Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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