Private foundations are prohibited from engaging in legislative and political activity as defined in IRC 4945. That does not mean there is no legislative or political activity in which a private foundation can legally engage. Building on last year's challenge, Ruth Madrigal will discuss how private foundations can be less polite and more effective in requesting legislative change which fulfills their exempt purposes and does not violate 4945 prohibitions.
Understand what is prohibited activity.
Identify what activities are allowable, and what are effective activities for private foundations to engage in to effect change.
Principal, Washington National Tax,