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"Related Organization" for compensation reporting - political organizations

What is a related organization for purposes of reporting compensation paid by related organizations on Form 990?

A related organization is any organization that meets one of the following tests:

  • Fifty percent or more of the political organization's officers, directors, trustees or key employees are also officers, directors, trustees or key employees of the other organization.
  • The political organization appoints fifty percent or more of the other organization's officers, directors, trustees or key employees.
  • Fifty percent or more of the political organization's officers, directors, trustees or key employees are appointed by the other organization.
Page Last Reviewed or Updated: 02-Jul-2014