Taxes on lobbying expenditures do not apply to expenditures for examinations and discussions of broad social, economic, and similar problems, even if the problems are the type the government would be expected to deal with ultimately.

The term any attempt to influence any legislation does not include public discussion, or communications with members of legislative bodies or governmental employees, the general subject of which is also the subject of legislation before a legislative body, as long as the discussion does not address itself to the merits of a specific legislative proposal.

For example, a private foundation may, without incurring the tax on taxable expenditures, present discussions of problems such as environmental pollution or population growth that are being considered by Congress and various state legislatures, but only if the discussions are not directly addressed to specific legislation being considered.

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