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9) Payroll Taxes: Report the amount of federal, state and local payroll taxes for the year but
only those taxes that are imposed on the organization as an employer. This includes the
employer’s share of Social Security, Medicare taxes, federal and state unemployment
compensation taxes, and other state and local payroll taxes. Do not include the portion
withheld from the employees' earnings, as these should be reported on Line 5.
10) Legal Fees: Report the total legal fees paid to outside firms and individuals who are not
employees of the organization. Report judgements imposed on the organization as a result of
legal proceedings on Line 27.
11) Accounting Fees: Report the total of accounting fees paid to outside firms and individuals
who are not employees of the organization.
12) Lobbying Fees: Report amounts for activities intended to influence foreign, national, state,
or local legislation, including direct lobbying and grassroots lobbying.
13) Professional Fundraising Fees (include amounts paid to consultants): Report the amount
paid to outside fundraisers who conduct solicitation campaigns as well as amounts paid for
consultation services connected with a solicitation conducted by the organization itself.
Include all payments made to or through the fundraiser including but not limited to postage,
supplies and labor expenses. Do not include any amount paid to employees, directors,
trustees, or disqualified persons for these types of services.
14) Investment Management Fees: Report amounts paid for investment consulting and portfolio
management. Report monthly account service fees that are considered portfolio management
expenses.
15) Bank Fees: Report amounts paid to banks and other financial institutions in the form of fees
and other similar costs associated with obtaining, operating, or closing a bank account.
16) Advertising and Promotion: Report amounts paid for advertising. Include amounts for print
and electronic media advertising. Also include internet site link costs, signage costs,
advertising costs for the organization's in-house fundraising campaigns and fees paid to
independent contractors. Do not include fees paid to independent contractors for conducting
professional fundraising services or campaigns which were included on Line 13.
17) Office Expenses: Report amounts for supplies (office, classroom, or other), telephone (cell
phones and landlines), facsimile, postage (overnight, parcel, and other delivery expenses),
mailing expenses, shipping materials, equipment rental, and other similar costs. Include
printing costs of a general nature. Printing costs that relate to conferences or conventions
should be reported on Line 24.
18) Information Technology: Report amounts for information technology, including hardware,
software, and support services such as maintenance, help desk, and other technical support
services. Also include expenses for infrastructure support, such as website design and
operations, virus protection, security programs and services. Report any payments to
employees on Lines 5-8.
19) Royalties: Report amounts paid for royalties, license fees and similar amounts that allow the
organization to use intellectual property such as patents and copyrights.
20) Occupancy: Report the total amount paid for the use of office space or other facilities,
including rent, heat, light, power, and other utility expenses. Include mortgage interest,
property insurance, real estate taxes and similar occupancy-related expenses. Do not include
expenses reported as office expenses, such as telephone expenses, supplies, printing, legal
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