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26 U.S.C. § 4912 — Tax on disqualifying lobbying expenditures of certain organizations
Federal law — U.S. Code and appendices · legal_authorities
**(a) Tax on organization** If an organization to which this section applies is not described in section 501(c)(3) for any taxable year by reason of making lobbying expenditures, there is hereby imposed a tax on the lobbying expenditures of such organization for such taxable year equal to 5 percent of the amount of such expenditures. The tax imposed by this subsection shall be paid by the organization.
**(b) On management** If tax is imposed under subsection (a) on the lobbying expenditures of any organization, there is hereby imposed on the agreement of any organization manager to the making of any such expenditures, knowing that such expenditures are likely to result in the organization not being described in section 501(c)(3), a tax equal to 5 percent of the amount of such expenditures, unless such agreement is not willful and is due to reasonable cause. The tax imposed by this subsection shall be paid by any manager who agreed to the making of the expenditures.
**(c) Organizations to which section applies**
(1) **In general** — Except as provided in paragraph (2), this section shall apply to any organization which was exempt (or was determined by the Secretary to be exempt) from taxation under section 501(a) by reason of being an organization described in section 501(c)(3).
(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** — The term “lobbying expenditure” means any amount paid or incurred by the organization in carrying on propaganda, or otherwise attempting to influence legislation.
(2) **Organization man
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Source file: Laws/federal/codes/united-states-code/title-26/section-4912-tax-on-disqualifying-lobbying-expenditures-of-certain-organizations--68de4960f9.md
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Source location: Title 26, Chapter 41, § 4912; chapter-041-public-charities.md
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**(a) Tax on organization** If an organization to which this section applies is not described in section 501(c)(3) for any taxable year by reason of making lobbying expenditures, there is hereby imposed a tax on the lobbying expenditures of such organization for such taxable year equal to 5 percent of the amount of such expenditures. The tax imposed by this subsection shall be paid by the organization.
**(b) On management** If tax is imposed under subsection (a) on the lobbying expenditures of any organization, there is hereby imposed on the agreement of any organization manager to the making of any such expenditures, knowing that such expenditures are likely to result in the organization not being described in section 501(c)(3), a tax equal to 5 percent of the amount of such expenditures, unless such agreement is not willful and is due to reasonable cause. The tax imposed by this subsection shall be paid by any manager who agreed to the making of the expenditures.
**(c) Organizations to which section applies**
(1) **In general** — Except as provided in paragraph (2), this section shall apply to any organization which was exempt (or was determined by the Secretary to be exempt) from taxation under section 501(a) by reason of being an organization described in section 501(c)(3).
(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** — The term “lobbying expenditure” means any amount paid or incurred by the organization in carrying on propaganda, or otherwise attempting to influence legislation.
(2) **Organization manager** — The term “organization manager” has the meaning given to such term by section 4955(f)(2).
(3) **Joint and several liability** — If more than 1 person is liable under subsection (b), all such persons shall be jointly and severally liable under such subsection.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Except as otherwise provided in this section, the amount of any tax imposed by this title shall be assessed within 3 years after the return was filed (whether or not such return was filed on or after the date prescribed) or, if the tax is payable by stamp, at any time after such tax became due and before the expiration of 3 years after the date on which any part of such tax was paid, and no proceeding in court without assessment for the collection of such tax shall be begun after the expiration of such period. For purposes of this chapter, the term “return” means the return required to be filed by the taxpayer (and does not include a return of any person from whom the taxpayer has received an item of income, gain, loss, deduction, or credit).
**(b) Time return deemed filed**
(1) **Early return** — For purposes of this section, a return of tax imposed by this title, except tax imposed by chapter 3, 4, 21, or 24, filed before the last day prescribed by law or by regulations promulgated pursuant to law for the filing thereof, shall be considered as filed on such last day.
(2) **Return of certain employment and withholding taxes** — For purposes of this section, if a return of tax imposed by chapter 3, 4, 21, or 24 for any period ending with or within a calendar year is filed before April 15 of the succeeding calendar year, such return shall be considered filed on April 15 of such calendar year.
(3) **Return executed by Secretary** — Notwithstanding the provisions of paragraph (2) of section 6020(b), the execution of a return by the Secretary pursuant to the authority conferred by such section shall not start the running of the period of limitations on assessment and collection.
