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Form 990-SC: 990 or 990-EZ (Sch C)
IRS Form 990-SC is used to report organizational activities for a tax year, specifically detailing political campaign and lobbying expenses for organizations filing Form 990 or 990-EZ. Organizations subject to the proxy tax for 2025 must complete Schedule C (Form 990).
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IRS Form 990-SC - 990 or 990-EZ (Sch C)
IRS Form 990-SC is used to report organizational activities for a tax year, specifically detailing political campaign and lobbying expenses for organizations filing Form 990 or 990-EZ. Organizations subject to the proxy tax for 2025 must complete Schedule C (Form 990).
Risk Radar
Scan points- 1Failure to complete the specific parts of Schedule C (Form 990) based on Part IV answers is a major error.
- 2Failing to complete Schedule C (Form 990) when required by Form 990 Part IV line 3 or 4.
- 3Not completing Parts I-A and I-B if the organization is a section 501(c)(3).
- 4Omitting Part II-A when a section 501(c)(3) has elected to be subject to Section 501(h) limitations for 2025.
- 5Not reporting joint venture activity on Schedule C (Form 990) if the JV conducts political or lobbying activities.
Plain English
This form allows an organization to report its yearly activities to the IRS, focusing heavily on how much money was spent on political campaigns and lobbying efforts. It ensures the public sees what the group is doing beyond its regular charitable work. Organizations that meet certain criteria must complete this schedule.
Submission Date
- Filing date: 2025-12-16 15:10:52
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when your organization is a Section 501(c) or Section 527 entity and needs to provide additional information on political campaign activities or lobbying activities.
- Do not use this form if your organization has no reported political campaign or lobbying activities, although completion may still be required based on other answers on Form 990/990-EZ.
- Check Form 990 instead when filing a standard annual return and need to report these specific activities.
Form selector
Use this form or another form?
Organization answered 'Yes' on Form 990, Part IV, line 3
You must complete Schedule C (Form 990) and attach it.
✓ Check the organization type to see which parts of Schedule C are required.
Organization answered 'Yes' on Form 990-EZ, Part V, line 46
You must complete Schedule C (Form 990) and attach it.
✓ Verify if the organization is a Section 527 entity for specific parts.
Organization answered 'Yes' on Form 990-EZ, Part V, line 35c
You must complete Schedule C (Form 990), Part III, and attach it.
✓ This applies if the organization is subject to the section 6033(e) notice and proxy tax.
Organization has an ownership interest in a joint venture conducting lobbying/campaign activities
You must report your share of that activity on Schedule C (Form 990).
✓ Ensure you are reporting the share occurring within your organization's tax year.
Deadline or filing window
The filing window trigger depends on which parts of Form 990 or Form 990-EZ prompted completion. For organizations subject to proxy tax for 2025, the penalty applies only to reported expenses that would have created a liability for that year. No specific extension date is stated in the excerpt.
Checklist
What you need before filling it out
Organization Type
Section 501(c)(3) organization · Part I-A and I-B of Schedule C (Form 990)
Organization Type
Section 527 organization · Complete Part I-A only on Schedule C (Form 990)
4-Year Averaging Period
Column (e) Total for each year (2022–2025) · Line 2e/2f of Schedule C (Form 990)
Lobbying Ceiling Amount
Calculated on line 2b of Schedule C (Form 990) · 150% of the Lobbying nontaxable amount from line 2a, column (e).
Dues Notice Requirement
Organization checked 'No' for Part III-A, lines 1 and 2 · Must send dues notices estimating nondeductible portion reported in Part III-B, line 2a.
First Election Year (2025)
Organization's first effective Section 501(h) election year is 2025 · Must complete lines 2a, columns (d) and (e).
Before you submit
- 1Confirm the revision date reads 20/25.
- 2Verify that Schedule C (Form 990) is attached to Form 990 or Form 990-EZ as required by your organizational filing status.
- 3If an organization answered 'Yes' on Form 990, Part IV, line 3, 4, or 5, ensure appropriate parts of Schedule C (Form 990) are completed and attached.
