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Political Organization Filing Requirements: Reporting Compensation Paid by Related Organizations

Does a political organization have to report the compensation of one of its officers, directors, trustees or key employees that is paid by a related organization?

In general, a political organization must report on Form 990, Part VII (and on Schedule J, (if Schedule J is required) the compensation of its officers, directors, trustees, and key employees that is paid by related organizations.  A political organization need not report reportable compensation of less than $10,000 from a related organization on Part VII (though it must be reported on Schedule J, if Schedule J is required).  A political organization need not report compensation from certain for-profit related organizations if the officer, director, trustee, or key employee serves the political organization on a volunteer basis.

Page Last Reviewed or Updated: 06-Nov-2012