Internal Revenue Service United States Department of the Treasury

Instructions for Schedule C (Form 990 or 990-EZ) (2012)

Political Campaign and Lobbying Activities

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • General Instructions
    • Purpose of Schedule
    • Who Must File
    • Definitions
      • Section 527 exempt function activities.
      • Political expenditures.
      • Specific legislation.
      • Definitions (Part II-A)
      • Definitions (Part III)
  • Specific Instructions
    • Part I-A. Political Activity of Exempt Organizations
      • Part I-B. Section 501(c)(3) Organizations— Disclosure of Excise Taxes Imposed Under Section 4955
        • Part I-C. Section 527 Exempt Function Activity of Section 501(c) Organizations Other Than Section 501(c)(3)
          • Part II-A. Lobbying Activity
            • Affiliated group list.
            • Line 1a.
            • Line 1b.
            • Line 1c.
            • Line 1d.
            • Line 1e.
            • Lines 1h and 1i.
            • Line 1j.
          • Part II-B. Lobbying Activity
            • Part III. Section 6033(e) Notice and Reporting Requirements and Proxy Tax
            • Part III-A
              • Part III-B. Dues Notices, Reporting Requirements, and Proxy Tax
                • Special Rules
                  • Organization B.
                  • Organization C.
                • Part IV. Supplemental Information
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