- 4If the organization is subject to a section 6033(e) notice and proxy tax, confirm that Schedule C (Form 990), Part III, has been completed and attached to Form 990-EZ.
- 5When reporting joint venture activity, ensure the organization reports its share of activities occurring in its tax year on Schedule C (Form 990).
- 6If completing lines 2a through 2f for a section 501(h) election, confirm that amounts for 2022, 2023, 2024, and 2025 are entered from Schedule C (Form 990), Part II-A, lines 1f (for 2a/2c/2d) or 1c (for 2c/2d).
- 7If not required to complete all five columns for the 4-Year Averaging Period, provide a statement in Part IV explaining why and noting the ending date of the first election year.
- 8When listing payments similar to dues on line 2a, ensure total expenses paid or incurred during the 2025 tax year are included for influencing legislation, political campaigning/opposition, general public influence, and communication with a covered executive branch official.
How to file this form
- 1Determine which parts of Schedule C (Form 990) to complete based on whether the organization is Section 501(c)(3), Section 527, or other Section 501(c).
- 2Complete Part I-A and subsequent required sections detailing the organizational activities for the tax year.
- 3Populate Schedule C (Form 990) columns (a) through (f) for each of the four years (2022–2025), ensuring ceilings are calculated correctly.
- 4If applicable, complete Part III-B by sending dues notices reflecting estimated nondeductible expenses and attach this section to Schedule C (Form 990).
- 5Attach the completed Schedule C (Form 990) to Form 990 or Form 990-EZ.
- 6Sign and date the appropriate main form (Form 990 or Form 990-EZ), keeping a copy for organizational records.
Known limitations
- 1Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) complete Part II-A of Schedule C (Form 990).
- 2Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)) complete Part II-B of Schedule C (Form 990).
- 3Section 527 organizations only complete Part I-A of Schedule C (Form 990).
- 4If an organization has an ownership interest in a joint venture that conducts political campaign activities or lobbying activities, the organization must report its share of such activity on Schedule C (Form 990).
Field map
Compact field-by-field guide
Organization Info
2 items
Legal name of the tax-exempt organization and its EIN.
Current mailing address and website URL if applicable.
Revenue
1 items
Sum of all revenue including contributions, program service revenue, investment income, and other revenue.
Expenses
1 items
Sum of all expenses including program services, management, and fundraising.
Assets
1 items
Total assets minus total liabilities at end of the reporting period.
Compliance
1 items
Certification of continued compliance with tax-exempt requirements.
Signatures
1 items
An authorized officer of the organization must sign.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25. For the latest information regarding Schedule C (Form 990) and its instructions, filers should consult IRS.gov/Form990.
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source (but instructions reference IRS.gov).
- Signature — Confirm that signatures are required on Form 990 or Form 990-EZ to which Schedule C is attached.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Schedule C (Form 990) and attach it to Form 990 or Form 990-EZ.
- 2If an organization underreports its lobbying and political expenses, it is subject to the section 6652(c) daily penalty for filing an incomplete or inaccurate return.
- 3The organization must determine total costs of De minimis in-house lobbying, Grassroots lobbying, and Political campaign activities if it is subject to the lobbying disclosure rules of section 6033(e).
- 4For more information on allocation methods, review Regulations sections 1.162-28 and 1.162-29.
Sources
- SRCInstructions p.1 — Schedule C (Form 990) is used by Section 501(c) organizations and Section 527 organizations to provide additional information on political campaign or lobbying activities.
- SRCInstructions p.1 — An organization answering 'Yes' on Form 990, Part IV, line 3, 4, or 5 must complete Schedule C (Form 990).
- SRCInstructions p.1 — An organization answering 'Yes' on Form 990-EZ, Part V, line 46, or Part VI, line 47 must complete Schedule C (Form 990) and attach it to Form 990-EZ.
- SRCInstructions p.3 — Expenditures for a communication directed only to members that refers to/reflects on specific legislation, satisfies requirements (1) and (2), but not (4), are treated as grassroots expenditures.
