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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

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). A grassroots lobbying communication is any attempt to influence

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