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

D.14. Violations of Expenditure Responsibility Requirements

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) Violations of the expenditure responsibility requirements of Section 4945(h) fall

into one of three categories:

a. The diversion of grant funds by a grantee organization to an improper use.

b. The grantee organization’s failure to submit complete reports to the grantor.

c. A failure of the grantor private foundation to take certain expenditure

responsibility actions. See Treas. Reg. 53.4945-5(e).

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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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