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.