What is a related organization for purposes of reporting compensation paid by related organizations on Form 990? A related organization is any organization that meets one of the following tests: Fifty percent or more of the political organization's officers, directors, trustees or key employees are also officers, directors, trustees or key employees of the other organization. The political organization appoints fifty percent or more of the other organization's officers, directors, trustees or key employees. Fifty percent or more of the political organization's officers, directors, trustees or key employees are appointed by the other organization.
