Internal Revenue Code · 26 U.S.C.
§ 4912. Tax on disqualifying lobbying expenditures of certain organizations
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4912
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 22, 1987 by Pub. L. 100–203
- Length
- 4 subsections · 345 words · about 2 min to read
- Defines
- 2 terms
- Cross-references
- cites 2; cited by 4 Code sections and 4 other regulations
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.
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.
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).
The term “lobbying expenditure” means any amount paid or incurred by the organization in carrying on propaganda, or otherwise attempting to influence legislation.
The term “organization manager” has the meaning given to such term by section 4955(f)(2).
(Added Pub. L. 100–203, title X, § 10714(a), Dec. 22, 1987, 101 Stat. 1330–470.)
Terms defined here
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Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
- § 501(c)(3) Exemption from tax on corporations, certain trusts, etc.
- § 4955(f)(2) Taxes on political expenditures of section 501(c)(3) organizations
Cited by 4 Code sections
- § 6033(b)(10)(B) Returns by exempt organizations
- § 6501(l)(1) Limitations on assessment and collection
- § 6511(f) Limitations on credit or refund
- § 7454(b) Burden of proof in fraud, foundation manager, and transferee cases
Cited in 4 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 100–203
Where it sits in the Code
Nearby sections
- § 4911 Tax on excess expenditures to influence legislation
- § 4912 Tax on disqualifying lobbying expenditures of certain organizations
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 100–203, title X, § 10714(e), Dec. 22, 1987, 101 Stat. 1330–472, provided that: “The amendments made by this section [enacting this section and amending sections 6501 and 7454 of this title] shall apply to taxable years beginning after the date of the enactment of this Act [Dec. 22, 1987].”