26 U.S. Code § 4911 - Tax on excess expenditures to influence legislation
|If the exempt purposeexpenditures are—||The lobbying nontaxableamount is—|
|Not over $500,000||20 percent of the exempt purpose expenditures.|
|Over $500,000 but not over $1,000,000||$100,000, plus 15 percent of the excess of the exempt purpose expenditures over $500,000.|
|Over $1,000,000 but not over $1,500,000||$175,000 plus 10 percent of the excess of the exempt purpose expenditures over $1,000,000.|
|Over $1,500,000||$225,000 plus 5 percent of the excess of the exempt purpose expenditures over $1,500,000.|
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
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We truncate results at 20000 items. After that, you're on your own.
- Legislative and Political Propaganda Activities : 2009-10-23
- Electing Expenditure Test : 2009-10-23
- Tax on Excess Expenditures to Influence Legislation : 2009-10-23