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ObjectId: 202333199349320303 - Submission: 2023-11-15
TIN: 53-0115970
SCHEDULE C
(Form 990)
Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities
For Organizations Exempt From Income Tax Under section 501(c) and section 527
Complete if the organization is described below.
Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990
for instructions and the latest information.
OMB No. 1545-0047
20
22
Open to Public
Inspection
If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
AMERICAN FUEL AND PETROCHEMICAL
MANUFACTURERS
Employer identification number
53-0115970
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.
1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."
2
Political campaign activity expenditures. See instructions
....................................................................
$
876,678
3
Volunteer hours for political campaign activities. See instructions
..................................................................
Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955
................................
$
2
Enter the amount of any excise tax incurred by organization managers under section 4955
.......................
$
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year?
.........................................
Yes
No
4a
Was a correction made?
......................................................................................................................
Yes
No
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities
.....
$
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities
............................................................................................................................
$
864,000
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b
...........
$
864,000
4
Did the filing organization file
Form 1120-POL
for this year?
...................................................................
Yes
No
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a)
Name
(b)
Address
(c)
EIN
(d)
Amount paid from filing organization's funds. If none, enter -0-.
(e)
Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
(1)
AFPM POLITICAL ACTION COMMITTEE
1800 M STREET NW STE 900N
WASHINGTON
,
DC
20036
20-3957588
94,163
(2)
CONGRESSIONAL LEADERSHIP FUND
1747 PENNSYLVANIA AVE NW 5TH FLOO
WASHINGTON
,
DC
20006
45-3578123
200,000
(3)
REPUBLICAN GOVERNORS ASSOCIATION
1747 PENNSYLVANIA AVE NW SUITE 25
WASHINGTON
,
DC
20006
11-3655877
185,000
(4)
SENATE LEADERSHIP FUND
45 NORTH HILL DRIVE STE 100
WARRENTON
,
VA
20186
47-2994920
100,000
(5)
GOPAC
2300 CLARENDON AVE SUITE 1305
ARLINGTON
,
VA
22201
52-1337860
92,500
(6)
REPUBLICAN STATE LEADERSHIP COMMITTEE
1021 F ST NW 675
WASHINGTON
,
DC
20004
05-0532524
77,500
(7)
REPUBLICAN ATTORNEYS GENERAL ASSOCIATION
1747 PENNSYLVANIA AVE NW SUITE 80
WASHINGTON
,
DC
20006
46-4501717
75,000
(8)
DEMOCRATIC GOVERNORS ASSOCIATION
1225 EYE ST NW SUITE 1100
WASHINGTON
,
DC
20006
52-1304889
50,000
(9)
DEMOCRATIC ATTORNEY GENERAL ASSOCIATION
1875 K ST NW 4TH FLOOR
WASHINGTON
,
DC
20036
13-4220019
25,000
(10)
DEMOCRATIC LEGISLATIVE CAMPAIGN COMMITTEE
1225 EYE ST NW SUITE 1250
WASHINGTON
,
DC
20006
52-1870839
20,000
(11)
A SAFER VIRGINIA PAC
1112 LASKIN ROAD STE A
VIRGINIA BEACH
,
VA
23451
87-3780805
10,000
(12)
BUCKEYE FREEDOM FUND
PO BOX 711024
HERNDON
,
VA
20171
87-3793400
10,000
(13)
DEMOCRATIC LT GOVERNORS ASSOCIATION
1090 VERMONT AVE NW STE 750
WASHINGTON
,
DC
20005
03-0457299
10,000
(14)
SAFE AND FREE LOUISIANA
PO BOX 80593
BATON ROUGE
,
LA
70898
88-2743692
5,000
(15)
ASSEMBLY REPUBLICAN VICTORY
PO BOX 999
EDISON
,
NJ
08818
22-3087276
1,000
(16)
DEMOCRATIC ASSEMBLY CAMPAIGN COMMITTEE
12 NORTH STATE ROUTE 17 STE 320
PARAMUS
,
NJ
07652
20-4354327
1,000
(17)
NEW JERSEY SENATE DEMOCRATIC MAJORITY
PO BOX 2890
HAMILITON
,
NJ
08690
27-4755751
1,000
(18)
SENATE MAJORITY FUND
2318 CURTIS STREET
DENVER
,
CO
80205
45-1353357
1,000
For Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990) 2022
Page 2
Schedule C (Form 990) 2022
Page
2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A
Check
if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN,
expenses, and share of excess lobbying expenditures).
