26 USC 4912 - Tax on disqualifying lobbying expenditures of certain organizations

U.S Code last checked for updates: Nov 26, 2024

§ 4912.

Tax on disqualifying lobbying expenditures of certain organizations

(a)

Tax on organization

(b)

On management

(c)

Organizations to which section applies

(1)

In general

(2)

Exceptions

This section shall not apply to any organization—

(A)

to which an election under section 501(h) applies,

(B)

which is a disqualified organization (within the meaning of section 501(h)(5)), or

(C)

which is a private foundation.

(d)

Definitions

(1)

Lobbying expenditures

(2)

Organization manager

(3)

Joint and several liability

(Added Pub. L. 100–203, title X, § 10714(a), Dec. 22, 1987, 101 Stat. 1330–470.)

cite as: 26 USC 4912