Lobbying and Political Activities
By 501(c)(3) Tax Exempt Status
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Title 26, Chapter I, Subchapter D, Part 5, Subpart FRecommended Structure:
Sec. 53.4945-2 Propaganda influencing legislation.
(a) Propaganda influencing legislation, etc. -
(1) In general. Under section 4945(d)(1) the term 'taxable expenditure' includes any amount paid or incurred by a private foundation to carry on propaganda, or otherwise to attempt, to influence legislation.An expenditure is an attempt to influence legislation if it is for a direct or grass roots lobbying communication, as defined in Sec. 56.4911-2 (without reference to Sec.6.4911-2(b)(3) and 56.4911-2(c)) and Sec. 56.4911-3. See, however, paragraph (d) of this section for exceptions to the general rule of this paragraph (a)(1).
Sec. 53.4945-6 Expenditures for noncharitable purposes.
(a) In general.Under section 4945(d)(5) the term 'taxable expenditure' includes any amount paid or incurred by a private foundation for any purpose other than one specified in section 170(c)(2)(B). Thus, ordinarily only an expenditure for an activity which, if it were a substantial part of the organization's total activities, would cause loss of tax exemption is a taxable expenditure under section 4945(d)(5). For purposes of this section and Sec.3.4945-1 through 53.4945-5, the term 'purposes described in section 170(c)(2)(B)' shall be treated as including purposes described in section 170(c)(2)(B) whether or not carried out by an organization described in section 170(c). (b) Particular expenditures.