The Library · 26 U.S.C. § 4945
IRC § 4945: Taxable expenditures
Spending a foundation may not make: lobbying, certain grants to individuals and non-charities without expenditure responsibility.
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Citation
26 U.S.C. § 4945
Kind
Statute
Edition
2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.
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Foundations, CPA firms
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2026-10-21, from www.govinfo.gov
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26 U.S.C. § 4945 (2024 main edition), copy retrieved 2026-10-21, SHA-256 c8868e0b1ae40c450196593c03692b8c83c5d5c13e69e2be8bc4dbefcc9cfac6, paretoalphasystems.com/library/irc-4945
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