When should an Organization attach Schedule C in its Form 990?
4.6k views | Last modified 3/19/2021 8:28:24 AM EST | Added by ExpressTaxExempt Team

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

An organization classified as a Section 527 political organization with involvement in political campaign activities or lobbying activities must attach Schedule C and 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.

Schedule C will be generated automatically if required while filing your Form 990 using the "Interview-Based" filing in ExpressTaxExempt.

If your organization is required to report schedules other than A, B, and G, we recommend choosing our interview-based filing method.

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