What is a lobbying activity, and how to report them on Form 990-EZ?

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.

Reporting lobbying activities

• If you choose Interview-based Filing Style

Under Section 501(c)(3)/4947(a)(1) Organization Only, click 'Start' in the Lobbying Activities. Now, select 'Yes' for the question, 'Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year?' and provide all of the information about your lobbying activities.

• If you choose Form-based Filing

Navigate to Part VI, line 47. Select 'Yes' 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 those lobbying activities on the Schedule C attachment.

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 VI line 47, then you must complete Part II of Schedule C, Political Campaign and Lobbying Activities (Form 990 or 990-EZ).

However, Schedule C Part II-A must be filed 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 learn how to report lobbying activities in Form 990, click here.