### Question
What does taxable expenditure mean?


### Answer
**Taxable expenditure** has the following meaning in *26 U.S.C. § 4945*:

> any amount paid or incurred by a private foundation for—



(1) any attempt to influence any legislation through an attempt to affect the opinion of the general public or any segment thereof, and



(2) any attempt to influence legislation through communication with any member or employee of a legislative body, or with any other government official or employee who may participate in the formulation of the legislation (except technical advice or assistance provided to a governmental body or to a committee or other subdivision thereof in response to a written request by such body or subdivision, as the case may be),


  

other than through making available the results of nonpartisan analysis, study, or research

#### Citation:
  - *26 U.S.C. § 4945*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS > Subchapter A-Private Foundations**

