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NFP Tax: Political activities and lobbying on Form 990 Schedule C | NFP Section Ideacast

Aug 22, 2024 · 9 min watch

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Betsy Krisher, Chairman of Maher Duessel, and Daniel Romano, Principal and National Tax Leader of Not-for-Profit and Higher Education Practices at Grant Thornton Advisors, answer commonly asked questions about political activities and lobbying on Form 990 Schedule C.

Key Topics

  • IRS Code Section 501(h) election

  • Lobbying

  • IRS audit risk

  • Political activities

  • Electioneering

  • Proxy carryover

For examples, 501(c)(3) organizations should review Rev. Rul 2007-41 and (c)(4), (c)(5), and (c)(6) entities should consult Rev. Rul 2004-06

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Topics

Not-for-Profit

Subtopics

Not-for-Profit Tax & Regulatory
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