### Question
How does EXEMPT ORGANIZATIONS define grant administrative expenses?


### Answer
Under *26 U.S.C. § 4942*, **grant administrative expenses** is defined as:

> any administrative expenses which are allocable to the making of qualified grants

#### Citation:
  - *26 U.S.C. § 4942*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS > Subchapter A-Private Foundations**

