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21 General Instructions - IRS tax forms

Userid: CPMS chema: instrxLeadpct: 100%Pt. size: 9 Draft Ok to PrintAH XSL/XMLF ileid: .. 0-EZ(SCHC)/2017/A/XML/Cycle02/source(Ini t. & Date) _____Page 1 of 9 6:23 - 21-Aug-2017 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before for Schedule C ( form 990 or 990-EZ)Political Campaign and Lobbying ActivitiesDepartment of the TreasuryInternal Revenue ServiceSection references are to the Internal Revenue Code unless otherwise DevelopmentsFor the latest information about developments related to Schedule C ( form 990 or 990-EZ) and its Instructions , such as legislation enacted after they were published, go to InstructionsNote. Terms in bold are defined in the Glossary of the Instructions for form of ScheduleSchedule C ( form 990 or 990-EZ) is used by:Section 501(c) organizations, andSection 527 organizations must use Schedule C ( form 990 or 990-EZ) to furnish additional information on political campaign activities or lobbying activities, as those terms are defined later for the various parts of this Must FileAn organization that answered Yes on form 990, Part IV.

initiative, constitutional amendment, or similar procedure. A communication with a legislator or government official will be treated as a direct lobbying communication if the communication only: • Refers to specific legislation, and • Reflects a view on such legislation. Grassroots lobbying communications (grassroots lobbying expenditures).

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