Part III — 0121 Inst 1024-A (PDF)

Part III, Line	Part III. Your Activities
	REMINDER Answer all questions in this part as they pertain to your past, present, and planned activities.
1	Describe completely and in detail your past, present, and planned activities. Your narrative description of activities should be thorough and accurate because we determine whether you qualify for 501(c)(4) exempt status based on the information in your application. For each past, present, or planned activity, include information that answers the following questions: • What is the activity? • Who conducts the activity? • What percentage of your total time is allocated to the activity? (Combined time percentages should add up to 100%) • How is the activity funded (for example, donations, fees, etc.) and what percentage of your overall expenses is allocated to this activity? • How does the activity further your exempt purposes?
2	National Taxonomy of Exempt Entities (NTEE) code. An NTEE code is a three-character series of letters and numbers that generally describe a type of organization. Enter the code from the list of NTEE codes, located in the Appendix A, that best describes you. For more information and more detailed definitions of these codes developed by the National Center for Charitable Statistics (NCCS), visit the Urban Institute, NCCS website at nccs.urban.org. TIP NTEE codes are also used for purposes other than identification of organizations described in section 501(c)(4). Therefore, all codes in the list don’t necessarily correspond to a section 501(c)(4) purpose.
3	Describe any money or time (whether volunteer or paid) you spent or will spend attempting to influence the selection, nomination, election, or appointment of any person to any federal, state, or local public office or to an office in a political organization.
4	If you (including any predecessor organization) lost your section 501(c)(3) status due to carrying on propaganda or otherwise attempting to influence legislation or due to participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for public office, then you will not be treated as an organization described in section 501(c)(4). This rule will not apply if you were a church or church-affiliated organization described in section 501(h)(5) in the tax year immediately preceding the tax year in which section 501(c)(3) status was lost.
5	You are a successor to another organization if you: • Took or will take over activities previously conducted by another organization, • Took or will take over 25% or more of the fair market value of the net assets of another organization, or • Were established upon the conversion of an organization from for-profit to nonprofit status.
5a	A for-profit organization is one in which persons are permitted to have an ownership or partnership interest, such as corporate stock. It includes sole proprietorships, corporations, and other entities that provide for ownership interests.
7	Indicate if you distribute, or plan to distribute, any of your property or funds (such as a distribution of profits) to your shareholders or members
8	A relationship between you and the recipient organization includes the following situations. • You control the recipient organization, or it controls you through common officers, directors, or trustees, or through authority to approve budgets or expenditures. • You and the recipient organization were created at approximately the same time and by the same persons. • You and the recipient organization operate in a coordinated manner with respect to facilities, programs, employees, or other activities. • Persons who exercise substantial influence over you also exercise substantial influence over the recipient organization.
8a	Answer “Yes” if you make grants, loans, or other distributions (such as goods) to a foreign organization.
8e-g	The Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury administers and enforces economic and trade sanctions based on U.S. foreign policy and national security goals against certain governments, entities, and individuals, as directed in Executive Orders. As part of the comprehensive and sustained campaign against terrorist financing, all U.S. persons, including U.S.-based charities, are prohibited from dealing with persons (individuals and entities) identified as being associated with terrorism on OFAC’s Specially Designated Nationals and Blocked Persons List (OFAC SDN List). Information about OFAC sanction programs and the OFAC SDN List are available at treasury.gov/ofac.
9	A foreign country is a country other than the U.S., its territories and possessions, and the District of Columbia.

-8- Instructions for Form 1024-A

Part III, Line	Part III. Your Activities
9a-c	The Office of Foreign Assets Control (OFAC) of the U.S. Department of the Treasury administers and enforces economic and trade sanctions based on U.S. foreign policy and national security goals against certain governments, entities, and individuals, as directed in Executive Orders. As part of the comprehensive and sustained campaign against terrorist financing, all U.S. persons, including U.S.-based charities, are prohibited from dealing with persons (individuals and entities) identified as being associated with terrorism on OFAC’s Specially Designated Nationals and Blocked Persons List (OFAC SDN List). Information about OFAC sanction programs and the OFAC SDN List are available at treasury.gov/ofac.
10	Answer “Yes” if you are a membership organization formed to own and maintain common green areas, streets, and sidewalks and to enforce covenants to preserve the appearance of a development.
11	Answer “Yes” if your membership is limited to employees of a designated person or persons in a particular municipality and your net earnings will be devoted exclusively to charitable, educational, or recreational purposes.