Title 26

PART 56

Part 56 - Public Charity Excise Taxes

PART 56 - PUBLIC CHARITY EXCISE TAXES Authority:26 U.S.C. 7805.

Section 56.4911-7 also issued under 26 U.S.C. 4911(f)(3);

Section 56.6060-1 also issued under 26 U.S.C. 6060(a);

Section 56.6109-1 also issued under 26 U.S.C. 6109(a);

Section 56.6109-2 also issued under 26 U.S.C. 6109(a);

Section 56.6695-1 also issued under 26 U.S.C. 6695(b).

Source:T.D. 8308, 55 FR 35598, Aug. 31, 1990, unless otherwise noted.

• Authority: 26 U.S.C. 7805.
• Source: T.D. 8308, 55 FR 35598, Aug. 31, 1990, unless otherwise noted.

26:19.0.1.1.7.0.1.1	SECTION 56.4911-0	56.4911-0 Outline of regulations under section 4911.
26:19.0.1.1.7.0.1.2	SECTION 56.4911-1	56.4911-1 Tax on excess lobbying expenditures.
26:19.0.1.1.7.0.1.3	SECTION 56.4911-2	56.4911-2 Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications.
26:19.0.1.1.7.0.1.4	SECTION 56.4911-3	56.4911-3 Expenditures for direct and/or grass roots lobbying communications.
26:19.0.1.1.7.0.1.5	SECTION 56.4911-4	56.4911-4 Exempt purpose expenditures.
26:19.0.1.1.7.0.1.6	SECTION 56.4911-5	56.4911-5 Communications with members.
26:19.0.1.1.7.0.1.7	SECTION 56.4911-6	56.4911-6 Records of lobbying and grass roots expenditures.
26:19.0.1.1.7.0.1.8	SECTION 56.4911-7	56.4911-7 Affiliated group of organizations.
26:19.0.1.1.7.0.1.9	SECTION 56.4911-8	56.4911-8 Excess lobbying expenditures of affiliated group.
26:19.0.1.1.7.0.1.10	SECTION 56.4911-9	56.4911-9 Application of section 501(h) to affiliated groups of organizations.
26:19.0.1.1.7.0.1.11	SECTION 56.4911-10	56.4911-10 Members of a limited affiliated group of organizations.
26:19.0.1.1.7.0.1.12	SECTION 56.6001-1	56.6001-1 Notice or regulations requiring records, statements, and special returns.
26:19.0.1.1.7.0.1.13	SECTION 56.6011-1	56.6011-1 General requirement of return, statement, or list.
26:19.0.1.1.7.0.1.14	SECTION 56.6011-4	56.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
26:19.0.1.1.7.0.1.15	SECTION 56.6060-1	56.6060-1 Reporting requirements for tax return preparers.
26:19.0.1.1.7.0.1.16	SECTION 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.
26:19.0.1.1.7.0.1.17	SECTION 56.6109-1	56.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:19.0.1.1.7.0.1.18	SECTION 56.6694-1	56.6694-1 Section 6694 penalties applicable to tax return preparer.
26:19.0.1.1.7.0.1.19	SECTION 56.6694-2	56.6694-2 Penalties for understatement due to an unreasonable position.
26:19.0.1.1.7.0.1.20	SECTION 56.6694-3	56.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:19.0.1.1.7.0.1.21	SECTION 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.
26:19.0.1.1.7.0.1.22	SECTION 56.6695-1	56.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
26:19.0.1.1.7.0.1.23	SECTION 56.6696-1	56.6696-1 Claims for credit or refund by tax return preparers.
26:19.0.1.1.7.0.1.24	SECTION 56.7701-1	56.7701-1 Tax return preparer.

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