Nondeductible lobbying and political expenditures are described in Code section 162(e), and include expenditures paid or incurred in connection with:
- Influencing legislation;
- Participating or intervening in any political campaign on behalf of (or in opposition to) any candidate for public office;
- Attempting to influence the general public with respect to elections, legislative matters, or referendums; and
- Any direct communication with a covered executive branch official in an attempt to influence the person’s official actions or positions.