[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR56.4911-6]

[Page 411]
 
                       TITLE 26--INTERNAL REVENUE
 
                  CHAPTER I--INTERNAL REVENUE SERVICE,
                       DEPARTMENT OF THE TREASURY
                               (Continued)
 
PART 56--PUBLIC CHARITY EXCISE TAXES--Table of Contents
 
Sec. 56.4911-6  Records of lobbying and grass roots expenditures.

    (a) Records of lobbying expenditures. An electing public charity 
must keep a record of its lobbying expenditures for the taxable year. 
Lobbying expenditures of which an organization must keep a record 
include the following:
    (1) Expenditures for grass roots lobbying, as described in paragraph 
(b) of this section;
    (2) Amounts directly paid or incurred for direct lobbying, including 
payments to another organization earmarked for direct lobbying, fees and 
expenses paid to individuals or organizations for direct lobbying, and 
printing, mailing, and other direct costs of reproducing and 
distributing materials used in direct lobbying;
    (3) The portion of amounts paid or incurred as current or deferred 
compensation for an employee's services for direct lobbying;
    (4) Amounts paid for out-of-pocket expenditures incurred on behalf 
of the organization and for direct lobbying, whether or not incurred by 
an employee;
    (5) The allocable portion of administrative, overhead, and other 
general expenditures attributable to direct lobbying;
    (6) Expenditures for publications or for communications with members 
to the extent the expenditures are treated as expenditures for direct 
lobbying under Sec. 56.4911-5; and
    (7) Expenditures for direct lobbying of a controlled organization 
(within the meaning of Sec. 56.4911-10(c)) to the extent included by a 
controlling organization (within the meaning of Sec. 56.4911-10(c)) in 
its lobbying expenditures.
    (b) Records of grass roots expenditures. An electing public charity 
must keep a record of its grass roots expenditures for the taxable year. 
Grass roots expenditures of which an organization must keep a record 
include the following:
    (1) Amounts directly paid or incurred for grass roots lobbying, 
including payments to other organizations earmarked for grass roots 
lobbying, fees and expenses paid to individuals or organizations for 
grass roots lobbying, and the printing, mailing, and other direct costs 
of reproducing and distributing materials used in grass roots lobbying;
    (2) The portion of amounts paid or incurred as current or deferred 
compensation for an employee's services for grass roots lobbying;
    (3) Amounts paid for out-of-pocket expenditures incurred on behalf 
of the organization and for grass roots lobbying, whether or not 
incurred by an employee;
    (4) The allocable portion of administrative, overhead and other 
general expenditures attributable to grass roots lobbying;
    (5) Expenditures for publication or communications that are treated 
as expenditures for grass roots lobbying under Sec. 56.4911-5; and
    (6) Expenditures for grass roots lobbying of a controlled 
organization (within the meaning of Sec. 56.4911-10(c)) to the extent 
included by a controlling organization (within the meaning of 
Sec. 56.4911-10(c)) in its grass roots expenditures.