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

A live 110-minute CPE webinar with interactive Q&A


Tuesday, April 4, 2017 (in 8 days)
1:00pm-2:50pm EDT, 10:00am-11:50am PDT


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.


Registration per Person for Live Event

Additional lines for this conference can be purchased at 25% off. For orders of five or more lines, further discounts will apply and will be automatically reflected in the cart.

Live Webinar $147.00

Live Webinar & CPE Processing $182.00


CPE per Person on Live Event

Continuing Professional Education credit processing is available for an additional fee. CPE processing must be ordered prior to the event. To qualify for CPE you may not listen via the telephone.

This program is eligible for 2.0 CPE credits.

  • Field of Study: Accounting.
  • Level of Knowledge: Intermediate.
  • Advance Preparation: None.
  • Teaching Method: Seminar/Lecture.
  • Delivery Method: Group-Internet (via computer).
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of verification codes announced throughout the presentation.
  • Prerequisite: Three years+ business or public firm experience at mid-level within the organization, preparing complex tax forms and schedules; supervisory authority over other preparers/accountants. Specific knowledge and understanding of Form 990 and all supporting schedules.

NOTE: CPE credit processing for all attendees must be ordered by 2pm Eastern the day of the program to receive a Certificate of Attendance within 24 hours.


Recordings

Recorded Event

Includes full event recording plus handouts (available after live webinar).

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

Recorded Webinar Download $147.00
Available 48 hours after the live event

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Recorded Audio Download (MP3) $147.00
Available 24 hours after the live event

How does this work?

DVD (Slide Presentation with Audio) $147.00 plus $9.45 S&H
Available ten business days after the live event

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Registration Plus Recorded Event

Best value!

Live Webinar & Webinar Download $194.00

Recorded Webinar Download Only $47.00 with Registration/Webinar Combo

Live Webinar & Audio Download $194.00

Recorded Audio Download (MP3) Only $47.00 with Registration/MP3 Combo

Live Webinar & DVD $194.00 plus $9.45 S&H

DVD (Slide Presentation with Audio) Only $47.00 with Registration/DVD Combo


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

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EA Credit

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

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Bill Allen

Partner

Making Auditors Proficient

Steven J. Luber

Senior Manager

PricewaterhouseCoopers

Celia Roady

Tax Partner

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Daniel Romano

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

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Principal, Non-Profit and Government Practice

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Principal

Strand and Associates

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