A.4. Exceptions to the Prohibition on Lobbying

(1) Section 4945(e) and Treas. Reg. 53.4945-2(d) provide that certain activities

specifically be excepted from the prohibition of attempting to influence legislation or lobbying. These permissible activities include the following:

a. Providing nonpartisan analysis, study, or research to the general public or

legislative officials;

b. Examinations and discussions of broad social, economic, and similar

problems;

c. Providing technical advice or assistance to a requesting legislative body; and

d. Self-defense communications – communications to a legislative body

concerning a decision which might affect the private foundation’s existence, powers and duties, tax-exempt status, or deductibility of contributions.