Skip to content

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

A.7. Examinations and Discussions of Broad Social, Economic and Similar Positions

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) Examinations and discussions of broad social, economic, and similar problems

are neither direct lobbying communications nor grassroots lobbying communications. Thus, a private foundation’s discussions or communications with members and employees of a legislative body and other officials involved in the formulation of legislation are not deemed direct lobbying so long as such discussions or communications do not address the merits of specific legislation and so long as such discussion does not directly encourage recipients to take action with respect to legislation. See Treas. Regs. 53.4945-2(d)(4) and 56.49112(c)(2).

(2) For example, a private foundation’s discussions with members of the general

public on problems that are being considered by Congress or other legislative

19

bodies are not deemed grassroots lobbying only if the followings conditions are satisfied:

a. The discussions are not directly addressed to specific legislation being

considered; and

b. The discussions do not directly encourage recipients of the communication to

contact a legislator, an employee of a legislative body, or a government official or employee who may participate in the formulation of legislation. See Treas. Regs. 53.4945-2(d)(4) and 56.4911-2(c)(2).

Get a plain-English answer with a citation back to this text.

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

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.