A taxable expenditure includes amounts paid to attempt to influence legislation, including both direct and grass roots lobbying. Taxable lobbying expenditures do not include amounts paid--

• for certain jointly funded projects;
• by certain program-related investment recipients;
• for certain general support grants; or
• for certain specific project grants.

Additional information

• Grants to public charities earmarked for legislative activities
  
• Exceptions - lobbying

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