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:

• Lobbying, including both
   
  • "Grassroots" lobbying (or indirect lobbying), and
  • Direct lobbying, and
     
• Political campaign intervention

Additional information

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

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