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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 53 - Foundation and Similar Excise Taxes |
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Subpart F - Taxes on Taxable Expenditures |
| § 53.4945-1 - Taxes on taxable expenditures. |
| § 53.4945-2 - Propaganda influencing legislation. |
| § 53.4945-3 - Influencing elections and carrying on voter registration drives. |
| § 53.4945-4 - Grants to individuals. |
| § 53.4945-5 - Grants to organizations. |
| § 53.4945-6 - Expenditures for noncharitable purposes. |