990

Political Campaign and Lobbying Activities

Agency
IRS
Revision
2025
Fillable fields
144
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 990 online
Page 1 of form 990

Schedule C (Form 990): Political Campaign and Lobbying Activities

Schedule C (Form 990) is the 2025 schedule that section 501(c) organizations and section 527 organizations use to give the IRS more information on political campaign activities or lobbying activities. It is completed by the exempt organization, not by an individual. The form says to attach it to Form 990 or Form 990-EZ, and it is marked Open to Public Inspection.

Which parts an organization completes depends on its answers on the main return and on its type. After a "Yes" on Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46, the form says section 501(c)(3) organizations complete Parts I-A and I-B, other section 501(c) organizations complete Parts I-A and I-C, and section 527 organizations complete Part I-A only. The lobbying question sends section 501(c)(3) organizations to Part II-A or Part II-B, depending on whether they filed Form 5768, and the proxy tax question sends section 501(c)(4), (5) and (6) organizations to Part III.

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What's on Schedule C (Form 990)

Part I-A: political campaign activities

A description of direct and indirect political campaign activities in Part IV, the political campaign activity expenditures, and volunteer hours.

Parts I-B and I-C

Part I-B asks about section 4955 excise taxes, Form 4720 and any correction. Part I-C covers section 527 exempt function expenditures, Form 1120-POL and payments to section 527 political organizations.

Part II-A: lobbying with a section 501(h) election

Limits on lobbying expenditures for the filing organization and any affiliated group, the lobbying nontaxable amount table, and a 4-year averaging period for 2022 through 2025.

Part II-B: lobbying without the election

Yes or No answers and amounts for lobbying through volunteers, paid staff, media advertisements, mailings, publications, grants, direct contact, rallies and other activities, plus section 4912 taxes.

Part III: dues and proxy tax

Part III-A has three Yes or No questions. Part III-B covers dues, section 162(e) nondeductible lobbying and political expenditures, dues notices and the taxable amount.

Part IV: supplemental information

The descriptions the other parts ask for, the affiliated group list, and any additional information.

How to fill out Schedule C (Form 990)

  1. 1

    Start from the main return

    Check which questions were answered "Yes": Form 990, Part IV, lines 3, 4 or 5, or Form 990-EZ, Part V, lines 46 or 35c, or Part VI, line 47. The notes at the top of the form show which parts follow.

  2. 2

    Part I-A

    Line 1 is a description in Part IV. Line 2 is the total spent on those activities. Line 3 is volunteer hours, and the instructions say any reasonable method may be used to estimate them.

  3. 3

    Part I-B or Part I-C

    In Part I-B, the instructions say to enter -0- on lines 1 and 2 if no tax was incurred, and to describe any correction in Part IV. In Part I-C, line 3 adds lines 1 and 2 and also goes on Form 1120-POL, line 17b.

  4. 4

    Part II-A

    Enter grassroots lobbying on line 1a and direct lobbying on line 1b. Line 1f comes from the table on the form, and line 1g is 25% of line 1f. Line 2 uses each year's Schedule C amounts for 2022 through 2025.

  5. 5

    Part II-B

    Answer Yes or No on lines 1a through 1i, give amounts in column (b) for lines 1c through 1i, and total them on line 1j. Describe each Yes in Part IV.

  6. 6

    Part III

    Answer lines 1 to 3 of Part III-A. The instructions say to complete Part III-B only if the organization answered "No" on both lines 1 and 2, or "Yes" on line 3.

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Where it goes and related returns

Where it goes

The form says to attach it to Form 990 or Form 990-EZ. It is not filed on its own.

Public inspection

The schedule is marked "Open to Public Inspection."

Excise taxes on Form 4720

Part I-B line 3, Part II-A line 1j and Part II-B line 2d ask whether the organization filed Form 4720 for section 4955, 4911 or 4912 tax for the year.

Proxy tax

The instructions say the section 6033(e) proxy tax is reported on Form 990-T, Exempt Organization Business Income Tax Return.

Voluntary filers

The instructions say an organization that is not required to file Form 990 or Form 990-EZ but chooses to do so files a complete return, including the required schedules.

Related forms

Who fills out Schedule C (Form 990)?

  • Section 501(c)(3) organizations

    For political campaign activities, Parts I-A and I-B. For lobbying, Part II-A if the organization filed Form 5768 (election under section 501(h)), or Part II-B if it did not.

  • Other section 501(c) organizations

    For political campaign activities, Parts I-A and I-C. The form says these organizations do not complete Part I-B.

  • Section 527 organizations

    A section 527 organization that files Form 990 or Form 990-EZ completes Part I-A only, with a description of its exempt function activities in Part IV.

  • Section 501(c)(4), (5) and (6) organizations

    Part III, when they answered "Yes" to the proxy tax question on Form 990, Part IV, line 5, or Form 990-EZ, Part V, line 35c. It covers the section 6033(e) notice and reporting requirements.

  • Organizations in joint ventures

    The instructions say an organization with an ownership interest in a joint venture that conducts political campaign or lobbying activities reports its share of that activity occurring in its tax year.

The instructions say an organization that answered "Yes" on Form 990, Part IV, line 3, 4 or 5, or on the matching Form 990-EZ lines, completes the appropriate parts and attaches the schedule.

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Questions about Form 990

Does every exempt organization file Schedule C?

The instructions say it is completed by an organization that answered "Yes" on Form 990, Part IV, line 3, 4 or 5, or on Form 990-EZ, Part V, line 46 or 35c, or Part VI, line 47.

Part II-A or Part II-B?

The form says a section 501(c)(3) organization that filed Form 5768 (election under section 501(h)) completes Part II-A, and one that has not filed it completes Part II-B.

What is the lobbying nontaxable amount on line 1f?

The form's table starts at 20% of line 1e when line 1e is not over $500,000 and tops out at $1,000,000 when line 1e is over $17,000,000.

What is the $2,000 in-house lobbying exception?

The instructions say Part III-A, line 2 is "Yes" if the organization made no political or foreign lobbying expenditures and only in-house direct lobbying expenditures totaling $2,000 or less, excluding allocable overhead.

Where is the proxy tax reported?

The instructions say it is reported on Form 990-T, Exempt Organization Business Income Tax Return.

Is Schedule C made public?

The form is marked "Open to Public Inspection."