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GGD-93-13R 1 (1993-03-03)

handle is hein.gao/gaobackgr0001 and id is 1 raw text is: United States A General Accounting Office Washington, D.C. 20548 General Government Division B-129874 March 3, 1993 The Honorable Carl Levin Chairman, Subcommittee on Oversight of Government Management Committee on Governmental Affairs 148867 United States Senate Dear Mr. Chairman: This is in response to your letter of November 16, 1992, requesting a current listing of tax-exempt organizations under section 501(c)(3) of the Internal Revenue Code reporting lobbying expenses on their most recent tax returns. Types of 501(c)(3) organizations include entities organized and operated exclusively for religious, charitable, scientific, testing for public safety, literacy, or educational purposes; the prevention of cruelty to children or animals; or to foster amateur sports. As of December 31, 1992, the number of 501(c)(3) organizations totaled 517,857. Tax-exempt organizations under 501(c)(3) (other than private foundations) having gross receipts in excess of $25,000 are generally required to file a Form 990 information return, Return of Organization Exempt From Income Tax, with the Internal Revenue Service (IRS). These organizations are also required to report any lobbying expenses incurred during each tax year on Schedule A of Form 990. Exceptions to this requirement include churches, integrated auxiliaries of churches, and conventions or associations of churches. IRS collects information on lobbying expenses as reported by 501(c)(3) organizations. As agreed with the Subcommittee, we (1) obtained a computer tape and hard copy listing from IRS as of December 31, 1992, of the number of 501(c)(3) organizations reporting lobbying expenses for tax periods ending February 1991 through September 1992 and (2) developed information on lobbying expenses. Per your request, we only included the most recent information return filed by a 501(c)(3) tax-exempt organization. GAO/GGD-93-13R, Lobbying Expenses 55(0(009

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