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Political Organization Annual Reporting Requirements: Describing Program Service Accomplishments in Part III, Form 990

How should a political organization describe its program service accomplishments in Part III of Form 990?

Part III of Form 990 provides an opportunity for a political organization to describe its activities and how they further its exempt purpose.  In some cases, this will be fairly straightforward.  For example, a candidate committee's program service accomplishment would be conducting the campaign to elect X to Congress.  In other cases, particularly for those organizations that engage in indirect as well as direct political campaign activities, a political organization may use this section to describe how various activities are intended to influence elections.

Page Last Reviewed or Updated: 24-Apr-2014