lobbying expenditures

(A)The term “lobbying expenditures” means expenditures for the purpose of influencing legislation (as defined in). (B)The lobbying ceiling amount for any organization for any taxable year is 150 percent of the lobbying nontaxable amount for such organization for such taxable year, determined under section 4911.


26 USC § 501(h)(2)(A)

Scoping language

None: Default is title Scope
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