When should an Organization attach Schedule C in its Form 990?
4.2k views | Last modified 9/17/2020 9:19:26 AM EST | Added by ExpressTaxExempt Team

Applicable To
990-PF 990-N 990-EZ 990 8868 1120-POL

An organization classified as Section 527 political organization with involvement in political campaign activities or lobbying activities must attach Schedule C along with Form 990 or 990-EZ.
 
Schedule C has to be attached with Form 990 only when the organization performs any of the following activity:

  1. Engaged in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office.
  2. It is a section 501(c)(3) organization that engaged in lobbying activities or had a 501(h) election in effect during the tax year covered by Form 990.
  3. Has an ownership interest in a joint venture and conducts political campaign activities or lobbying activities.
  4. Engaged in a political campaign activity or lobbying activity conducted by a disregarded entity of which the organization is the sole member.

The Schedule C will be generated automatically if required while filing your Form 990 using the "Interview-Based" filing in ExpressTaxExempt. The Schedule C will be made available to you depending upon the information you enter in your Form 990 using the "Form-Based" filing in ExpressTaxExempt.

Was this helpful? Yes No

Category

Sign Up for a
FREE ExpressTaxExempt Account!

Register Now

Returning User? Sign in

Couldn't find what you
are looking for?

Contact Us

(704) 839-2321 support@ExpressTaxExempt.com