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Political Organization Annual Reporting Requirements: Political Organization Must Answer All Questions in Part V, Form 990

Does a political organization have to answer all of the questions in Part V of Form 990?

Except for lines 1c, 7g and 7h of Part V, an organization must answer yes or no to each of the questions in Part V. But it need not attach schedules or statements specifically required for other types of exempt organizations (for example, section 501(c)(3) organizations). Thus, for example, a political organization will answer No to questions 7e and 7f, because those questions address personal benefit contracts, which section 527 organizations generally do not provide.  Because it answers no, the organization need not file the forms referred to in the instructions to Part V for organizations answering yes.

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Page Last Reviewed or Updated: 24-Apr-2014