Jointly Funded Projects - Lobbying Exception
A private foundation will not be treated as having paid or incurred any amount to attempt to influence legislation merely because it makes a grant to another organization on the condition that the recipient obtain a matching support appropriation from the government. In addition, it will not be treated as having made a taxable expenditure of amounts paid or incurred in carrying on discussions with government officials if:
- The subject is a new program or an existing program jointly funded by the foundation and the government,
- The discussions are undertaken for the purpose of exchanging data and information on the subject matter of the program, and
- The discussions are not undertaken to make any direct attempt to persuade government officials or employees to take a particular position on specific legislative issues other than the program.