24.1 How is the company connected politically on the local, state, and national level?
24.2 List political contributions.
24.3 List any top management or board members who are involved in political activity or who in the past held political positions.
24.4 What are the lobbying activities?
Under IRS rules 501(c ) 3 organizations may not engage in partisan politics. They may however be involved in non-partisan politics. They can also be directly involved in lobbying, allocating up to 20% of the first $500,000 of their budget, and more than $1 million annually. Schedule C of the Form 990 provides a great deal of information on the organization’s lobbying activities. Candid, the National Center for Charitable Statistics (NCCS), and the Economic Research Institute all provide access to Form 990 as well as summary information on nonprofit organizations. Also check the New York Charities Bureau.
Other 501(c ) organizations may be engaged in partisan political activities. The Center for Responsive Politics provides comprehensive information on political contributions at all levels of the federal government. You can search by both employers and individuals. Consult state web sites for the availability of similar information at the state level.
Follow the Money, the National Institute on Money in State Politics’ web site, provides comprehensive information on state politics. The Federal Election Commission provides basic information on political donors, as well as political action committees.