grass roots expenditures

(C)The term “grass roots expenditures” means expenditures for the purpose of influencing legislation (as defined inwithout regard to paragraph (1)(B) thereof). (D)The grass roots ceiling amount for any organization for any taxable year is 150 percent of the grass roots nontaxable amount for such organization for such taxable year, determined under section 4911.


26 USC § 501(h)(2)(C)

Scoping language

None: Default is title Scope
Is this correct? or