Part 56—Public Charity Excise Taxes

1. CFR
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3. Title 26
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5. Chapter I
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7. Part 56

Sections

• 56.4911-0
  § 56.4911-0 Outline of regulations under section 4911.
• 56.4911-1
  § 56.4911-1 Tax on excess lobbying expenditures.
• 56.4911-2
  § 56.4911-2 Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications.
• 56.4911-3
  § 56.4911-3 Expenditures for direct and/or grass roots lobbying communications.
• 56.4911-4
  § 56.4911-4 Exempt purpose expenditures.
• 56.4911-5
  § 56.4911-5 Communications with members.
• 56.4911-6
  § 56.4911-6 Records of lobbying and grass roots expenditures.
• 56.4911-7
  § 56.4911-7 Affiliated group of organizations.
• 56.4911-8
  § 56.4911-8 Excess lobbying expenditures of affiliated group.
• 56.4911-9
  § 56.4911-9 Application of section 501(h) to affiliated groups of organizations.
• 56.4911-10
  § 56.4911-10 Members of a limited affiliated group of organizations.
• 56.6001-1
  § 56.6001-1 Notice or regulations requiring records, statements, and special returns.
• 56.6011-1
  § 56.6011-1 General requirement of return, statement, or list.
• 56.6011-4
  § 56.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
• 56.6060-1
  § 56.6060-1 Reporting requirements for tax return preparers.
• 56.6107-1
  § 56.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.
• 56.6109-1
  § 56.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• 56.6694-1
  § 56.6694-1 Section 6694 penalties applicable to tax return preparer.
• 56.6694-2
  § 56.6694-2 Penalties for understatement due to an unreasonable position.
• 56.6694-3
  § 56.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
• 56.6694-4
  § 56.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
• 56.6695-1
  § 56.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
• 56.6696-1
  § 56.6696-1 Claims for credit or refund by tax return preparers.
• 56.7701-1
  § 56.7701-1 Tax return preparer.