The Tax Law of Private Foundations, 5th Edition

CHAPTER NINETaxable Expenditures

1. § 9.1 Legislative Activities
   1. (b) Law Applicable to Private Foundations
2. § 9.2 Political Campaign Activities
   1. (c) Voter Registration Drives
3. § 9.3 Grants to Individuals
   1. (a) Grants for Travel, Study, or Other Purposes
   2. (b) Other Individual Grants
   3. (d) Selection Process
   4. (g) Seeking Approval
   5. (h) Individual Grant Intermediaries
4. § 9.5A Funding of Employee Hardship Programs
   1. (a) Guidance in General
   2. (b) IRS Private Letter Rulings
5. § 9.6 Grants to Foreign Organizations
6. § 9.9 Spending for Noncharitable Purposes
7. § 9.10A Distributions to Group Exemption Organizations
8. § 9.11 Excise Tax for Taxable Expenditures
   1. (b) Paying or Abating the Tax

§ 9.1 LEGISLATIVE ACTIVITIES

(b) Law Applicable to Private Foundations

p. 351, note 33. Delete, aff'd, 717 Fed. Appx. 712 (9th Cir. 2017).

p. 351, carryover paragraph. Insert as last sentence:

This decision was affirmed, with the appellate court stating that these communications “distorted the facts presented to the public or omitted supporting facts entirely,” adding that “[m]any of the communications also used inflammatory or disparaging terms seemingly directed at producing an emotional response to the messages' content, rather than promoting an objective assessment of issues of public concern.”^34.1

§ 9.2 POLITICAL CAMPAIGN ACTIVITIES

(c) Voter Registration Drives

p. 359, note 87. Delete text and insert:

Form 8940, along with a user fee ($2,000; $2,500 on or after July 1, 2020); Rev. Proc. 2020-5, 2020-1 I.R.B. ...