"Related Organization" for compensation reporting - political organizations

 

알림: 역사 콘텐츠


본 문서는 기록 자료 또는 역사 자료로서 현행 법이나 정책, 절차>를 반영하고 있지 않을 수 있습니다.


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.