Source: https://www.law.cornell.edu/cfr/text/26/56.4911-0
Timestamp: 2019-04-26 10:29:33+00:00

Document:
Section 56.4911-0. Outline of regulations under section 4911.
26 CFR § 56.4911-0 - Outline of regulations under section 4911.
§ 56.4911-0 Outline of regulations under section 4911.
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.
§ 56.4911-1 Tax on excess lobbying expenditures.
(2) Grass roots nontaxable amount.
(2) Overview of § 56.4911 and the definitions of “direct lobbying communication” and “grass roots lobbying communication”.
(b) Influencing legislation: direct and grass roots lobbying communications defined.
(2) Grass roots lobbying communication.
(3) Exceptions to the definition of influencing legislation.
(5)Special rule for certain mass media advertisements.
(c) Exceptions to the definitions of direct lobbying communication and grass roots lobbying communication.
(1) Nonpartisan analysis, study, or research exception.
(2) Examinations and discussions of broad social, economic, and similar problems.
(3) Requests for technical advice.
(4) Communications pertaining to “self-defense” by the organization.
§ 56.4911-3 Expenditures for direct and/or grass roots lobbying communications.
(a) Definition of term “expenditures for”.
(2) Allocation of mixed purpose expenditures.
(3) Allocation of mixed lobbying.
(c) Certain transfers treated as lobbying expenditures.
(1) Transfer earmarked for grass roots purposes.
(2) Transfer earmarked for direct and grass roots lobbying.
(3) Certain transfers to noncharities that lobby.
§ 56.4911-4 Exempt purpose expenditures.
(d) Certain transfers treated as exempt purpose expenditures.
(e) Transfers not exempt purpose expenditures.
§ 56.4911-5 Communications with members.
(b) Communications (directed only to members) that are not lobbying communications.
(c) Communications (directed only to members) that are direct lobbying communications.
(d) Communications (directed only to members) that are grass roots lobbying communications.
(e) Written communications directed to members and nonmembers.
(2) Direct lobbying directly encouraged.
(3) Grass roots expenditure if grass roots lobbying directly encouraged.
(4) No direct encouragement of direct lobbying or of grass roots lobbying.
(f) Definitions and special rules.
(3) Member; affiliated group of organizations.
(4) Member; limited affiliated group of organizations.
(7) Percentages of total distribution.
§ 56.4911-6 Records of lobbying and grass roots expenditures.
(a) Records of lobbying expenditures.
(b) Records of grass roots expenditures.
§ 56.4911-7 Affiliated group of organizations.
(a) Affiliation between two organizations.
(2) Organizations not described in section 501(c)(3).
(3) Action on legislative issues.
(3) Votes required under governing instrument or local law.
(4) Representatives constituting less than 15% of governing board.
(d) Three or more organizations affiliated.
(1) Two controlled organizations affiliated.
(e) Affiliated group of organizations.
(3) Taxable year of affiliated group.
(5) Election of member's year as group's taxable year.
§ 56.4911-8 Excess lobbying expenditures of affiliated group.
(b) Affiliated group treated as one organization.
(c) Tax imposed on excess lobbying expenditures of affiliated group.
(2) Tax based on excess lobbying expenditures.
(3) Tax based on excess grass roots expenditures.
(4) Tax based on exempt purpose expenditures.
(5) Taxable year for which liable.
(6) Organization a member of more than one affiliated group.
(c) Member organizations that are not electing organizations.
(d) Filing of information relating to affiliated group of organizations.
(4) Information required of electing member organization.
§ 56.4911-10 Members of a limited affiliated group of organizations.
(b) Members of limited affiliated group.
(c) Controlling and controlled organizations.
(2) Expenditures for direct lobbying.
(e) Expenditures of controlled member.
(f) Reports of members of limited affiliated groups.
(1) Controlling member organization's additional information on annual return.
(2) Reports of controlling members to other members.
(3) Reports of controlled member organizations.
§ 56.6001-1 Notice or regulations requiring records, statements, and special returns.

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