Political Organization Annual Reporting Requirements: Reporting Expenses in Part IX, Form 990
How does a political organization report its expenses in Part IX of Form 990?
A political organization reports all its expenses (including its political campaign expenses) in Part IX, Column A of Form 990. It does not need to allocate these expenses among columns B (program services), C (management and general) and D (fundraising expenses).
Additional information:
- Form 990, Return of Organization Exempt From Income Tax
- Form 990 instructions
Page Last Reviewed or Updated: 2012-08-14
