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Political Organization Filing Requirements: Meaning of Related Organization for Purposes of Compensation Reporting

 

通知 ：歷史內容

這是一份檔案或歷史文件，可能無法反映當前的法律，政策或程>序。


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.