26 CFR 56.4911-0 - Outline of regulations under section 4911.
prev | next
Immediately following is an outline of the regulations under section 4911 of the Internal Revenue Code relating to an excise tax on electing public charities' excess lobbying expenditures.
§ 56.4911-0Outline of regulations under section 4911.
§ 56.4911-1Tax on excess lobbying expenditures.
§ 56.4911-2Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications.
(2) Overview of§ 56.4911 and the definitions of “direct lobbying communication” and “grass roots lobbying communication”.
(c) Exceptions to the definitions of direct lobbying communication and grass roots lobbying communication.
§ 56.4911-3Expenditures for direct and/or grass roots lobbying communications.
§ 56.4911-4Exempt purpose expenditures.
§ 56.4911-5Communications with members.
§ 56.4911-6Records of lobbying and grass roots expenditures.
§ 56.4911-7Affiliated group of organizations.
§ 56.4911-8Excess lobbying expenditures of affiliated group.
§ 56.4911-9Application ofsection 501(h) to affiliated groups of organizations.
§ 56.4911-10Members of a limited affiliated group of organizations.
§ 56.6001-1Notice or regulations requiring records, statements, and special returns.
§ 56.6011-1General requirement of return, statement, or list.
Title 26 published on 2013-04-01.
No entries appear in the Federal Register after this date, for 26 CFR Part 56.