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

A.10. Situations that do not Constitute Attempts to Influence Legislation or 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) Three specific situations that do not constitute attempts to influence legislation

are:

a. Projects jointly funded by a private foundation and a governmental body;

b. Grants to public charities not earmarked for lobbying; and

c. Certain expenditures by program-related investment recipients. See Treas.

Reg. 53.4945-2(a)(3)-(6).

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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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