Enter the amount directly expended by the filing organization for section 527 exempt function

activities ©

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ©

OMB No. 1545-0047 Political Campaign and Lobbying Activities

Department of the Treasury

Internal Revenue Service

If the organization answered “Yes,” to Form 990, Part IV, line 3, or Form 990-EZ, Part VI, line 46 (Political Campaign Activities), then

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1 Provide a description of the organization’s direct and indirect political campaign activities in Part IV.

$

(a) Name

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Cat. No. 50084S Schedule C (Form 990 or 990-EZ) 2009

Open to Public

Inspection

Name of organization

Political expenditures ©

SCHEDULE C

(Form 990 or 990-EZ)

For Organizations Exempt From Income Tax Under section 501(c) and section 527

If the organization answered “Yes,” to Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then

Employer identification number

Volunteer hours 

1

2 Enter the amount of any excise tax incurred by organization managers under section 4955 ©

3 If the organization incurred a section 4955 tax, did it file Form 4720 for this year?

4a Was a correction made?

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

1

Enter the amount of the filing organization’s funds contributed to other organizations for section 

527 exempt function activities ©

2

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, 

line 17b ©

3

4 Did the filing organization file Form 1120-POL for this year? 

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which payments

were made. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political 

contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated 

fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

5

$

$

$

$

$

Yes No

Yes No

(b) Address (c) EIN (d) Amount paid from

filing organization’s 

funds. If none, enter -0-.

(e) Amount of political

contributions received and

promptly and directly

delivered to a separate

political organization. If

none, enter -0-.

Part I-C

Part I-B

Part I-A

If the organization answered “Yes,” to Form 990, Part IV, line 5 (Proxy Tax), then

2

3

b If “Yes,” describe in Part IV.

Yes No

● Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.

● Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.

● Section 527 organizations: Complete Part I-A only.

● Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.

● Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.

● Section 501(c)(4), (5), or (6) organizations: Complete Part III.

© Complete if the organization is described below.

© Attach to Form 990 or Form 990-EZ.

2009

© See separate instructions.
Lobbying nontaxable amount. Enter the amount from the following table in both

columns.

Other exempt purpose expenditures

Schedule C (Form 990 or 990-EZ) 2009 Page 2

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election

under section 501(h)).

Limits on Lobbying Expenditures

(The term “expenditures” means amounts paid or incurred.)

(a) Filing

organization’s totals

(b) Affiliated

group totals

Yes No

1a Total lobbying expenditures to influence public opinion (grass roots lobbying)

Check © if the filing organization belongs to an affiliated group.

Check © if the filing organization checked box A and “limited control” provisions apply.

A

B

Total lobbying expenditures to influence a legislative body (direct lobbying)

Total lobbying expenditures (add lines 1a and 1b)

Total exempt purpose expenditures (add lines 1c and 1d)

b

c

d

f

e

If the amount on line 1e, column (a) or (b) is:

Not over $500,000

Over $500,000 but not over $1,000,000

Over $1,000,000 but not over $1,500,000

Over $1,500,000 but not over $17,000,000

Over $17,000,000

The lobbying nontaxable amount is:

20% of the amount on line 1e.

$100,000 plus 15% of the excess over $500,000.

$175,000 plus 10% of the excess over $1,000,000.

$225,000 plus 5% of the excess over $1,500,000.

$1,000,000.

g Grassroots nontaxable amount (enter 25% of line 1f)

h Subtract line 1g from line 1a. If zero or less, enter -0-

i Subtract line 1f from line 1c. If zero or less, enter -0-

If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting 

section 4911 tax for this year?

4-Year Averaging Period Under Section 501(h)

(Some organizations that made a section 501(h) election do not have to complete all of the five

columns below. See the instructions for lines 2a through 2f on page 4.)

Lobbying Expenditures During 4-Year Averaging Period

Calendar year (or fiscal year

beginning in)

(a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) Total

2a

b

c

d

e

f

Lobbying nontaxable amount

Lobbying ceiling amount

(150% of line 2a, column (e))

Total lobbying expenditures

Grassroots nontaxable amount

Grassroots ceiling amount

(150% of line 2d, column (e))

Grassroots lobbying expenditures

Schedule C (Form 990 or 990-EZ) 2009

Part II-A

j
Direct contact with legislators, their staffs, government officials, or a legislative body?

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means?

During the year, did the filing organization attempt to influence foreign, national, state or local

legislation, including any attempt to influence public opinion on a legislative matter or

referendum, through the use of:

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section

501(c)(6).

Schedule C (Form 990 or 990-EZ) 2009 Page 3

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768

(election under section 501(h)).

Part II-B

Yes Amount

1

Volunteers?

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)?

Media advertisements?

b

c

d

Schedule C (Form 990 or 990-EZ) 2009

No

Mailings to members, legislators, or the public?

Publications, or published or broadcast statements?

Grants to other organizations for lobbying purposes?

Other activities? If “Yes,” describe in Part IV

Total. Add lines 1c through 1i

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)?

If “Yes,” enter the amount of any tax incurred under section 4912

If “Yes,” enter the amount of any tax incurred by organization managers under section 4912

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year?

a

e

f

g

h

i

j

b

c

d

2a

Part III-A

Yes

1 Were substantially all (90% or more) dues received nondeductible by members?

Did the organization make only in-house lobbying expenditures of $2,000 or less?

Did the organization agree to carryover lobbying and political expenditures from the prior year? 

No

2

3

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section

501(c)(6) if BOTH Part III-A, lines 1 and 2 are answered “No” OR if Part III-A, line 3 is answered

“Yes.”

1 Dues, assessments and similar amounts from members

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political 

expenses for which the section 527(f) tax was paid).

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the

excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying 

and political expenditure next year?

2

3

4

Part III-B

5 Taxable amount of lobbying and political expenditures (see instructions)

Current year

Carryover from last year

Total

a

b

c

(a) (b)

1

2

3

Part IV Supplemental Information

Complete this part to provide the descriptions required for Part I-A, line 1; Part I-B, line 4; Part I-C, line 5; and Part II-B, line 1i.

Also, complete this part for any additional information.

1

2a

2b

2c

3

4

5
Schedule C (Form 990 or 990-EZ) 2009 Page 4

Schedule C (Form 990 or 990-EZ) 2009

Part IV Supplemental Information (continued)