§ 56.4911-0 Outline of regulations under section 4911
§ 56.4911-1 Tax on excess lobbying expenditures
§ 56.4911-2 Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications
§ 56.4911-3 Expenditures for direct and/or grass roots lobbying communications
§ 56.4911-4 Exempt purpose expenditures
§ 56.4911-5 Communications with members
§ 56.4911-6 Records of lobbying and grass roots expenditures
§ 56.4911-7 Affiliated group of organizations
§ 56.4911-8 Excess lobbying expenditures of affiliated group
§ 56.4911-9 Application of section 501(h) to affiliated groups of organizations
§ 56.4911-10 Members of a limited affiliated group of organizations
§ 56.6001-1 Notice or regulations requiring records, statements, and special returns
§ 56.6011-1 General requirement of return, statement, or list
§ 56.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers
§ 56.6060-1 Reporting requirements for tax return preparers
§ 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 Tax return preparers furnishing identifying numbers for returns or claims for refund
§ 56.6694-1 Section 6694 penalties applicable to tax return preparer
§ 56.6694-2 Penalties for understatement due to an unreasonable position
§ 56.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct
§ 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 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons
§ 56.6696-1 Claims for credit or refund by tax return preparers
§ 56.7701-1 Tax return preparer
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Terms Used In 26 CFR Part 56 - Public Charity Excise Taxes

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Donor: The person who makes a gift.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Quorum: The number of legislators that must be present to do business.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.