Information For...

For you and your family
Individuals abroad and more
EINs and other information

Filing For Individuals

Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

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

Private Foundation Taxable Expenditures: "Taxable Expenditures" Defined

A taxable expenditure is an amount paid or incurred to:

  1. Carry on propaganda or otherwise attempt to influence legislation (commonly referred to as lobbying),
  2. Influence the outcome of any specific public election or carry on any voter registration drive, unless certain requirements (explained in Influencing elections and carrying on voter registration drives) are satisfied),
  3. Make a grant to an individual for travel, study, or other similar purposes, unless certain requirements (explained under Grants to individuals) are satisfied,
  4. Make a grant to an organization (other than an organization described in section 509(a)(1), (2), or (3) or an exempt operating foundation) unless the foundation exercises expenditure responsibility with respect to the grant, or
  5. Carry out any purpose other than a religious, charitable, scientific, literary, or educational purpose, the fostering of national or international amateur sports competition (with exceptions) or the prevention of cruelty to children or animals.

See Exceptions to taxable expenditures for examples of transactions ordinarily not treated as taxable expenditures.

Additional information:

Grants to noncharitable organizations

Return to Life Cycle of a Private Foundation