(4) **Return of excise taxes** — For purposes of this section, the fil
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Fraud** In any proceeding involving the issue whether the petitioner has been guilty of fraud with intent to evade tax, the burden of proof in respect of such issue shall be upon the Secretary.
**(b) Foundation managers** In any proceeding involving the issue whether a foundation manager (as defined in section 4946(b)) has “knowingly” participated in an act of self-dealing (within the meaning of section 4941), participated in an investment which jeopardizes the carrying out of exempt purposes (within the meaning of section 4944), or agreed to the making of a taxable expenditure (within the meaning of section 4945), or whether the trustee of a trust described in section 501(c)(21) has “knowingly” participated in an act of self-dealing (within the meaning of section 4951) or agreed to the making of a taxable expenditure (within the meaning of section 4952), or whether an organization manager (as defined in section 4955(f)(2)) has “knowingly” agreed to the making of a political expenditure (within the meaning of section 4955), or whether an organization manager (as defined in section 4912(d)(2)) has “knowingly” agreed to the making of disqualifying lobbying expenditures within the meaning of section 4912(b), or whether an organization manager (as defined in section 4958(f)(2)) has “knowingly” participated in an excess benefit transaction (as defined in section 4958(c)), the burden of proof in respect of such issue shall be upon the Secretary.
**(c) Cross reference** For provisions relating to burden of proof as to transferee liability, see section 6902(a).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Gross income from sources within United States** The following items of gross income shall be treated as income from sources within the United States:
(1) **Interest** — Interest from the United States or the District of Columbia, and interest on bonds, notes, or other interest-bearing obligations of noncorporate residents or domestic corporations not including—
(A) interest—
(i) on deposits with a foreign branch of a domestic corporation or a domestic partnership if such branch is engaged in the commercial banking business, and
(ii) on amounts satisfying the requirements of subparagraph (B) of section 871(i)(3) which are paid by a foreign branch of a domestic corporation or a domestic partnership, and
(B) in the case of a foreign partnership, which is predominantly engaged in the active conduct of a trade or business outside the United States, any interest not paid by a trade or business engaged in by the partnership in the United States and not allocable to income which is effectively connected (or treated as effectively connected) with the conduct of a trade or business in the United States.
(2) **Dividends** — The amount received as dividends—
(A) from a domestic corporation, or
(B) from a foreign corporation unless less than 25 percent of the gross income from all sources of such foreign corporation for the 3-year period ending with the close of its taxable year preceding the declaration of such dividends (or for such part of such period as the corporation has been in existence) was effectively connected (or treated as effectively connected other than income described in section 884(d)(2)) with the conduct of a trade or business within the United States; but only in an amount which bears the same ratio to such dividends as the gross in
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Federal law — U.S. Code and appendices · legal_authorities
Page 3014
TITLE 26—INTERNAL REVENUE CODE
§ 4912
1 Section numbers editorially supplied.
Editorial Notes
AMENDMENTS
1978—Subsec. (c)(2). Pub. L. 95–600 substituted ‘‘ex-
empt purpose expenditures’’ for ‘‘proposed expendi-
tures’’ in heading of table.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by Pub. L. 95–600 effective Oct. 4, 1976,
see section 703(r) of Pub. L. 95–600, set out as a note
under section 46 of this title.
§ 4912. Tax on disqualifying lobbying expendi-
tures of certain organizations
(a) Tax on organization
If an organization to which this section ap-
plies is not described in section 501(c)(3) for any
taxable year by reason of making lobbying ex-
penditures, there is hereby imposed a tax on the
lobbying expenditures of such organization for
such taxable year equal to 5 percent of the
amount of such expenditures. The tax imposed
by this subsection shall be paid by the organiza-
tion.
(b) On management
If tax is imposed under subsection (a) on the
lobbying expenditures of any organization, there
is hereby imposed on the agreement of any orga-
nization manager to the making of any such ex-
penditures, knowing that such expenditures are
likely to result in the organization not being de-
scribed in section 501(c)(3), a tax equal to 5 per-
cent of the amount of such expenditures, unless
such agreement is not willful and is due to rea-
sonable cause. The tax imposed by this sub-
section shall be paid by any manager who agreed
to the making of the expenditures.
(c) Organizations to which section applies
(1) In general
Except as provided in paragraph (2), this sec-
tion shall apply to any organization which was
exempt (or was determined by the Secretary
to be exempt) from taxation under section
501
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 4912
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