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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
All Titles
Title 26
Chapter I
Part 53
Subpart F - Subpart F—Taxes on Taxable Expenditures
§ 53.4945-1 - Taxes on taxable expenditures.
§ 53.4945-2 - Propaganda influencing legislation.
§ 53.4945-3 - Influencing elections and carrying on voter registration drives.
§ 53.4945-4 - Grants to individuals.
§ 53.4945-5 - Grants to organizations.
§ 53.4945-6 - Expenditures for noncharitable purposes.
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