year?
Yes
No
State the names, addresses and Employer Identification Number (EIN) of all section 527 political organizations to which payments
were made. Enter the amount paid and indicate if the amount was paid from the filing organization’s own internal funds or were
political contributions received and promptly and directly delivered to a separate political organization, such as a separate segregated
fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name

(b) Address

For Paperwork Reduction Act Notice, see the instructions for Form 990.

(c) EIN

(d) Amount paid from
filing organization’s own
internal funds. If none,
enter -0-

Cat. No. 50084S

(e) Amount of political
contributions received and
promptly and directly
delivered to a separate
political organization. If
none, enter -0-

Schedule C (Form 990 or 990-EZ) 2008

1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
SCHEDULE C (FORM 990), PAGE 2 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
1
7
FLAT SIZE: 216 mm (8 ⁄2 ")  835 mm (32 ⁄8 ),
1
PERFORATE: ON FOLD
FOLDED TO 216 mm (8 ⁄2 ")  279 mm (11")
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Schedule C (Form 990 or 990-EZ) 2008

Part II-A
A Check
B Check

Page

To be completed by organizations exempt under section 501(c)(3) that filed Form 5768
(election under section 501(h)). (See Schedule C Instructions for details.)
if the filing organization belongs to an affiliated group.
if the filing organization checked box A and “limited control” provisions apply.
(a) Filing
Organization’s
Totals

Limits on Lobbying Expenditures—
(The term “expenditures” means amounts paid or incurred.)
1a
b
c
d
e
f

g
h
i
j

2

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(b) Affiliated Group
Totals

Total lobbying expenditures to influence public opinion (grass roots lobbying)
Total lobbying expenditures to influence a legislative body (direct lobbying)
Total lobbying expenditures (add lines a and b)
Other exempt purpose expenditures
Total exempt purpose expenditures (add lines c and d)
Lobbying nontaxable amount. Enter the amount from the following table in both
columns—
If the amount on line e is—

The lobbying nontaxable amount is—

Not over $500,000
Over $500,000 but not over $1,000,000

20% of the amount on line e
$100,000 plus 15% of the excess over $500,000

Over $1,000,000 but not over $1,500,000

$175,000 plus 10% of the excess over $1,000,000

Over $1,500,000 but not over $17,000,000
Over $17,000,000

$225,000 plus 5% of the excess over $1,500,000
$1,000,000

Grassroots nontaxable amount (enter 25% of line f)
Subtract line g from line a. Enter -0- if line g is more than line a
Subtract line f from line c. Enter -0- if line f is more than line c
If there is an amount other than zero on either line h or line i, did the organization file Form 4720 reporting
section 4911 tax for this year?

Yes

No

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the instructions for lines a through f on page xx of the instructions.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in)

(a) 2005

(b) 2006

(c) 2007

(d) 2008

(e) Total

2a Lobbying non-taxable amount
b Lobbying ceiling amount
(150% line 2a, column(e))

c Total lobbying expenditures
d Grassroots non-taxable amount
e Grassroots ceiling amount
(150% of line d, column (e))

f Grassroots lobbying expenditures
Schedule C (Form 990 or 990-EZ) 2008

1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
SCHEDULE H (FORM 990), PAGE 3 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ")  835 mm (327⁄8 ),
PERFORATE: ON FOLD
FOLDED TO 216 mm (81⁄2 ")  279 mm (11")
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Schedule C (Form 990 or 990-EZ) 2008

Part II-B

Page

To be completed by organizations exempt under section 501(c)(3) that have NOT filed Form
5768 (election under section 501(h)). (See Schedule C Instructions for details.)
(a)
Yes

1

a
b
c
d
e
f
g
h
i
j
2a
b
c
d

(b)
Amount

No

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During the year, did the filing organization attempt to influence foreign, national, state or local
legislation, including any attempt to influence public opinion on a legislative matter or
referendum, through the use of:
Volunteers
Paid staff or management (include compensation in expenses reported on lines c through i)
Media advertisements
Mailings to members, legislators, or the public
Publications, or published or broadcast statements
Grants to other organizations for lobbying purposes
Direct contact with legislators, their staffs, government officials, or a legislative body
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means
Other activities. If “Yes,” describe in Part IV
Total lines c through i
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)?
If “Yes,” enter the amount of any tax incurred under section 4912
If “Yes,” enter the amount of any tax incurred by organization managers under section 4912
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year?

Part III-A

1
2
3

3

To be completed by all organizations exempt under section 501(c)(4), section 501(c)(5), or
section 501(c)(6). (See Schedule C Instructions for details.)

Were substantially all (90% or more) dues received nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Did the organization agree to carryover lobbying and political expenditures from the prior year?

Part III-B

Yes

No

1
2
3

To be completed by all organizations exempt under section 501(c)(4), section 501(c)(5), or
section 501(c)(6) if BOTH Part III-A, questions 1 and 2 are answered “No” OR if Part III-A,
question 3 is answered “Yes.” (See Schedule C Instructions for details.)

1
2

Dues, assessments and similar amounts from members
Section 162(e) non-deductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).
a Current year
b Carryover from last year
c Total
3 Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues
4 If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess
does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political
expenditure next year?
5 Taxable amount of lobbying and political expenditures (line 2c total minus 3 and 4)

Part IV

Supplemental Information

Complete this part to provide the descriptions required for Part I-A, line 1, Part I-B, line 4, Part I-C, line 5, and Part II-B, line 1i.
Also, complete this part for any additional information.

Schedule C (Form 990 or 990-EZ) 2008

1
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
SCHEDULE H (FORM 990), PAGE 4 of 4
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES.
PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ")  835 mm (327⁄8 ),
PERFORATE: ON FOLD
FOLDED TO 216 mm (81⁄2 ")  279 mm (11")
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Page

Schedule C (Form 990 or 990-EZ)
2008

Part IV

4

Supplemental Information (Continued)

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Schedule C (Form 990 or 990-EZ) 2008