What is a lobbying activity, and how to report them on Form 990?
502 views |Last modified 12/31/2024 7:30:22 AM EST |

Lobbying is generally any attempt made by individuals or private interest groups to influence the government’s decisions. The activities intended by nonprofits to influence foreign, national, state, or local legislation are called lobbying activities

There are two types of lobbying activities - direct lobbying (attempting to influence the legislators) and grassroots lobbying (attempting to influence legislation by influencing the general public).

Reporting lobbying activities with Tax990’s Interview-based Filing Style

Under the Lobbying Activities section, select 'Yes' or 'No' for the question, 'Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year?' and report your involvement in the lobbying activities.
 


 

Reporting lobbying activities with Tax990’s Form-based Filing Style

While filing your Form 990 return with Tax 990 using the form-based filing style, please go to Part IX, line 11d. On this line, enter the following information needed on the respective columns. 

  1. (A)Total expenses
  2. (B) Program service expenses
  3. (C) Management and general expenses
  4. (D) Fundraising expenses
     


 

Reporting Schedule C, Political Campaign and Lobbying Activities

In addition to reporting lobbying activities, if you’re a Section 501(c)(3) organization and answered 'Yes' to the question, “Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?” on Part IV line 4, then you must complete Part II of Schedule C, Political Campaign and Lobbying Activities (IRS Form 990 or 990-EZ).

However, Schedule C Part II-A must be filled only if your organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

If your organization is exempt under section 501(c)(3) and has not filed Form 5768, it must complete only Part II-B of Schedule C.

To know how to report lobbying activities in Form 990-EZ, click here.

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