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Political Organization Annual Reporting Requirements: Reporting Income in Part I of Form 990

How does a political organization report its income in Part VIII of Form 990?

That an item of income is treated as a contribution for purposes of election law reporting does not necessarily mean it is reported as a contribution on Form 990. Instead, the political organization must determine the various types of income it has and report each type on the appropriate lines in Parts VIII and I of Form 990. For example, membership dues and assessments are reported on line 1b, Part VIII, of the 2011 return, whereas political fundraising or entertainment event income is generally reported as income from fundraising events on line 1c.  Unlike Form 1120-POL, all income of the political organization is reported on Form 990 (including contributions (line 1)) and taxable income (such as interest and dividends (Part VIII, lines 3-7 of the 2011 form)).

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Page Last Reviewed or Updated: 02-May-2014