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

Last reviewed: 2025-10-26

Use the Schedule C (Form 990sc) – Political and Lobbying Disclosures (2026) Tax Form Calculator Schedule C (Form 990sc) – Political and Lobbying Disclosures (2026) as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 990sc state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Schedule C (Form 990) is used by tax-exempt organizations to disclose political campaign activities and lobbying expenditures. It ensures transparency in how nonprofits engage in advocacy, political communication, or attempt to influence legislation.

Organizations must complete different parts of Schedule C based on their exemption type:

Section 501(c)(3): Must report direct and indirect political campaign activities and lobbying efforts. These organizations may elect the 501(h) method to measure lobbying by expenditures.
Section 501(c)(4), (5), (6): Must report lobbying and political campaign expenditures, including dues allocated to such activities.

Careful tracking and accurate reporting are essential to maintain exempt status and avoid excise tax penalties.

Political Campaign and Lobbying Activities
Part I-A 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. (see instructions for definition of “political campaign activities”)
2	Political campaign activity expenditures (see instructions) ▸						$
3	Volunteer hours for political campaign activities (see instructions)
Part I-B Complete if the organization is exempt under section 501(c)(3).
1	Enter the amount of any excise tax incurred by the organization under section 4955 ▸						$
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?						Yes No
4a	Was a correction made?						Yes No
b	If “Yes,” describe in Part IV.
Part I-C Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1	Enter the amount directly expended by the filing organization for section 527 exempt function activities ▸						$
2	Enter the amount of the filing organization’s funds contributed to other organizations for section 527 exempt function activities ▸						$
3	Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b ▸						$
4	Did the filing organization file Form 1120-POL for this year?						Yes No
b	Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing organization made payments. 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.
(a) Name		(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-.
(1)
(2)
(3)
(4)
(5)
(6)
Part II-A Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check ▸ if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member’s name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check ▸ if the filing organization checked box A and “limited control” provisions apply.
Limits on Lobbying Expenditures (The term “expenditures” means amounts paid or incurred.)					(a) Filing organization’s totals		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying)
b	Total lobbying expenditures to influence a legislative body (direct lobbying)
c	Total lobbying expenditures (add lines 1a and 1b)
d	Other exempt purpose expenditures
e	Total exempt purpose expenditures (add lines 1c and 1d)
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:		The lobbying nontaxable amount is:
	Not over $		% of the amount on line 1e.
	Over $ but not over $		$ plus % of the excess over $.
	Over $ but not over $		$ plus % of the excess over $.
	Over $ but not over $		$ plus % of the excess over $.
	Over $		$.
g	Grassroots nontaxable amount (enter % 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-
j	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?						Yes No
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 separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year beginning in)		(a) 2013	(b) 2014	(c) 2015	(d) 2016		(e) Total
2a	Lobbying nontaxable amount
b	Lobbying ceiling amount (% of line 2a, column (e))
c	Total lobbying expenditures
d	Grassroots nontaxable amount
e	Grassroots ceiling amount (% of line 2d, column (e))
f	Grassroots lobbying expenditures
Part II-B Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
					(a)		(b)
					Yes	No	Amount
1	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:
a	Volunteers?
b	Paid staff or management (include compensation in expenses reported on lines 1c through 1i)?
c	Media advertisements?
d	Mailings to members, legislators, or the public?
e	Publications, or published or broadcast statements?
f	Grants to other organizations for lobbying purposes?
g	Direct contact with legislators, their staffs, government officials, or a legislative body?
h	Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means?
i	Other activities?
j	Total. Add lines 1c through 1i
2a	Did the activities in line 1 cause the organization to be not described in section 501(c)(3)?
b	If “Yes,” enter the amount of any tax incurred under section 4912
c	If “Yes,” enter the amount of any tax incurred by organization managers under section 4912
d	If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year?
Part III-A Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
							Yes	No
1	Were substantially all (90% or more) dues received nondeductible by members?					1
2	Did the organization make only in-house lobbying expenditures of $ or less?					2
3	Did the organization agree to carry over lobbying and political campaign activity expenditures from the prior year?					3
Part III-B Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered “No,” OR (b) Part III-A, line 3, is answered “Yes.”
1	Dues, assessments and similar amounts from members					1
2	Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a	Current year					2a
b	Carryover from last year					2b
c	Total					2c
3	Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues					3
4	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?					4
5	Taxable amount of lobbying and political expenditures (see instructions)					5
Part IV Supplemental Information
Provide the descriptions required for Part I-A, line 1; Part I-B, line 4; Part I-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions); and Part II-B, line 1. Also, complete this part for any additional information.

Key disclosures include:

Expenditures for grassroots vs. direct lobbying
Affiliated organization activity and transfers
Whether the organization used the 501(h) lobbying election
Membership dues used for lobbying or political purposes

Failure to complete Schedule C properly may result in IRS scrutiny or jeopardize tax-exempt status for organizations overstepping lobbying limits.

Last reviewed: 2025-10-26: If you believe this form requires an update, please contact us.

To ensure compliance, maintain accurate accounting records for political and lobbying expenditures throughout the year. Use our Schedule C Calculator to test limits under the 501(h) expenditure test and validate reporting thresholds.

For detailed instructions and examples, see the IRS Schedule C Instructions.

Frequently Asked Questions

Can I estimate the General Business Credit?

Start with Form 3800 and then reflect the credit here.

How much would a 401(k) contribution change my net?

Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.

Considering an IRS Offer in Compromise?

Read through Form 656-B to understand eligibility and steps.

What does FICA include?

FICA includes Social Security and Medicare payroll taxes withheld from employee wages.

Is there a quick pay-frequency comparison?

Yes—switch frequency on this page; for employer filings see 941 vs 944.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.