Form 990 instructions for 2013 - Schedule C 

October 17:  The IRS posted the final version of the Form 990-series Schedule C, Political Campaign and Lobbying Activities, instructions for tax years beginning in 2013.

The instructions do not contain any significant changes from the 2012 instructions. The IRS has not yet finalized Schedule C.


A reference to a Form 990 webpage on the IRS website has been added.

KPMG observation

KPMG tax professionals have annotated a version of the new instructions—with new language noted with “yellow” highlights: Schedule C Instructions


Read: TaxNewsFlash-Exempt Organizations: Form 990-series – 2013 Form 990-PF for a recent discussion of other final 2013 Form 990-series forms, schedules, and instructions.



For more information, contact:


Rick Speizman, Partner-in-Charge of KPMG's Washington National Tax Exempt Organizations Tax group

+1 (202) 533-3084




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