Title 26, Part 56 — Public Charity Excise Taxes

Outline of regulations under section 4911.

Tax on excess lobbying expenditures.

Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications.

Expenditures for direct and/or grass roots lobbying communications.

Exempt purpose expenditures.

Communications with members.

Records of lobbying and grass roots expenditures.

Affiliated group of organizations.

Excess lobbying expenditures of affiliated group.

Application of section 501(h) to affiliated groups of organizations.

Members of a limited affiliated group of organizations.

Notice or regulations requiring records, statements, and special returns.

General requirement of return, statement, or list.

Requirement of statement disclosing participation in certain transactions by taxpayers.

Reporting requirements for tax return preparers.

Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.

Tax return preparers furnishing identifying numbers for returns or claims for refund.

Section 6694 penalties applicable to tax return preparer.

Penalties for understatement due to an unreasonable position.

Penalty for understatement due to willful, reckless, or intentional conduct.

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.

Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.

Claims for credit or refund by tax return preparers.

Tax return preparer.