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Regulations last checked for updates: May 23, 2025
Title 26 - Internal Revenue last revised: May 20, 2025
All Titles
Title 26
Chapter I
Part 53
Subpart F - 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.
authority:
26 U.S.C. 7805
; 4960, unless otherwise noted
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