The organization thereafter shall not be exempt from tax under section 501(a) as an organization described in section 501(c)(3) unless, pursuant to paragraph (d) of this section, the organization reapplies for recognition of exemption and is recognized as exempt.
Year | Exempt purpose expenditures (EPE) | Calculation | Lobbying | |
Nontaxable amount (LNTA) | Lobbying expenditures (LE) | |||
1979 | $400,000 | (20% of $400,000=) | $80,000 | $100,000 |
1980 | 300,000 | (20% of $300,000=) | 60,000 | 100,000 |
1981 | 600,000 | (20% of $500,000 + 15% of $100,000=) | 115,000 | 120,000 |
1982 | 500,000 | (20% of $500,000=) | 100,000 | 100,000 |
Totals | 1,800,000 | 355,000 | 420,000 |
Year | Exempt purpose expenditures (EPE) (dollars) | Calculation | Lobbying nontaxable amount (LNTA) (dollars) | Lobbying expenditures (LE) (dollars) | Grass roots nontaxable amount (25 percent of LNTA) (dollars) | Grass roots expenditures (dollars) |
1979 | 700,000 | (20% of $500,000 + 15% of $200,000=) | 130,000 | 120,000 | 32,500 | 30,000 |
1980 | 800,000 | (20% of $500,000 + 15% of $300,000=) | 145,000 | 100,000 | 36,250 | 60,000 |
1981 | 800,000 | (20% of $500,000 + 15% of $300,000=) | 145,000 | 100,000 | 36,250 | 65,000 |
1982 | 900,000 | (20% of $500,000 + 15% of $400,000=) | 160,000 | 150,000 | 40,000 | 65,000 |
Total | 3,200,000 | 580,000 | 470,000 | 145,000 | 220,000 |
Taxable Year | Exempt purpose expenditures (EPE) (dollars) | Calculation | Lobbying nontaxable amount (LNTA) (dollars) | Lobbying expenditures (LE)(dollars) | Grass roots nontaxable amount (25 percent of LNTA)(dollars) | Grass roots expenditures (dollars) |
1977 | 700,000 | (20% of $500,000 + 15% of $200,000=) | 130,000 | 182,000 | 32,500 | 30,000 |
1978 | 800,000 | (20% of $500,000 + 15% of $300,000=) | 145,000 | 224,750 | 36,250 | 35,000 |
Subtotal | 1,500,000 | 275,000 | 406,750 | 68,750 | 65,000 | |
1979 | 900,000 | (20% of $500,000 + 15% of $400,000=) | 160,000 | 264,000 | 40,000 | 50,000 |
Totals: | 2,400,000 | 435,000 | 670,750 | 108,750 | 115,000 |
26 C.F.R. §1.501(h)-3