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Exempt Organizations Technical Guide›TG 62: Excise Taxes on Taxable Expenditures – IRC Section 4945›Table of Contents

A. Attempting to Influence Legislation (Lobbying)

Publication 5590 — Exempt Organizations Technical Guide TG 62: Excise Taxes on Taxable Expenditures under IRC 4945 · 2026-10-03 edition · updated 2026-10-04 · United States

(1) Section 4945(d)(1) provides that a taxable expenditure includes any amount paid

or incurred by a private foundation to carry on propaganda or otherwise to attempt to influence legislation, also known as lobbying. Treasury Regulation (Treas. Reg.) 53.4945-2(a)(1) lists two types of activities that constitute lobbying. They are:

a. Grassroots lobbying (or indirect lobbying), and

b. Direct lobbying.

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▸Contents — Publication 5590 — Exempt Organizations Technical Guide TG 62: Excise Taxes on Taxable Expenditures under IRC 4945
Publication 5590 — Exempt Organizations Technical Guide TG 62: Excise Taxes on Taxable Expenditures under IRC 4945

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