WWW.ALSTON.COM Federal Tax ADVISORY n MARCH 1, 2016 Private Foundations and Lobbying Loren E. Parks v. Commissioner, 145 T.C. No. 12 (2015) The Tax Court mostly ruled against a private foundation and its main contributor and foundation manager by approving the assessment of the private foundation excise tax on lobbying expenditures. However, the court gave them a partial victory as to one set...