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)