Exempt Organizations Technical Guide›TG 62: Excise Taxes on Taxable Expenditures – IRC Section 4945›Table of Contents
A.6. Presenting Results of Nonpartisan Analysis, Study or Research
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) A private foundation may choose any suitable means, including oral and written
presentations, to distribute the results of its nonpartisan analysis, study, or research. A private foundation may distribute reprints of speeches, articles, and reports or present information through conferences, meetings, discussions, and public forums. Also, results may be made available through news media, including radio, television, newspapers, and the internet. See Treas. Reg. 53.4945-2(d)(1)(iv).
(2) Occasionally a private foundation will choose to present the results of its
nonpartisan analysis, study, or research through a series of programs or presentations. If the series as a whole is nonpartisan and educational, then any individual presentation within the series will not result in a taxable expenditure even though it is not, by itself, nonpartisan and educational. Generally, all presentations occurring within a six-month period may qualify for treatment as a series. Nevertheless, all facts and circumstances of each situation will normally determine if a specific presentation is part of a series. See Treas. Reg. 53.49452(d)(1)(iii).
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