A section 527 political organization filing Form 990 completes only column (A) of Part VIII, Statement of Revenue, reporting its gross receipts for all sources of revenue. A political organization does not complete columns (B) through (D) because the organization is subject to tax under IRC section 527 rather than under the unrelated business income tax provisions of section 511-514.
To make entries in Part VIII Column A only, from the Main Menu of the Form 990 select:
- Part VIII, IX, X, XI and XII
- Column A totals on Part VIII
- Enter Totals Only
A political organization reports all its expenses (including its political campaign expenses) in Part IX, Column A. It does not need to allocate these expenses among columns B (program services), C (management and general), and D (fundraising expenses).
To make entries in Part IX Column A only, from the Main Menu of the Form 990 select:
- Part VIII, IX, X, XI and XII
- Column A totals on Part IX
- Enter Totals Only
Additional Information: