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.
