Form 990 Schedule C: Mastering Complex Reporting of Political Campaign and Lobbying Activities

Avoiding Excise Taxes, Penalties, Fines, and Revocation of Tax-Exempt Status Due to Noncompliance

Recording of a 110-minute CPE webinar with Q&A


Conducted on Tuesday, April 4, 2017
Recorded event now available


This webinar will provide nonprofit advisers with a comprehensive guide to reporting on political campaign and lobbying activities on Schedule C of the Form 990 Exempt Organization Information Return. The panel will offer a practical part-by-part exploration of completing the schedule, focusing on identification and valuation of political and lobbying activities that must be separately reported. Because the majority of exempt organizations are classified under Section 501(c)(3), this webinar will focus on the requirements that pertain to charitable organizations.

Description

Schedule C, Political Campaign and Lobbying Activities is required for exempt organizations that engage in political and lobbying activities. In practice, it can be challenging to discern how an organization should report to the IRS.

Depending on the filing organization’s exempt status, information reported on Form 990 Schedule C may include, among other things, a description of such activities, the amounts paid to Section 527 political organizations (if applicable), and a calculation of the organization’s lobbying limit and expenditures. Errors in tracking or reporting political and lobbying activities can result in excise taxes, penalties, fines and in some cases revocation of tax-exempt status.

Further complicating matters is that the IRS instructions do not always provide clear guidance on how to report certain items. The combination of limited guidance and the complexity of the reporting requirements present a particular challenge to nonprofit advisers.

Listen as our experienced panel provides detailed guidance on completing Form 990 Schedule C, with concrete examples of completed forms and schedules.

Outline

  1. Reporting political activities and lobbying on Form 990 Schedule C (three parts)
    1. Overview of Schedule C
    2. Political campaign activities overview
  2. Lobbying activities overview
    1. Substantial part test
    2. Expenditure test
  3. Form 990 Schedule C
    1. Form 990, Part IV, Lines 3-4: trigger questions
    2. Sch. C Part I: Political Campaign Activities
    3. Sch. C Part II: Lobbying Activities
    4. Part III: Proxy Tax (501(c)(4), 501(c)(5), and 501(c)(6) organizations only)

Benefits

The panel will discuss these and other important topics:

  • How to identify which political and lobbying activities cross the line
  • Understanding the political campaign activity scenarios provided by the IRS Revenue Ruling 2007-41
  • Understanding differences between direct lobbying and grassroots lobbying
  • Learn by example, reporting of Form 990, Schedule C in three parts

Learning Objectives

After completing this course, you will be able to:

  • Identify which political and lobbying activities cross the line
  • Discern what an organization can and cannot do
  • Recognize differences between direct lobbying and grassroots lobbying

Faculty

Deborah Kaminski, Director of Tax Exempt Organizations
DZH Phillips, San Francisco

Ms. Kaminski has spent 20 years in the nonprofit taxation and trust industry. She specializes in taxation of non-traditional investments, trust dissolutions, distribution calculations, excess-benefit transactions, and tax advisory services regarding nonprofit entities. She also helps clients identify and resolve compliance oversight.

Eric K. Gorovitz, Principal
Adler & Colvin, San Francisco

Mr. Gorovitz's practice spans the full range of nonprofit and tax-exempt legal issues, with emphasis on political advocacy and nonprofit corporate governance. He frequently presents on non-profit issues.


EA Credit

Enrolled Agent credit processing is available for an additional fee per person.

EA Processing $5.00


Recordings

Recorded Event

Includes full event recording plus handouts.

Note: Self-study CPE and EA credits are not offered on recorded events.

Recorded Webinar Download $147.00

How does this work?

Recorded Audio Download (MP3) $147.00

How does this work?

DVD (Slide Presentation with Audio) $147.00 plus $9.45 S&H

How does this work?


NASBA CPE Sponsor

National Registry of CPE Sponsors

Strafford Publications, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

IRS Approved Provider

Strafford is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Program Materials

Requires Adobe Reader 8 or later. Download Acrobat FREE.

Program Materials

Requires Adobe Reader 8 or later. Download Acrobat FREE.

or call 1-800-926-7926

CPE Credit

Strafford is a NASBA CPE sponsor and our live webinars qualify for CPE credits. They offer you a high quality, cost effective, and convenient CPE option, with no lost travel time or expenses.

or call 1-800-926-7926

EA Credit

Strafford is an IRS approved continuing education provider and this course is approved for 2 enrolled agent (EA) credit hours.

or call 1-800-926-7926

Customer Reviews

I liked the fact that there was more than one person presenting the material. It's nice to hear multiple perspectives.

Matt Bristow

Cover & Rossiter

I purchased the conference a few minutes after it began and the customer service rep was very helpful and got me signed up and logged into the conference very quickly.

Joanna Johnston

Savas Greene & Company

I loved the tools and handouts. Every CPE class should offer these kind of tools.

Jackie Meyer

Sample and Bailey

The conference was technical, informative and presented at a good pace.

Krystal Ching

KMH

Excellent seminar! It was efficient and the important topics were covered at just the right pace; no time was wasted covering information that the participants already knew.

Rhonda G. Williams, CPA

Barraclough & Associates

or call 1-800-926-7926

Accounting Non-Profit Services Advisory Board

Bill Allen

Partner

Making Auditors Proficient

Steven J. Luber

Senior Manager

PricewaterhouseCoopers

Celia Roady

Tax Partner

Morgan Lewis

Daniel Romano

Partner-In-Charge, National Not-For-Profit Tax Practice

Grant Thornton

Chris Stanz

Principal, Non-Profit and Government Practice

LarsonAllen

Alan Strand

Principal

Strand and Associates

or call 1-800-926-7926

Our Guarantee

Strafford webinars are backed by our 100% Unconditional Money-Back Guarantee: if you are not satisfied with any of our products, simply let us know and get a full refund. For more information regarding complaints and refunds, please contact us at 1-800-926-7926 ext 10. Complaints regarding this program can be submitted via the course evaluation found in the “Thank you” e-mail at the end of the course.