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Political and Lobbying Activities – Private Foundations

In addition to the general rules applicable to all section 501(c)(3) organizations, private foundations are subject to excise taxes on political campaign and lobbying activities, under Code section 4945. A tax applies to expenditures for:

Additional information

Exceptions for nonpartisan analysis, study, and research (exceptions from definition of prohibited legislative activities)


Return to Life Cycle of a Private Foundation

Page Last Reviewed or Updated: 30-Apr-2013