{
  "id": "EXC_FOUNDATION_SELF_DEFENSE",
  "name": "Foundation Self-Defense Lobbying Exception",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Communications must be limited to legislative decisions affecting the foundation's legal or tax status.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Foundations may incur expenses to communicate with legislative bodies regarding decisions that affect the foundation's own existence, powers, duties, tax-exempt status, or the deductibility of contributions to it.",
  "irc_reference": "IRC §4945(e)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "employer",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}