Nondeductible lobbying and political expenditures are described in Code section 162(e), and include expenditures paid or incurred in connection with:

1. Influencing legislation;
   
   
2. Participating or intervening in any political campaign on behalf of (or in opposition to) any candidate for public office;
   
   
3. Attempting to influence the general public with respect to elections, legislative matters, or referendums; and
   
   
4. Any direct communication with a covered executive branch official in an attempt to influence the person’s official actions or positions.

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