- SRCForm p.1 — Section 501(c)(3) organizations answer 'Yes' on Form 990, Part IV, line 3 by completing Parts I-A and I-B (and skipping Part I-C).
- SRCInstructions p.8 — An organization is subject to the proxy tax for the 2025 tax year for underreported lobbying/political expenses only to the extent those expenses would have resulted in a proxy tax liability for that year.
Common confusion points
Who must file Schedule C (Form 990)?
Section 501(c) or Section 527 organizations must use it to furnish additional information on political campaign activities or lobbying activities.
→ Check if the organization is a Section 501(c) organization or a Section 527 organization.
Do I need to complete all parts of Schedule C (Form 990)?
The required parts depend on whether the organization answered 'Yes' to questions about political campaign activities, lobbying activities, or proxy tax.
→ Review Part I-A/I-B/I-C and Part II-A/II-B completion requirements based on the answers given.
What if my organization is a Section 501(c)(3)?
If you answered 'Yes' to political campaign activities, complete Parts I-A and I-B (but skip Part I-C). If you answered 'Yes' to lobbying activities, check if you filed Form 5768 to determine between completing Part II-A or Part II-B.
→ Confirm the organization type and whether Form 5768 was elected.
What is a grassroots expenditure?
Expenditures for communication directed only to members that refers to/reflects on specific legislation, meets requirements (1) and (2), but does not meet requirement (4).
→ See Regulations section 56.4911-5 for details regarding this classification.
How do I calculate lobbying expenditures?
Members of an affiliated group are treated as a single organization to measure these expenses; methods like Ratio or Alternative gross-up can be used.
→ Verify if the organization has affiliated groups and which allocation method is being applied.
Does proxy tax only apply in certain situations?
An organization is subject to the proxy tax for 2025 underreported lobbying/political expenses only to the extent those expenses would have caused a liability for that year.
→ Check Form 990, Part IV, line 5 or Form 990-EZ, Part V, line 35c to confirm applicability.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Failure to File Penalties are referenced in Instructions for Form 990, General Instructions H and Instructions for Form 990-EZ, General Instructions G.
Questions about IRS Form 990-SC
What is IRS Form 990-SC used for?
This form allows an organization to report its yearly activities to the IRS, focusing heavily on how much money was spent on political campaigns and lobbying efforts. It ensures the public sees what the group is doing beyond its regular charitable work. Organizations that meet certain criteria must complete this schedule.
Who must file IRS Form 990-SC?
An organization that answered “Yes” on Form 990, Part IV, Checklist of Required Schedules, line 3, 4, or 5, must complete Schedule C (Form 990) and attach it to Form 990. Alternatively, an organization answering “Yes” on Form 990-EZ, Part V, line 46, or Part VI, line 47, must also file this schedule.
What information does IRS Form 990-SC require?
The form collects details about political campaign activities in Part I and lobbying activities in Part II. Additionally, Part III covers Section 6033(e) notice and reporting requirements, while Part IV provides narrative supplemental information.
Where do I file IRS Form 990-SC?
The instructions do not specify a single mailing address for Schedule C (Form 990), but it must be attached to the primary form being filed. The submission location depends on whether the organization is filing electronically or by mail.
How do I complete IRS Form 990-SC?
The filer must complete the appropriate parts of Schedule C (Form 990) based on their answers on Form 990 or Form 990-EZ. After completion, this schedule must be attached to the main form being filed. The organization must sign and date the submission.
What happens if IRS Form 990-SC is filed incorrectly?
If an organization underreports its lobbying and political expenses, it becomes subject to the section 6652(c) daily penalty for filing an incomplete or inaccurate return.
Who must file Schedule C (Form 990)?
Section 501(c) or Section 527 organizations must use it to furnish additional information on political campaign activities or lobbying activities. Check if the organization is a Section 501(c) organization or a Section 527 organization.
Do I need to complete all parts of Schedule C (Form 990)?
The required parts depend on whether the organization answered 'Yes' to questions about political campaign activities, lobbying activities, or proxy tax. Review Part I-A/I-B/I-C and Part II-A/II-B completion requirements based on the answers given.
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