Political Organization Filing Requirements: Reporting Loans on Form 990
How does a political organization report a loan on Form 990?
A political organization reports a loan with repayment obligations in Part X of Form 990 as an account payable (line 17 on the 2011 form) or as a loan from an officer, etc. (line 5).
Additional information:
- Form 990, Return of Organization Exempt From Income Tax
- Form 990 instructions
Page Last Reviewed or Updated: 2012-08-14