B
Check
if the filing organization checked box A and "limited control" provisions apply.
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.)
(a)
Filing
organization's
totals
(b)
Affiliated group totals
1a
Total lobbying expenditures to influence public opinion (grass roots lobbying)
......................
b
Total lobbying expenditures to influence a legislative body (direct lobbying)
........................
c
Total lobbying expenditures (add lines 1a and 1b)
............................................................
d
Other exempt purpose expenditures
...............................................................................
e
Total exempt purpose expenditures (add lines 1c and 1d)
..................................................
f
Lobbying nontaxable amount. Enter the amount from the following table in both
columns.
If the amount on line 1e, column (a) or (b) is:
The lobbying nontaxable amount is:
Not over $500,000
20% of the amount on line 1e.
Over $500,000 but not over $1,000,000
$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000
$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000
$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000
$1,000,000.
g
Grassroots nontaxable amount (enter 25% of line 1f)
.................................................
h
Subtract line 1g from line 1a. If zero or less, enter -0-.
................................................
i
Subtract line 1f from line 1c. If zero or less, enter -0-.
................................................
j
If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year?
...................................................................................................................
Yes
No
4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in)
(a)
2019
(b)
2020
(c)
2021
(d)
2022
(e)
Total
2a
Lobbying nontaxable amount
b
Lobbying ceiling amount
(150% of line 2a, column(e))
c
Total lobbying expenditures
d
Grassroots nontaxable amount
e
Grassroots ceiling amount
(150% of line 2d, column (e))
f
Grassroots lobbying expenditures
Schedule C (Form 990) 2022
Page 3
Schedule C (Form 990) 2022
Page
3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
Yes
|
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers?
...........................................................................................................
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)?
........
c
Media advertisements?
...................................................................................................
d
Mailings to members, legislators, or the public?
.............................................................................
e
Publications, or published or broadcast statements?
...........................................................
f
Grants to other organizations for lobbying purposes?
..........................................................
g
Direct contact with legislators, their staffs, government officials, or a legislative body?
.......................
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means?
..................
i
Other activities?
...................................................................................................................
j
Total. Add lines 1c through 1i
....................................................................................................
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)?
.....
b
If "Yes," enter the amount of any tax incurred under section 4912
...........................................
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912
...................
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year?
........................
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members?
...............................................
1
No
2
Did the organization make only in-house lobbying expenditures of $2,000 or less?
............................................
2
No
3
Did the organization agree to carry over lobbying and political expenditures from the prior year?
.................................
3
Yes
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members
......................................................................
1
44,405,258
2
Section 162(e) nondeductible lobbying and political expenditures
(do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year
.............................................................................................................................
2a
3,815,000
b
Carryover from last year
............................................................................................................
2b
-8,290,809
c
Total
...........................................................................................................................................
2c
-4,475,809
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues
.
3
4,440,526
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year?
......................................................................................................................
4
-8,916,335
5
Taxable amount of lobbying and political expenditures. See Instructions
.........................................
5
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference
Explanation
PART I-A, LINE 1:
TO PROVIDE INDIVIDUALS WITH THE OPPORTUNITY TO CONTRIBUTE TO THE SUPPORT OF CANDIDATES FOR FEDERAL OFFICE WHO HAVE DEMONSTRATED CONCERN FOR THE INTERESTS OF THE REFINING, PETROCHEMICAL, AND MIDSTREAM INDUSTRIES THROUGH THE AFPM POLITICAL ACTION COMMITTEE. IN 2022, AFPM MADE PAYMENTS TOTALLING 864,000 TO SECTION 527 POLITICAL ORGANIZATIONS.
PART I-C, LINE 5:
CONTRIBUTIONS RECEIVED BY AFPM AND TRANSFERRED TO AFPM PAC, A SEPARATE SEGREGATED FUND.
Schedule C (Form 990) 2022
Additional Data
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